Post-Smart Tourism Destinations (PSTD) need a sense-of-place approach based on uniqueness and thematic differentiation to deliver authentic and valuable experiences. Information and communication technology (ICT), digital technology adoption, sustainable development, community empowerment and local wisdom, and destination uniqueness are keywords that will be further explored in the development of tourism villages in Kenderan as the most important tourism destination development at the village level. The development of smart tourism, proof of the disruption of digital technology in the tourism sector, has become the objective of almost every tourism destination in the world today, be it an urban or rural area. Since its initial emergence, the smart concept in tourism development has evolved. In the beginning, it focused on ICT and the adoption of digital technology. Along with the pressure of the global requirement to apply sustainable development, the focus of smart tourism later included sustainability in the application of smart technology, which made smart tourism development (STD) become smart and sustainable tourism development (SSTD). The post-smart tourism concept arose because many critics suggested that destinations tend to place too much focus on technology adoption and lack attention to local wisdom, inclusivity, and local indigenous aspects of destination development. Applied research implemented mixed methods in the form of qualitative research through expert judgment and quantitative research through structural equation modeling analysis. The results of this research show that creative events for the local aspects of a tourist village, digital competence, and sustainability practice are the building blocks for a post-smart tourism village, while digital competence and sustainable practice have a significant mediating effect of locality on post-smart tourism villages. To ensure a tourism village possesses sustainable competitive advantages, the village must explore and promote its locality aspects to differentiate itself as a tourist village by identifying its valuable, rare, inimitable, and non-substitutable tourism resources. The implication of this research is that to develop wise and distinctive smart tourism destinations, tourist villages should explore their local values and resources, embed them into their basic components and core resources of tourism, and co-create, distribute, deliver, and promote them to the global market through technology adoption and global sustainability value.

Smart destinations require a management system that provides convenient real-time use of digital technology in creating, communicating, and delivering value to visitors. Research related to smart island destinations is still limited, let alone those that utilize blockchain technology to create the smartness of the destination. This research is an empirical study that captures the perceptions of stakeholders in the blue economy on smart islands and the use of blockchain technology in order to build smart islands, a destination that consists of many islands that lack connectedness, such as the Seribu Islands in Jakarta, Indonesia. Data were collected using qualitative and quantitative approaches (mixed methods). Qualitative data were collected from scientific journal publications and followed up with VOS viewer analysis, and quantitative data with the questionnaire survey responses from 150 blue economy industry players in the Seribu Islands and structural equation modeling showed that good digital literacy and blue economy management have significant influence on blockchain technology and impact smart islands. This study indicates that, for islands that have challenges in accessibility and connectivity, the presence of blockchain and smart technology is needed to integrate various resources from each stakeholder so that the blue economy in the islands can be developed more effectively and efficiently, while at the same time ensuring the achievement of sustainability.

This study discusses the analysis of the effectiveness of the implementation of Tax Holiday incentives for domestic taxpayers who invest in the National Capital City. The provision of Tax Holiday incentives is one of the government's efforts to attract investors to invest in the National Capital City (IKN). This Tax Holiday incentive is officially provided through the issuance of Government Regulation Number 12 of 2023 concerning Provision of Business Licenses, Ease of Doing Business, and Investment Facilities for Business Actors in the Capital City of the Archipelago. Researchers will conduct an analysis using descriptive qualitative methods by extracting information through literature review on Tax Holiday in IKN. It is hoped that from the results of this analysis of the implementation of Tax Holiday incentives in IKN, it can be seen that the policy steps taken by the government are effective and provide benefits to economic acceleration with domestic investment in IKN.

ICT and digital technology adoption, sustainable development, community empowerment and local wisdom and destinations uniqueness are keywords that will be further explored in the de-velopment of tourism villages in Kenderan as the most importance of tourism destinations de-velopment from the village level. Therefor this research is aimed at developing suitable model for post smart or wise tourism village through proposing Culture and Tradition Festival and the application of a circular economy. Circular economy development in tourism villages focuses on the application of sustainable production principles in the tourism value chain, namely in creating tourism experiences together with tourists (co-creation of experience) and integrated in a tourism system that supports environmental sustainability. This research is applied research conducted with a sequential mixed method research by conducting qualitative research through expert judgment and quantitative research by circulating questionnaire to tourists visiting Kenderan village, while the collected data is analyzed by Structural Equation Modelling to see the rela-tionship between variables. The results of this research show that creative event as the locality aspects of tourist village, digital competence, and sustainability practice are the building blocks of post smart tourism village, while digital competence and sustainable practice have significant mediating effect of locality on post smart tourism village. To make tourism village possesses sustainable competitive advantages, the village must explore and promote its locality aspects to differentiate its tourist village by identifying the valuable, rare, inimitable and non-substitutable tourism resources. The implication of this research is that to develop smart tourism destination wiser and distinctive, tourist village should explore their local values and resources, embed them into its tourism basic components and core resources, and co create, distribute, deliver and promote it to global market through technology adoption and global sustainability value.