This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried out in the local government (city) of Surabaya, Indonesia. The population of this study is all Local Government Organizations (LGOs) in the Surabaya, while the samples are LGOs for public services and administration. Data was gathered through the questionnaires distributed directly to the respondents. The respondents are LGOs employees who are involved with e-government implementation. The number of distributed questionnaires was 200, but there were only 141 returned and analyzed. The partial Least Square-Structural Equation Modeling (PLS-SEM) was utilized to analize the data. The results of this study demonstrate that the culture of compliance in IT associates with service quality, accountability, and transparency indirectly through effective ITG. The result implies that effective ITG is a crucial aspect that must be considered for achieving successful e-government development in Indonesian local governments.

Purpose: This paper aims to propose a model for increasing human capital competitiveness in the tourism sector in emerging economies. Using Indonesia as an example, the authors study the extent of the COVID-19 pandemic’s impact and the sector’s resilience. Design/methodology/approach: Data was collected using a survey of 199 tourism workers in Magelang city in Central Java Island. The data was analyzed using structural equation model with Smart PLS. Findings: The results confirm that social and human capital influence business success. Furthermore, innovation moderates the influence of human capital and social capital on business success. Originality/value: By conducting a primary survey with the tourism workers and those who work and interact with the tourism industry in Indonesia, the authors show how a promising approach to creating and sharing agile knowledge can enhance the tourism industry micro, small and medium enterprises in emerging economies during and post-COVID-19 pandemic and after.

The Analysis of Green Accounting Cost Impact on Corporations Financial Performance

The study aims to investigate the impacts of corporate social responsibility disclosure and board characteristics such as (board independence, the board size, and gender diversity) on corporate performance. In order to find out the impact, this study employed a quantitative method using secondary data collection and analysed data using smart partial least squares (PLS). The population for this study is the global energy corporations which are the top two hundred fifty corporations in the world for a year period, 2016, 2017, and 2018. This study showed that the impact of corporate social responsibility disclosure on corporate performance is not significant, and board independence. Accordingly, the board size and gender diversity have a significant impact on corporate performance.

Innovation in green technologies is a key factor propelling Jordanian sustainable development in the small and medium enterprises for achieving sustainability. Jordan is considered as a hub of small and medium enterprises, however, despite technological advancements and the efforts of the government, small and medium enterprises in Jordan are scarcely catering the aspect of green activities and researchers have paid less attention towards the same. Green product and green process innovation mode choices have drawn enough attention recently, but limited researchers have thoroughly examined the pathways through which green innovation is transmitted to small and medium enterprises’ performance. Green product and process innovation are the two main streams of green innovation that can enhance small and medium enterprises’ performance. The current research builds the framework for SMEs performance based on green product innovation and green process innovation following earlier research that have been conducted in the context of developed countries. It conducts an empirical analysis using responses of 384 manufacturing sector small and medium enterprises in Jordan. The findings demonstrate that small and medium enterprises can perform better when green products and processes are innovated. One significant moderating variable over the performance paths of small and medium enterprises is technological turbulence. The findings of the research contribute to a better understanding of green innovation and have implications for designing policies that promote green development.