Revisit Intention in Coastal Tourism: The Interaction of Experience Quality Destination Image, Perceived Value, and Destination Trust

Although understanding tourist preferences is essential, many touristdestinations still require special attention to identify and meet their needs. This analysisidentifies factors influencing visitors’ intention to revisit by selecting Alor-LembataNational Tourism Area, East Nusa Tenggara, Indonesia, as the research object. Thisstudy used a quantitative survey with 250 domestic tourist respondents to analysethe influence of experience quality, destination image, perceived value, and trust inthe destination on revisit intention. The outcome of the SEM examination reveals thatalthough experience quality does not directly drive intention to revisit, it occurs throughdestination image, perceived value, and trust. Perceived value was the most dominantfactor influencing revisit intention, followed by trust. Though not directly influencingtrust, destination image plays an important role in shaping visitor perceptions. Thus,trust becomes an important mediating variable, where perceived value and destinationimage contribute to building visitors’ trust levels in the destination. This researchhighlights improving service quality through quality destination management, whichsubstantially affects experience quality, destination trust, and intention to revisit. Thus,this can benefit Indonesia’s sustainability tourism expansion, especially in the Alor-Lembata National Tourism Area

Did Cash Holding Affect Firm Performance During the Covid-19 Pandemic? The Role of Women CEOs

The Covid-19 crisis led to severe financial challenges for companies, withmany struggling to meet their financial obligations due to insufficient cash flow. Thispaper examines the effect of corporate cash holdings on firm performance during theCovid-19 pandemic. The influence of women CEOs on corporate cash holdings and firmperformance during this difficult period was also investigated. By using a cross-sectionalordinary least squares (OLS) regression approach, it was found that a sample of 624Malaysian listed firms had higher cash holdings in 2019, which contributed positivelyto firm performance in 2020. Despite women CEOs holding less cash on average, theircash management practices during the pandemic improved firm performance comparedto their male counterparts. However, the interaction between cash holdings and femaleCEO becomes insignificant when firm performance is analysed in 2021. The findings ofthis study suggest important policy implications, especially in promoting gender diversityin top management, as female leadership can contribute to firm survival and performanceduring periods of extreme distress. This study extends the literature on corporate cashmanagement and gender-based differences in executive decision-making, which providesempirical evidence on the role of female CEOs in crisis management

Role of Institution in FDI and Energy Consumption Relationship in Developing Economies: A Case of Nigeria

This study examines the moderating effect of institutional quality on therelationship between FDI and energy consumption in Nigeria from 1996 to 2022 usingthe novel dynamic autoregressive distribution lag (dynardl) simulation model and Kernelbasedregularised least squares (KRLS). The results of the dynardl simulation show thatFDI increases energy consumption in the short run, but reduces energy consumption inthe long run. The results also validate the existence of an inverted U-shaped relationshipbetween FDI and energy consumption. More importantly, it was revealed that theinteractive relationship between FDI and institutional quality was found to reduce energyconsumption within the period under study. This indicates that while the benefits ofFDI are indisputable, they cannot be fully realised without the appropriate institutionalframework. Therefore, the institutional quality of the host country plays a pivotal rolein harnessing the absorptive capacity of FDI to effectively curtail energy consumption,especially in the context of fossil fuels, and in promoting the adoption of energy-efficienttechnologies

The Relationship between Organisational Life Cycle and the Use of Multiple Performance Measures: A Configuration Approach

Research aim: This study investigates the relationship between organisational life cycle(OLC) stages and the use of multiple performance measures (MPMs) across Indonesianmanufacturers. A configuration approach was used to categorise companies into differentOLC stages using Miller and Friesen’s (1984) typology.Design/ Methodology/ Approach: A survey method was utilised, with the respondentscomprising 96 managers of Indonesian manufacturing companies. A cluster analysis withhierarchical agglomeration and Ward’s minimum variance method was used to classifycompanies into OLC stages. Analysis of variance (ANOVA) and pairwise comparisonanalysis were used to examine the hypotheses.Research finding: Significant differences in the usage of each and all MPM perspectiveswas observable across OLC stages. A greater extent of the use of each and all MPMperspectives was also demonstrated by companies in the growth stage, compared tothose in the maturity and birth OLC stages. A greater extent of the use of the customerperspective and all MPM perspectives was documented by companies in the revival stage.The learning and growth perspective was implemented to a marginally greater extent byrevival-stage companies than birth- and maturity-stage companies.Theoretical contribution/Originality: This study contributes to contingency-based OLCand performance measurement systems (PMSs) literature by documenting an associationbetween OLC stages and the use of MPM perspectives across Indonesian manufacturers.Practitioner/Policy implication: Results of this study can enhance managers’ understandingabout the implication of OLC stages in influencing companies’ performance measurementpractices. This allows managers to make strategic decisions that are consistent with theobjectives and priorities of their company’s performance measures and respective OLCstage.Research limitation: The present study is related to the classification of companies intoOLC stages. Future studies can use different OLC classification approaches and/or differenttypologies. This study is also limited to companies from the manufacturing sector and thenumber of respondents, which may limit generalisation

External Determinants of Tax Aggressiveness of Listed Non-Financial Companies in Nigeria

Research aim: Past studies have shown that managers tend to exhibit opportunistictendencies which do not align with the shareholders’ interest. According to the agencytheory, conflicts arise when a company’s manager (the agent) and stockholders (theprincipal) have different objectives. The firm’s management and the revenue authority haddifferent objectives when it came to using a company’s financial report, which resulted ininformation asymmetry.Design/ Methodology/ Approach: The research adopted a longitudinal design andpurposefully sampled 63 companies out of a total population of 112. Secondary data wasobtained from the selected companies’ annual reports spanning from 2015 to 2024, andanalysed using regression techniques.Research finding: The findings revealed that institutional ownership, foreign ownership,ownership concentration, audit firm size, and leverage significantly influence taxaggressiveness, whereas board financial expertise exerts no significant impact on the taxaggressiveness of Nigerian publicly listed non-financial companies.Theoretical contribution/Originality: This study contributes to the literature by filling agap in sector-specific analyses of external determinants of tax aggressiveness within theNigerian context. Grounded in agency theory, it extends prior research by disaggregatingfindings across industry sectors and demonstrating how external controls shape corporatetax behaviour.Practitioner/Policy implication: The findings suggest that policymakers should enhanceregulatory oversight on institutional and foreign investors’ influence in corporategovernance, promote the engagement of high-quality audit firms, and encourage debtmonitoring mechanisms to reduce aggressive tax behaviour. Companies should alsoconsider increasing the presence of financially literate board members to balance strategictax planning with compliance.Research limitation: The research focuses on publicly listed non-financial companiesin Nigeria and spans the years 2015 to 2024. The exclusion of financial institutions andthe reliance solely on secondary data may affect the generalizability of the results.Future studies could incorporate qualitative methods or expand to include cross-countrycomparisons and unlisted firms

The Belum-Temengor Forest Complex: A Comprehensive Review of The Floral Diversity, Ecology, Indigenous Community and Ecotourism

The Belum-Temengor Forest Complex (BTFC) is a recognised biodiversity nexus, home to numerous endemic and threatened species. This forest complex includes diverse ecosystems, ranging from lowland dipterocarp forests to highland areas, which are pivotal in ecological balance and local climate processes. The forest has been designated as an Environmentally Sensitive Area (ESA) Rank 1 due to its unique environmental value, highlighting the need for rigorous protection and conservation measures. The current study provided a comprehensive analysis of the existing literature on the BTFC, covering vital aspects such as floral composition, focusing on several important species, ecological role, ecotourism, and the interrelationships among the Orang Asli community within this forest complex. The findings revealed that the diverse floral species composition within the forest complex significantly enhances the ecotourism potential and supports the socio-economic development of the Orang Asli communities. Additionally, the current study highlighted the crucial ecological role of the forest and addressed several threats, including deforestation and habitat loss

AN EXPLORATION OF TEACHERS’ PERCEPTIONS OF SYNTHETIC PHONICS AND WHOLE LANGUAGE APPROACHES IN EAL EARLY LITERACY CLASSROOMS

Purpose - Although the discussion about the best method of teaching reading has been ongoing over the decades, little has been understood about the relative perceptions of synthetic phonics with the whole language approach in the early development of literacy levels among English as an Additional Language (EAL) students. The current paper aims at explaining the way in which teachers conceptualise, interpret, and operationalise these strategies to facilitate the development of literacy among young learners. The study also offers information on the good practices in multilingual learning settings by demonstrating the importance of instructional decisions in determining literacy outcomes.  Methodology - The proposed study has a qualitative design that will use semi-structured interviews to explore the perceptions of teachers about synthetic phonics and whole language instruction in EAL early literacy classes. A total of six teachers were purposely selected in one international school in Selangor were involved, three in the Early Years and three in the Key Stage 1. The thematic analyses used to determine common trends and lessons in teaching. Findings - The study established a difference in perceptions among teachers in the use of synthetic phonics and whole language as tools of facilitating the early literacy development of EAL learners. Educators came to realise that synthetic phonics provides a solid base in abacus and spelling, which is especially beneficial to younger students who have little experience with the English language. At the same time, they appreciated whole language due to its ability to encourage understanding, word development and reading interest. However, there were issues in trying to balance the two methodologies within curricular considerations since educators would often focus on phonics due to its guided and measurable results. Another theme of the analysis was related to the customization of whole language practices to the needs of different learners and the consistency across the classroom, which serves as the reason why integrated models of instruction are essential.  Significance - A major contribution of the study to the research body is that it enlightens teachers on their perceptions of synthetic phonics and whole language in early literacy classes. The research will help to make pedagogical decisions more informed by defining the strengths, limitations, and challenges of both methods and will help to develop instructional methods that cater more effectively to the diverse literacy requirements of multilingual learners.    Keywords- Synthetic phonics; whole language; EAL learners; early literacy; teachers’ perceptions; reading instruction. &nbsp

The Impact of Managerial Performance on Effective Public Governance at Higher Education Institutions in Java, Indonesia

Manuscript type: Research paperResearch aims: This research examines the influence of Academic Services(AS), Regulatory Compliance (RC), and Fund Allocation (FA) as part ofManagement Performance on the Good Public Governance (GPG) ofhigher education institutions in Java, Indonesia.Design/Methodology/Approach: Drawing upon stakeholder theory, thisresearch employs Partial Least Squares Structural Equation Modelling(PLS-SEM), analysed using SmartPLS 4.0. The research involves 15 highereducation institutions, three government agencies, and one regionalleader.Research findings: The findings indicate that AS and FA demonstrate ameasurable effect on GPG, aligning with stakeholder theory by addressingthe dynamic needs of stakeholders, while RC shows no measurableinfluence.Theoretical contribution/Originality: These results highlight theimportance of aligning management practices with stakeholder needs toimprove public governance in higher education.Practitioner/Policy implication: The research offers practical insights foruniversity administrators and policymakers to enhance GPG throughintegrated strategies, ultimately contributing to the improvement of publicgovernance.Research limitation: The study’s limited sampling, subjectivity, andrespondent biases

Daʿwā Taḥrīf al-Qurʾān al-Karīm: Taḥawwulāt al-Khiṭāb al-Imāmī min al-Naqd al-Dākhilī ilā Ilqāʾ al-Lawm

This study examines the development of Imami discourse on the claim of Qur’anic distortion, beginning with early scholars such as al-Ḥurr al-ʿĀmilī, al-Majlisī, and al-Ṭabarsī, whose approaches to argumentation ranged from internal textual criticism and isnād analysis to balancing the Qur’an with transmitted reports, alongside invoking historical evidence for its preservation and compilation. These scholars showed a clear awareness of the challenges posed by the distortion claim and sought to affirm the central authority of the Qur’an within the Imami tradition, though they differed in how boldly they critiqued the relevant narrations—al-Ḥurr tending toward caution, while al-Ṭabarsī was more explicit. In contrast, some later scholars appear to have reduced their reliance on internal critique, instead attributing the issue to external factors such as Sunni discourse, the social conditions of the Shiʿa, or by drawing comparisons between distortion and the concept of abrogation in Sunni thought; this shift manifested in various ways, including assigning responsibility to Sunni narratives, tracing certain reports back to Sunni sources, offering sociological explanations, or reframing the discussion in comparative terms. Overall, the findings point to a gradual evolution in methods of critique among early scholars and a diversification in patterns of attribution among later ones, while underscoring the persistent concern across both phases with upholding the authority of the Qur’an and maintaining a clear relationship between the Qur’anic text and Imami narrations

Assessing the Effect of Dynamics of Oil Prices on Banking Sector Profitability: Evidence from UAE

This study investigates the impact of oil price dynamics and otherdeterminants on the profitability of banking sector. The analysis covers a six-yearperiod, from 2017 to 2022, utilising panel data methods. The focus is on the UnitedArab Emirates’ banking sector, examining 10 banks, comprising both conventionaland Islamic financial institutions. The random effects model results reveal a significantpositive relationship between oil price dynamics and bank profitability, affirming theeconomic importance of oil. Loan loss provisions and leverage ratios exhibit negativeand significant effects on profitability, underscoring prudent risk management needsand balanced leverage management to ensure sustained profitability. Deposit growth,deposit ratio, and income diversification positively and significantly influence bankprofitability, reflecting opportunities to bolster performance. The study also uncoversa negative and significant correlation between cost efficiency and bank profitability,indicating the significance of cost efficiency in determining the profitability of the UAEbanking sector. The findings have strategic implications for stakeholders to capitalise onoil revenue flows while supporting policies that account for asset quality, operationalefficiency, and revenue diversification to drive long-term profitability and stability in thebanking sector. The study suggests that future research should expand the sample size toinclude the GCC banks, in order to more comprehensively examine the effect of oil priceson banking sector profitability