This article explores the landscape of entrepreneurship education in Indonesia amid the wave of digital transformation. The research method uses Systematic Literature Review (SLR) to review research results sourced from journals indexed in Sinta or nationally accredited journals in Indonesia which can be accessed on Google Scholar. The conclusion, (i) Digital transformation-based entrepreneurship education creates a new learning model in colleges with the aim of developing entrepreneurial attitudes and values among young people, especially students, so as to produce entrepreneurial intentions. (ii) Higher education as an entrepreneur education provider must follow the progress of digital transformation in the teaching process of entrepreneurship education so that digital literacy among lecturers and students is getting better. (iii) The participation of stakeholders, the Government, college and the business world, is expected to provide support in policy making, especially curriculum changes in accordance with current circumstances in creating new business actors or entrepreneurial intentions.

The Yangjiabu Kite Festival, originating over 2000 years ago in Shandong Province, China, stands as a testament to the enduring cultural heritage and artistic traditions of kite flying. This research explores the historical origins, cultural symbolism, festival format, community engagement, and international exposure of the Yangjiabu Kite Festival, shedding light on its evolution and impact over time. Findings reveal the festival’s deep roots in ancient Chinese traditions, its role as a platform for showcasing cultural diversity and craftsmanship, and its significance in promoting tourism, cultural exchange, and soft power projection for Shandong Province. Lessons learned from the Yangjiabu Kite Festival offer valuable insights for cross-cultural application, event management, cultural diplomacy, and community development. Suggestions for future research include comparative studies, longitudinal assessments, audience research, and policy analysis to further explore the dynamics and implications of cultural festivals in a global context. Overall, the research underscores the importance of cultural festivals as vehicles for cultural preservation, tourism promotion, and intercultural dialogue, fostering mutual understanding and appreciation across borders.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

This study explores the scale efficiency of four star hotels in a small tourist destination in Croatia. The number of overnight stays and the increase in hotel beds are two indicators of the development of a tourist destination. Among the accommodation facilities, hotels play a significant role in the development of a tourist destination, but they are increasingly facing a labor force crisis. Data envelopment analysis is used to rank hotels by efficiency coefficient. The aim of the paper is to investigate the efficiency of the hotel by taking certain inputs and outputs, which are explained in detail in the paper. The paper uses the CCR (Charnes, Cooper, and Rhodes) and BCC (Banker, Charnes, and Cooper) models to calculate hotel scale efficiency and also presents an overview of previous research around the world.