Vietnam’s economic evolution presents a compelling case of transformative growth driven by its distinctive historical, cultural, and policy landscapes. Since the watershed Đổi Mới reforms of 1986, the country has navigated the complexities of market liberalization, socialist principles, and international integration, achieving remarkable development while preserving its economic sovereignty. Through a mixed-methods approach, this study delves into the impacts of Đổi Mới, assessing the successes and ongoing challenges in Vietnam’s economic restructuring. Results indicate a remarkable shift in GDP contribution from agriculture to industry and services, with a burgeoning private sector and enhanced international trade and investment. However, challenges in achieving equitable growth, inclusive development, and environmental sustainability remain salient amid global economic shifts. Vietnam’s experience underscores the critical need for targeted reforms in workforce development, economic diversity, infrastructural enhancement, environmental stewardship, and regulatory and financial governance. Vietnam’s proactive stance on economic autonomy and global participation highlights the importance of a nuanced approach in navigating the changing international landscape. In summary, Vietnam’s journey through economic structural reform provides a unique perspective on navigating development within a socialist-oriented market framework, serving as a distinctive exemplar for similar emerging economies contending with the vibrant currents of globalization.
We present an interdisciplinary exploration of technostress in knowledge-intensive organizations, including both business and healthcare settings, and its impact on a healthy working life. Technostress, a contemporary form of stress induced by information and communication technology, is associated with reduced job satisfaction, diminished organizational commitment, and adverse patient care outcomes. This article aims to construct an innovative framework, called The Integrated Technostress Resilience Framework, designed to mitigate technostress and promote continuous learning within dynamic organizational contexts. In this perspective article we incorporate a socio-technical systems approach to emphasize the complex interplay between technological and social factors in organizational settings. The proposed framework is expected to provide valuable insights into the role of transparency in digital technology utilization, with the aim of mitigating technostress. Furthermore, it seeks to extend information systems theory, particularly the Technology Acceptance Model, by offering a more nuanced understanding of technology adoption and use. Our conclusion includes considerations for the design and implementation of information systems aimed at fostering resilience and adaptability in organizations undergoing rapid technological change.
The digital era has transformed education, making digital literacy essential for teachers to integrate technology and enhance student outcomes effectively. This study aims to examine how school culture influences teachers’ performance through their digital literacy, focusing on junior high school teachers in Malang City, East Java, Indonesia. Employing a quantitative approach, data were collected from 214 teachers out of a 457 population using questionnaires. The analysis was conducted through AMOS for Confirmatory Factor Analysis (CFA), SPSS for descriptive statistics, and PLS-SEM for hypothesis testing. The findings reveal that school culture significantly affects teachers’ digital literacy (Ho1) and teacher performance (Ho2) with supportive and innovative environments, while rigid cultures limit creativity. Furthermore, digital literacy was found to enhance teachers’ performance (Ho3) and mediate the impact of school culture on teachers’ performance (Ho4), enhancing teachers’ effectiveness in planning, implementing, and evaluating instruction. This study highlights the critical role of school culture in shaping digital literacy and offers new insights for improving teacher practices in diverse educational settings. Moreover, the role of education policies in fostering a collaborative school culture that enhances teachers’ digital literacy and performance, leading to improved educational outcomes, plays a crucial implication.
This study conducts a systematic literature review to analyze the integration of artificial intelligence (AI) within business excellence frameworks. An analysis of the findings in the reviewed articles yielded five major themes: AI technologies and intelligent systems; impact of AI on business operations, strategies, and models; AI-driven decision-making in infrastructure and policy contexts; new forms of innovation and competitiveness; and the impact of AI on organizational performance and value creation in infrastructure projects. The findings provide a comprehensive understanding of how AI can be integrated into organizational excellence emerged frameworks to address challenges in infrastructure governance, and sustainable development. Key questions addressed include: how AI affects consumer behavior and marketing strategies. What AI’s capabilities for businesses, especially marketing and digital strategies? How can organizations address the drivers and barriers to help make better use of AI in these business operations? Should organizations even do anything with these insights? These questions and more will be tackled throughout this discussion. This paper attempts to derive a comprehensive conceptual framework from several fields of human resources, operational excellence, and digital transformation, that can help guide organizations and policymakers in embedding AI into infrastructure and development initiatives. This framework will help practitioners navigate the complexities of AI integration, ensuring profitability and sustainable growth in a highly competitive landscape. By bridging the gap between AI technologies and development-related policy initiatives, this research contributes to the advancement of infrastructure governance, public management, and sustainable development.
The covid-19 pandemic has adversely affected the sustainability of micro and small enterprises (MSEs), with a particularly pronounced impact in Central Java. Entrepreneurs who struggle to adapt to reduced consumer purchasing power and the increasing reliance on digital technology are at heightened risk of business closure. Despite these challenges, inclusivity remains a crucial element for MSEs in fostering local economic development. Accordingly, this study seeks to examine the role of inclusivity in the sustainability of MSEs that are based on digital technology. Data were collected through the use of questionnaires and focus group discussions. Respondents were digital-based MSEs entrepreneurs from five selected regions, with Central Java having the largest number of digital media users. Key informants included experts from Diponegoro University, the International Council of Small Business (ICSB), the Department of Cooperatives and Micro, Small and Medium Enterprises at the provincial and district levels, and non-governmental organizations. The collected data was analyzed using the Rapid Appraisal for Micro and Small Enterprises (Rap-MSE’s) method. To assess the sustainability status, the study utilized several dimensions, including economic, environmental, social, institutional, technological, and inclusivity factors. Both multidimensional and individual analyses indicated that the sustainability status was relatively robust. MSEs that integrated digital technology into their operations were able to withstand the challenges posed by covid-19 and adapt to the new normal. In conclusion, the inclusivity dimension in the adoption of digital technology has gained increased importance in driving local economic development.
In Indonesia tax reform has undergone multiple revisions in recent years, all within a brief timeframe. Digital tax reform in Indonesia began with significant milestones in recent years to adapt to the digital economy’s challenges. The specific start date for digital tax reform in Indonesia can be traced back to the passing of the Tax Regulations Harmonization Law on 7th October 2021, which officially became Law No 7/2021 on 29th October 2021. This law marked a crucial step in Indonesia’s journey towards modernizing its tax system to address the implications of the digital economy. The provisions of this law have varying effective dates, such as for income tax purposes from the 2022 fiscal year and for VAT purposes from 1st April 2022. These changes under the Tax Regulations Harmonization Law are extensive and wide-reaching, signifying a pivotal moment in Indonesia’s digital tax reform efforts. This shows that the Indonesian government intends to radically overhaul the tax system, yet there are inconsistent approaches to deciding on the long-term course of tax policy. It is critical to investigate the concept of tax legislation in Indonesia in order to provide legal clarity on digital tax reform. Normative juridical research methodology is employed, together with a qualitative research strategy and descriptive-analytical research specifications. The findings suggest that the Indonesian government’s efforts to establish strict policies governing taxes on digital activity are inadequate and uneven. In order to apply to digital platform enterprises, the definition of permanent establishment as outlined in a number of national regulations must incorporate a substantial economic presence criterion. Legislative progress toward the establishment of a framework for digital tax collection is necessary to mitigate the possible income loss of states in this area, which could result from the rapid advancement of information technology. The OECD consensus is still in the process of drafting an international tax reform that will require adjustments from national tax reform. Therefore, it is imperative that the Indonesian government establish a thorough framework for tax regulation that can ensure robustness, economic efficiency, fairness, against motivation compatibility, administrative ease, and avoidance.
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