Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

Malaria is an infectious disease that poses a significant global health threat, particularly to children and pregnant women. Specifically, in 2020, Rampah Village, Kutambaru sub-district, Langkat Regency, North Sumatra Province, Indonesia, reported 22 malaria cases, accounting for 84% of the local cases. This study aims to develop a malaria prevention model by leveraging community capital in Rampah Village. A mixed-method sequential explanatory approach, combining quantitative and qualitative methods, was employed. Quantitative data were collected through questionnaires from a sample of 200 respondents and analyzed using structural equation modeling (SEM) with Smart PLS (Partial Least Squares) software. The qualitative component utilized a phenomenological design, gathering data through interviews. Quantitative findings indicate that natural capital significantly influences malaria prevention principles. There is also a positive and significant relationship between developmental capital and malaria prevention. Cultural capital shows a positive correlation with malaria prevention, as does social capital. The qualitative phase identified cultural capital within the Karo tribe, such as ‘Rakut si Telu,’ which signifies familial bonds fostering mutual aid and respect. The results of this study are crucial for formulating policies and redesigning community-capital-based malaria prevention programs. These programs can be effectively implemented through cross-sectoral collaboration among health departments, local government, and community members. Malaria is a communicable disease threatening global health, particularly affecting children and pregnant women. In 2020, there were 229 million cases of Malaria worldwide, resulting in 409,000 deaths. In Indonesia, specifically in North Sumatra’s Langkat Regency, Kutambaru District, Rampah Village had 22 cases (84%). The purpose of this research is to formulate a Malaria prevention model using community resources in Rampah Village, Kutambaru District, Langkat Regency. The study employed a mixed-methods sequential explanatory approach, combining quantitative and qualitative methods. Quantitative data was collected through questionnaires, with 200 respondents, and structural equation modeling (SEM) analysis using smart PLS (Partial Least Squares) software. Qualitative data was gathered through interviews. The research findings showed a positive relationship between cultural modalities and Malaria prevention (p = 0.000) with a path coefficient T-value of 12.500. The cultural modality and Malaria prevention relationship were significantly positive (p = 0.000) with a path coefficient T-value of 3.603. A positive and significant correlation also exists between development modalities and Malaria prevention (p = 0.011) with a path coefficient T-value of 2.555. Qualitative research revealed the Rakut si Telu cultural modality of the Karo tribe, meaning that family-based social connections create a sense of helping and respecting one another. The Orat si Waluh cultural modality represents daily life practices in the Karo tribe as a form of community-based Malaria prevention.

Tourism experiences are inherently multisensory, engaging visitors’ senses of sight, sound, smell, taste, and touch. This study addresses the gap in literature by investigating the impact of visual and auditory landscapes on tourist emotions and behaviors within coastal tourism settings, using the Stimulus-Organism-Response (SOR) model. Data collected from tourists in Sanya, China, were analyzed using structural equation modeling. The results indicate that both visualscape and soundscape significantly influence tourist emotions (pleasure and arousal) and subsequent loyalty. Pleasure and arousal mediate the relationships between environmental stimuli and tourist loyalty, emphasizing their roles as emotional bridges between the environment and behaviors. These findings highlight the importance of integrating local cultural and community elements into tourism to enhance socio-economic benefits and ensure sustainable development. By fostering a deep connection between tourists and the local environment, these sensory experiences support the preservation of cultural heritage and promote sustainable tourism practices, aligning with the goals of economic development and public policy. The study contributes to the theoretical understanding of multisensory tourism by integrating the SOR model in coastal tourism and emphasizes the roles of visual and auditory stimuli. Practically, it provides insights for tourism managers to improve tourist experiences and loyalty through careful management of sensory elements. This has implications for infrastructure development, particularly in enhancing the quality of soft infrastructure such as cultural and social systems, which are crucial for sustainable tourism and community well-being. Future research could include additional sensory dimensions and diverse destinations for a comprehensive understanding of sensory influences on tourist behaviors and emotions. This research aligns with the broader goals of the policy and development by addressing critical aspects of infrastructure and socio-economic development within the tourism sector.

This study aims to determine the level of satisfaction of business actors with halal certification services by the Halal Product Assurance Organizing Agency (BPJPH), the only Indonesian government-owned agency for halal certification. This study uses a mixed method (quantitative-qualitative), with data collected using questionnaires involving 2367 respondents. The overall quality of certification services was evaluated using key dimensions from the perspective of the Service Quality Model (SERVQUAL), such as (1) certification requirements, (2) information and procedures, (3) completion time, (4) costs/tariffs, (5) service products, (6) competencies of executors, (7) executor behavior, (8) complaint handling, and (9) suggestions and inputs. Data were analyzed using descriptive analysis and the analysis of the weighted average of each dimension of satisfaction with the quality of public services. This study revealed that the overall satisfaction level of business actors was 84.86 (0–100). Among the nine indicators measured, eight fall within the “good” category (above 80.19); one indicator, i.e., the processing time of halal certification, was rated unsatisfactory (76.45); and none was classified as “very good.” The service gap between business actors’ expectations and BPJPH’s service delivery indicates the need to improve halal certification services. These include improvement in completion time, the executive’s behavior, costs, infrastructure, and information and procedures to streamline the certification process. The application of the SERVQUAL model in assessing halal certification standards in this study highlights the specific dimensions of service quality and the performance gaps, suggesting the need for continuous improvement to meet customer expectations effectively. This study examines halal certification services from BPJPH based on inputs from a large sample of Indonesian companies.

Smart cities incorporate fundamental aspects such as sustainability and citizens’ well-being. Therefore, the objective of this study is to analyze the feasibility and effectiveness of the implementation of an evaluation model of the transformation processes towards smart cities as a strategy to improve the state of the transformation processes in Lima, Peru. The research is descriptive and basic. A questionnaire was administered to 80 municipal officials in Lima, focusing on the variable “smart cities evaluation model”, covering three key dimensions: open data, smart public transport and energy efficiency, with a total of 15 questions and the variable “state of the transformation processes”, analysed through the dimensions of educational level of the population and municipal budget, with 10 questions. The results revealed that 48% expressed a gap in terms of the availability and quality of accessible information. 53% argued that stronger energy conservation and sustainability strategies need to be implemented. In addition, 53% felt that the education level needs to focus on improving local education systems. In conclusion, transformation processes drive economic, social and environmental development, improving the quality of life and promoting equality among citizens. This study contributes to a broader understanding of how to address these challenges in order to build more sustainable and liveable cities in the future.