Modernizing the Internet of Things in Islamic boarding schools is essential to eliminate backwardness and skills gaps. Santri must have cognitive, affective, psychomotor, and creative intelligence to be ready to enter the industrial and business world. The students' need for information transparency can be resolved using technology. This is because the empowerment of the Internet of Things has become a separate part of Islamic boarding school activities with students who can connect in real-time. This research aims to analyze current conditions and stakeholder involvement regarding the application of the Internet of Things in innovative Islamic boarding school services in the era of disruption. The Descriptive Method and Individual Interest Matrix Analysis were used by involving 130 respondents from the internal environment of the Daarul Rahman Islamic boarding school and completing the questionnaire through FGD (Focus Group Discussion) with the leaders of the Daarul Rahman Islamic boarding school. The results show that the current condition of Islamic boarding schools is that most need to learn or understand IoT, even though they are enthusiastic about learning new things and flexible in accepting change. The challenges required in implementing IoT are financial investment, increasing human resources through training, and synergy between Islamic boarding school policy makers. Mutually supportive and solid conditions are required between foundations, school principals, and school committees to implement IoT at Daarul Rahman Islamic Boarding School. Collaboration with various parties is needed because the implementation of IoT cannot be done alone by Islamic boarding schools but with the support of various related parties.

Food security presents a complex challenge that spans multiple sectors and levels, involving diverse stakeholders. Such a challenge necessitates collaborative efforts and the creation of shared value among participants. Through the lens of service-dominant logic (S-D logic), food security can be redefined to achieve a more comprehensive understanding and sheds light on the dynamic interplay among stakeholders, enabling the realization of potential value co-creation. As a theoretical contribution, this research addresses the gap in explaining stakeholder interactions. This aspect is crucial for fostering collaboration, and the study accomplishes this by leveraging Social Network Analysis to identify clusters and assign them roles as sub-orchestrators to support the National Food Agency as the main orchestrator who responsible to implement co-creation management strategy (involvement, curation, and empowerment). The study also proposes stakeholder roles in the context of food security: regulator, operator, dominator, niche player, and supporter. Moreover, the practical significance of this research is highly relevant to the early stages of the National Food Agency (NFA) since its establishment in 2021. As the NFA seeks optimal structure, networks, and resources to enhance Indonesia’s existing food system, the study offers valuable insights. This comprehensive study highlights key issues in developing food security in Indonesia and provides recommendations for overcoming future challenges.

Employee Engagement (EE) has become a crucial element for the success of any organization. While psychology has conducted extensive research on EE, accounting has yet to give it the attention it deserves. This systematic literature review (SLR) was conducted to explore the linkage between corporate governance (CG) practices and factors that drive employee engagement (EED) in greater detail. The review identified several key factors influencing EED: board composition, audit committees, top leadership expertise, network power, other stakeholders’ supervision, and above-board application. In particular, the study revealed that effective CG practices have positive EE consequences, such as increased staff morale, job satisfaction, and productivity, and decreased employee turnover rates. The study underlined the importance of an employee-centric culture that encourages empowerment and fosters a sense of belonging in achieving maximum business success. It suggests that companies must create a work environment that promotes EE, provides opportunities for growth and development, recognizes employee contributions, and fosters open communication and collaboration. By leveraging these insights, companies can enhance their business operations and achieve maximum success by fostering a culture of EE and empowerment. The study concludes that businesses prioritizing EE as a core value can create a sustainable competitive advantage, increase their reputation, and attract and retain top talent.

This research reviews the environmental, social, and governance (ESG) performance of corporate social responsibility (CSR) and technology innovation development, and analyzes the impact of technology innovation on ESG performance and its influencing mechanism. In additional, the main purpose of this study is to gain an understanding the relationships of ESG performance, CSR and technology innovation in Art industry. We found that technology innovation impact CSR of art firm, and ESG performance with the moderating variable of technology innovation has a significant and positive impact on CSR. Likewise, the study is based on primary panel data collected from 161 consumer, product and service manufacturing companies through an electronic questionnaire (Google, Microsoft online survey) with five-point Likert measurement scale. The exploratory factor analysis is proposed to be carried out using IBM SPSS 27.0 and the confirmatory factor analysis (CFA analysis) is proposed to be carried out using SmartPLS.4.0 analysis software, and this study investigate the measurement factors and the reliability of the construct items and to validate the factorial structure of the research variables. Moreover, digital technology and CSR has the potential to contribute to this impact. Based on these findings, we propose relevant ESG performance recommendations to improve technology innovation and CSR. Our findings offer an excited knowing and learning of the impact of ESG performance, CSR and technology innovation in Chinese art industry. Furthermore, this study extends stakeholders theory and Schumpeter’s Innovation Theory by proving their utility in the perspective of CSR, ESG performance.

Soundscape tourism has become one type of tourism, and its trend is emerging in most areas with hilly, forested, and natural landscapes, such as Bantul Indonesia, becoming a mainstay for region development and its community. This article explores four human manufactured soundscape tourism destinations in Bantul, Indonesia, examining the interrelationships between each tourism stakeholder and pinpointed development from a socio-economic perspective. We adopt a cross-case study approach, drawing main sources from government statistics, regulations, social media narratives, and online news. Using the NVivo 12 Plus software, we coded and annotated the research source. Our research revealed that in four case studies, tourism soundscapes emerged as the primary tourist attractions, with other attractions only marginally contributed. Presenting music or acoustic stages enabled tourism industry to reap benefits, particularly for local community and regional income. However, it is important to emphasize sustainability issues, thus, the continuous increased in music soundscape in nature has led to the formation of collaborations among tourism actors, with local communities “Pokdarwis” posed as the principal driving force behind destination development. This study demonstrates that human-manufactured soundscapes have the potential to increase visitor numbers and outperform natural soundscapes in natural destinations.

As the involvement of Chinese enterprises in cross-border mergers and acquisitions (M&A) increases, on the one hand, it can drive enterprises to integrate with the international community and accelerate their transformation and upgrading, continuously enhancing their international competitiveness; on the other hand, it will also cause enterprises to experience more setbacks and challenges, especially the “weak acquisition of the strong” reverse cross-border acquisitions, which makes enterprises face a higher risk of failure. Reasonable control rights allocation can fully utilize the competitive advantages of enterprises, achieve synergistic cooperation among shareholders, board of directors, and management, promote the realization of enterprises’ cross-border acquisition goals, and thus enhance the value creation of acquisitions. There is a positive correlation between internal legitimacy and acquisition performance; the relevant assumptions about the distribution of shareholder control rights are invalid; the control rights at the board of directors level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the board of directors level and acquisition performance, but the moderating effect of the acquisition mode is not significant; the control rights at the management level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the management level and acquisition performance, and the acquisition mode negatively moderates the relationship between the control rights at the management level and internal legitimacy. This study takes the post-acquisition control rights allocation as the entry point, and examines the cross-border acquisition activities of Chinese enterprises from the perspective of stakeholders. The research results not only can enrich existing acquisition theory, but also can provide theoretical guidance for Chinese enterprise managers on allocation of control of target enterprises, and provide a theoretical basis for the state to formulate and optimize the system and policies of enterprises’ cross-border acquisitions.