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.
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.
This study aimed to examine the impact of working conditions and sociopsychological factors on job satisfaction among office workers. Using data from the 2017–2018 Working Conditions Survey, exploring how workplace conditions and sociopsychological elements could impact job satisfaction. This study examined data from 9801 workers to explore the effects of working conditions and psychosocial environments on job enthusiasm, which subsequently impacts job satisfaction. Analyzing 1416 office workers, it found that fewer working hours, better work-life balance, improved work conditions, and lower depression levels enhance job enthusiasm, significantly affecting job satisfaction. The work environment had the most substantial impact, encompassing relationships with colleagues, task completion time, and confidence. Work-life imbalance and depression were also significant, with work-life balance being crucial for modern society, especially the younger generation. Poor working conditions and unstable psychosocial environments negatively affect job enthusiasm and satisfaction, with findings supporting previous research on job stress and turnover intentions in various industries. This study highlights the need for organizational policies that support these aspects to improve overall employee well-being and productivity.
This study investigates the role of Chat-GPT with augmented reality applications in enhancing tourism experiences in Thailand, focusing on behavioral intentions and innovation adoption to reduce stress in the tourism industry. The research addresses two key objectives: identifying factors driving consumers' behavioral intentions to adopt AR apps and evaluating the robustness of a modified innovation framework for analyzing these intentions. A conceptual model integrating innovativeness, attitudes, perceived enjoyment, and revisit intentions was developed and tested using Structural Equation Modeling with data from 430 Thai tourists who have one to three years of mobile application experience. The findings highlight that service and technology innovation significantly influence perceived enjoyment and attitude, which in turn mediate the impact on behavioral intention to adopt augmented reality applications. At a significance level of p < 0.001, perceived enjoyment and attitude were identified as critical determinants of BI, underscoring the importance of intrinsic user experiences. Tourists are more likely to adopt augmented reality technologies based on personal perceptions and enjoyment rather than external recommendations. This research provides actionable insights for stakeholders in the tourism technology ecosystem, including technology providers, marketers, and policymakers. By emphasizing the interplay of social, emotional, and hedonic factors in shaping user attitudes, the study introduces a robust framework for advancing augmented reality applications in tourism. The findings underscore the importance of user-centric design to drive technology adoption and offer strategic guidance for developers and entrepreneurs aiming to enhance tourism experiences through innovative augmented reality solutions.
Given its insular geographic location, Taiwan inherently benefits from a natural advantage in developing its shipping industry, positioning it as a critical sector for the nation’s economic advancement. The shipping industry operates within a highly competitive maritime market, wherein ocean freight forwarders provide services on a global scale, thus classifying them within the international transportation and logistics industry. The global competition from logistics peers renders the services highly substitutable. This study breaks new ground by integrating the SERVQUAL scale with advanced methodologies such as the Analytic Hierarchy Process (AHP) and Decision-Making Trial and Evaluation Laboratory (DEMATEL) to assess and enhance service quality in the shipping industry. By segmenting the five dimensions of SERVQUAL, the study delineates 19 specific evaluation indicators. The expert questionnaires developed and analyzed through AHP and DEMATEL reveal a previously unidentified link between specific service quality dimensions and customer satisfaction. The findings from this analysis offer crucial insights into the critical success factors (CSFs) of service quality and their causal interrelationships, thereby establishing a model for service standards. By leveraging the identified CSFs and understanding the causal relationships among these key factors, ocean freight forwarders can enhance and optimize their value propositions and resources. This proactive approach is expected to significantly improve service quality, fortify core competitiveness, and elevate customer support and satisfaction levels, ultimately leading to an increased market share and ensuring sustainable business operations.
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