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This paper aims to explore the influence of social media marketing on tourists’ intention to visit a botanical garden, which is one of the popular nature-based tourism destinations in Indonesia.

This study sent questionnaires to 400 followers of the botanical garden’s Facebook account who responded to the initial calls for participation and declared that they have not visited the garden before. Analyses were conducted on 363 valid responses using the structural equation model.

The findings revealed several key determinants influencing the image of the botanical garden and its future value proposition, particularly in supporting the endeavour to shift from a mere recreational destination to a nature-based tourism destination offering educational experiences.

This paper offers a fresh look into the roles of social media marketing in increasing the intention to visit a tourism destination that is considerably affected by the destination image.

本文探讨了社交媒体营销对游客参观植物园的意图的影响, 植物园是印度尼西亚最受欢迎的自然旅游胜地之一

我们向植物园的Facebook帐户的400位关注者发送了调查表, 他们回应了我们最初的参与邀请, 并宣布他们以前从未访问过该花园。 使用结构方程模型（SEM）对363个有效响应进行了分析。

调查结果揭示了影响植物园形象及其未来价值主张的几个关键因素, 特别是在支持从单纯的娱乐性目的地向提供教育经历的自然旅游目的地转变的努力中。

本文重新审视了社交媒体营销在增加受目的地形象显着影响的旅游目的地的访问意向中的作用。

Me gusta, etiqueta y comparte: reforzar el marketing en redes sociales para mejorar la intención de visitar un destino turístico basado en la naturaleza

Este documento explora la influencia del marketing en las redes sociales en la intención de los turistas de visitar un jardín botánico, que es uno de los destinos turísticos más populares en Indonesia.

Enviamos cuestionarios a 400 seguidores de la cuenta de Facebook del jardín botánico que respondieron a nuestras llamadas iniciales de participación y declararon que no habían visitado el jardín antes. Los análisis se realizaron en 363 respuestas válidas utilizando el Modelo de Ecuación Estructural (MEE).

Los hallazgos revelaron varios determinantes clave que influyen en la imagen del jardín botánico y su propuesta de valor futura, particularmente en el apoyo al esfuerzo de cambiar de un mero destino recreativo a un destino turístico basado en la naturaleza que ofrece experiencias educativas.

Este documento ofrece una nueva mirada a las funciones del marketing en redes sociales para aumentar la intención de visitar un destino turístico que se ve considerablemente afectado por la imagen del destino.

This study aims to shed light on Shari’ah supervisory boards (SSBs) and the possibilities of Islamic banks to reduce the tax avoidance. Performance and Shari’ah compliance have been extensively studied; however, tax avoidance remains a challenge.

SSB characteristics, based on resource dependence theory, influence tax avoidance, including SSB size, educational level, expertise, reputation, remuneration and turnover. The samples were obtained from Islamic banks in Indonesia and Malaysia (2010–2020) using the data panel method.

Islamic banks avoid taxes through the effective tax rate and book tax difference. SSBs who have more expertise play a role in investigating the complexity of tax avoidance, and SSB reputation, who is a member of the Islamic bank regulator, understands immorality, resulting in reduced tax avoidance. Moreover, the recruitment system has been effective, as SSBs with more expertise have become more prevalent. Meanwhile, SSB from a Shari’ah background works only in regulated areas, simplifying Shari’ah compliance, in particular, attestation of financial reporting. A heavy workload is created by cross-membership, resulting in the neglect of the immoral value of tax avoidance. The calculation of tax avoidance also includes remuneration and bank assets.

Given the uniqueness of Islamic banks contributing to social welfare, tax regulators need to review the appropriateness of fees that can be treated as taxes. Tax regulators can join hands with Islamic bank regulators on this review.

To the best of the authors’ knowledge, this study is one of the first to examine the characteristics of SSBs and Islamic banks on tax avoidance. Separating Islamic banks by country enriches the analysis.

This study aims to examine how sharia supervisory board (SSB) characteristics are determinants of the maqashid sharia performance (MSP) of Islamic banks (IBs) and how MSP has implications for profitability and for profit-sharing investment account holders (PSIAHs).

MSP is ascertained by semi-structured interviews. The SSB characteristics measured are size, cross-membership, education level, expertise, reputation, rotation and remuneration. Annual reports of Indonesian and Malaysian IBs from 2010 to 2018 are analysed using panel data regression.

In Indonesia, SSB education level attenuates MSP, while other characteristics have only minor influence. However, in Malaysia, SSB size, education and reputation reinforce MSP, while others are ineffective. MSP in both countries is pseudo-Islamic; so their customers ignore religiosity. However, MSP in Malaysia can improve profitability because sharia assurance is more transparent; meanwhile, MSP in Indonesia cannot improve profitability because sharia assurance is less transparent.

In order for MSP to improve in Indonesia, the regulators need to increase SSB size, reduce cross-membership and arrange the format for sharia assurance in SSB reports, while IBs need to increase SSB education and expertise.

MSP is constructed in accordance with legal and social requirements to achieve IBs’ Islamic, economic, social and ethical objectives. Resource dependence theory is used to evaluate SSB, while PSIAH and profitability are investigated to demonstrate the impact of MSP. Finally, comparing SSB capabilities in Indonesia and Malaysia could be beneficial to regulatory and IB policies.

This study aims to examine the relationship between personal values and small and medium enterprise (SME) innovation in Minangkabau, a Muslim ethnic group in Indonesia.

A quantitative approach was used to survey 400 small business owners. Structural models were estimated using WarpPLS.

The study established that SME owners had mixed values. This highlights the context of entrepreneurship because it provides an understanding of the links between personal values and some innovation-related constructs.

The study made a little comparison of personal values in other Muslim societies. It is beneficial as a reference for future studies on comparisons between the Minangkabau and other ethnic Muslim groups.

Minangkabau small enterprise entrepreneurs need reflection on their values and business innovation because integrating these two aspects strengthens business identity.

The entrepreneurs may need to balance personal and socio-cultural values to implement both business innovation and social harmony successfully.

To the best of the authors’ knowledge, this is the first study that takes into account the innovation concept. It examines personal values related to some concepts on innovation. It can partly be explained by the high level of religiosity in the Minangkabau ethnic group.

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.

This study investigates both internal and external stakeholders' views on the objectives and measures of performance of Indonesian Islamic microfinance banks (IMFBs).

This study uses a qualitative approach. In-depth interviews were conducted with a wide range of internal and external stakeholders of IMFBs in Indonesia. The primary stakeholders interviewed comprised the board of directors of IMFBs located in several provinces in Indonesia, including rural and urban areas. The external stakeholders were the regulators/supervisors, represented by the Indonesian Financial Services Authority and Sharīʿah advisors of the National Sharīʿah Board as well as Muslim scholars. The data were analysed using CAQDAS, a computer-assisted tool for qualitative analysis.

The objectives of the IMFBs are seen to represent more than profits or economic well-being. Their objectives also comprise spirituality and daʿwah (Islamic propagation). Daʿwah is conducted through the provision of funding and services that are aligned with Sharīʿah (Islamic law), the dissemination of information about Islamic financing, which is based on Islamic values and principles, and the payment of zakat (Islamic alms) and charitable contributions. The measures of performance are considered to be more holistic than those of conventional banks. Profit and growth are deemed important as the means to achieve social well-being objectives.

Better insights into the objectives and measures of IMFBs could be achieved from interviews with other stakeholder categories, such as customers and the community. This could be the focus of future research.

This study added a new discussion to the limited empirical literature on IMFBs by investigating the views of stakeholders on the objectives and performance of IMFBs in Indonesia.

This paper aims to study the relationship between the ball grid array (BGA) flip-chip underfilling process parameter and its void formation region.

A set of top-down scanning acoustic microscope images of BGA underfill is collected and void labelled. The labelled images are trained with a convolutional neural network model, and the performance is evaluated. The model is tested with new images, and the void area with its region is analysed with its dispensing parameter.

All findings were well-validated with reference to the past experimental results regarding dispensing parameters and their quantitative regional formation. As the BGA is non-uniform, 85% of the test samples have void(s) formed in the emptier region. Furthermore, the highest rating factor, valve dispensing pressure with a Gini index of 0.219 and U-type dispensing pattern set of parameters generally form a lower void percentage within the underfilling, although its consistency is difficult to maintain.

This study enabled manufacturers to forecast the void regional formation from its filling parameters and array pattern. The filling pressure, dispensing pattern and BGA relations could provide qualitative insights to understand the void formation region in a flip-chip, enabling the prompt to formulate countermeasures to optimise voiding in a specific area in the underfill.

The void regional formation in a flip-chip underfilling process can be explained quantitatively with indicative parameters such as valve pressure, dispensing pattern and BGA arrangement.

This paper aims to explore different forms and models of integration between Islamic commercial finance and social finance including the problem that arise as well as the solution of each of the models to promote inclusive economic growth. At the end of the paper, the authors have identified the strategy to execute and validate by the decision-makers.

This approach uses two methods which are Delphi and analytical network process (ANP). The authors conduct literature review and four rounds Delphi to construct the integration model, the problem and solution of each model, as well as the questionnaire of ANP. Moreover, using an ANP method, the authors conducted interviews with decision-makers in the areas of Islamic commercial finance as well as social finance, and analyzed the results to identify key models that would create inclusivity and quality of economic growth. To ensure credibility of the results, the authors selected the respondents based on their experience in the fields, as well as their unique perspectives that will complement the group as a whole.

After conducting the four rounds Delphi, the authors found five types of Islamic social and commercial integration which are the ownership, institutional, operational, bottom line and mandatory integration. Based on the analysis of the ANP result, the authors argue that all integration can help the country in attaining with the support of government in terms of making the integration as a vision as well as to push the education of social finance more to the stakeholders.

This study is among the emerging studies that explore operational aspects of integration of social and commercial finance within the context of inclusive growth strategy.

This chapter shows how to identify the characteristics of borrowers that are part of a credit scoring model. The credit risk scoring model is an important tool for evaluating credit risk associated with customer characteristics that affect defaults. This research was conducted at a financial institution, a subsidiary of a commercial bank in Indonesia, to answer the challenge of determining the feasibility of providing financing quickly and accurately. This model uses a logistic regression method based on customer data with indicators of demographic characteristics, assets, occupations, and financing payments. This study identifies nine variables that meet the goodness of fit criteria, which consist of WOE, IV, and p-value. The nine variables can be used as predictors of default probability: type of work, work experience, net finance value, tenor, car brand, asset price, percentage of down payment (DP), interest, and income. The results of the study form a risk assessment model to identify variables that have a significant effect on the probability of default.