Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
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This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting Fundamental and Applied Management Journal
Andi Aris Mattunruang
Universitas Patompo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Artificial Intelligence as a Mediator between PESTEL Factors and Smart and Sustainable Tourism Development Suharto; Rachmawaty; Agusalim Patola DM; Andi Aris Mattunruang
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.627

Abstract

This study develops and tests an integrated model explaining how external environmental conditions are converted into smart and sustainable tourism outcomes through Artificial Intelligence (AI) adoption in South Sulawesi, Indonesia. Using the PESTEL framework, the study examines political, economic, social, technological, environmental, and legal conditions as macro-environmental forces that shape AI adoption in destination management. Unlike studies that treat PESTEL factors mainly as contextual descriptors or assume their direct influence on tourism performance, this research positions AI as a socio-technical translation mechanism that turns external readiness and pressure into operational destination capabilities. A mixed-methods approach was applied by combining Structural Equation Modeling with qualitative insights from interviews and focus group discussions involving 200 stakeholders from government, industry, academia, business associations, and local tourism communities across Bira Beach, Bantimurung, Takabonerate, and Toraja. The results show that PESTEL factors significantly influence AI adoption, while their direct effect on smart and sustainable tourism is not significant. AI adoption has a significant positive effect on smart and sustainable tourism and mediates the relationship between PESTEL factors and tourism outcomes. These findings suggest that favorable external conditions are necessary but insufficient; sustainable destination transformation requires AI-enabled capabilities for data-driven decisions, visitor-flow management, service personalization, environmental monitoring, and community-inclusive digital participation. The South Sulawesi setting contributes additional theoretical insight because it represents an emerging destination region with strong cultural and ecological assets but uneven infrastructure, digital literacy, and institutional readiness. The study contributes to tourism and technology literature by extending PESTEL from a diagnostic framework into an antecedent of AI-enabled destination capability and by explaining AI as a mediator linking macro-environmental forces with smart, inclusive, and sustainable tourism development.
Governance Mechanisms, Sustainability Reporting, and Investor Confidence: The Mediating Role of Information Risk Andi Aris Mattunruang; Rahmawati Rahmawati; Inayah Abdillah Rabbani; Nurul Afiqah Annas
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.897

Abstract

Purpose – This study examines the role of corporate governance mechanisms in reducing information risk and enhancing investor confidence through sustainability reporting. The topic is important as increasing ESG disclosure requirements and market expectations have intensified the need for transparent and credible corporate reporting to mitigate information asymmetry in emerging markets. Design/methodology/approach – Research employs a quantitative approach using panel data from 35 firms listed in the Indeks SRI-KEHATI over the period 2018–2024, resulting in 245 observations. Panel data regression is used to analyze the effect of governance mechanisms on information risk, while Structural Equation Modeling (SEM-PLS) is applied to examine direct and mediating relationships among variables. Finding/Results – The results indicate that governance mechanisms significantly reduce information risk, particularly through independent commissioners, board size, and institutional ownership. Furthermore, information risk plays a significant mediating role in strengthening investor confidence, as lower information asymmetry leads to higher market trust. Originality/Value – This study provides empirical evidence on the mediating role of information risk in the relationship between governance mechanisms and investor confidence within the context of sustainability reporting. The findings highlight that effective governance and transparent ESG disclosure are not only regulatory requirements but also strategic tools to enhance market credibility and investor trust in emerging markets.
Technological Innovation Improves SMEs Performance Through Knowledge Management Practices Rahmawati Rahmawati; Andi Aris Mattunruang; Yonas Ferdinand Riwu
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.898

Abstract

Purpose – This study examines how technological innovation influences the performance of SMEs in South Sulawesi through the role of knowledge management. The topic is important as many SMEs are transitioning from traditional business practices to digital platforms, particularly e-commerce, supported by increasing government initiatives. Understanding this transformation provides insights into improving competitiveness and sustainability in emerging markets. Design/methodology/approach – This research employs a quantitative approach using survey data collected from SMEs in South Sulawesi. The study integrates the technology acceptance model to analyze the relationship between innovation, trust, and interest in e-commerce adoption. Data were analyzed using least squares regression to measure the effect of technological innovation on SME performance, with knowledge management as a supporting construct. Finding/Results – The results indicate that SMEs adopting technological innovation demonstrate significantly better performance compared to those that rely on traditional methods. Innovation, supported by effective knowledge management practices, enhances productivity and competitiveness. Originality/Value – This study highlights the strategic role of integrating technological innovation and knowledge management in improving SME performance, offering practical implications for policymakers and business actors in accelerating digital transformation.
Co-Authors Agusalim Patola DM Inayah Abdillah Rabbani Nurul Afiqah Annas Rachmawaty Rahmawati Rahmawati Suharto Yonas Ferdinand Riwu