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This paper aims to explore the influence of digital halal literacy and halal destination attributes on revisiting intention through satisfaction and trust as mediating variables.

The study collected data from 308 domestic tourists in Indonesia who visited urban tourist destinations using a Likert-scale questionnaire, conducted between June and July 2023, and analysed using PLS-SEM for comprehensive data collection.

Digital halal literacy and halal destination attributes significantly impact tourist satisfaction and trust, potentially leading to the desire to revisit previously visited destinations. The higher the digital halal literacy and halal destination attributes, the higher the satisfaction and trust of tourists towards these destinations, potentially resulting in their intention to revisit.

This study focused on the Greater Bandung area in western Indonesia, a popular tourist destination. Future studies should explore the eastern region and its surroundings, as they do not differentiate between nature-based and man-made tourism.

The absence of information on halal tourism destinations hinders travellers' understanding and decision-making, particularly considering the preference for symbols as a means of communication, a crucial factor that destination managers must consider.

Visual elements, such as symbols and signage, significantly influence tourist behaviour and experiences, leading to the decision to revisit the destination.

The integration of digital halal literacy and halal destination attributes offers a comprehensive understanding of halal tourism, particularly in terms of revisit intentions.

This study aims to analyze the causes and implications of legal uncertainty in the issuance of conventional municipal bonds in Indonesia and to draw lessons from Vietnam’s approach in providing better legal certainty.

This study adopts a normative legal method with a legislative approach and applies a comparative approach. Data sources involve primary and secondary legal materials from both Indonesia and Vietnam.

The legal uncertainty is caused by a lack of coherence and consistency in legislation. Based on Vietnam’s experience, Indonesia can gain valuable insights related to providing strong legal certainty for parties involved in issuing or investing through conventional municipal bonds.

This study focuses on the comparative legal analysis of conventional municipal bonds in Indonesia with Vietnam.

This research provides recommendations for the refinement of legislation regarding conventional municipal bonds to the government.

This study is related to legal certainty as a strategy to attract investment through municipal bonds and to ensure the municipal bond issuance process is transparent and efficient.

This study provides a comparative perspective on the issuance of municipal bonds in Indonesia, with a special focus on Vietnam, emphasizing the urgency of harmonization in legal regulation and the sustainability of legal certainty.

The purpose of this chapter is to give an interpretation to the limits of Indonesia’s forestry policy through the sustainable development approach analyzing the crossroads between economic development and environmental sustainability. There is an expansion and intensification of industrial plantations such as palm oil, as part of the economic development strategy, which must coexist with ongoing efforts of conservation of forest resources in the pursuit of environmental sustainability, including policies such as the Forest Moratorium.

The study explores the influence of the economic development of the palm oil industry in the environmental sustainability of the Forest Moratorium during the period 2011–2014. A case study on the Forest Moratorium is presented analyzing the operativeness of sustainable development principles in the discourse and concrete actions of this specific policy.

The study evidences that there is a basic problem in Indonesia’s forestry policy and the sustainable development approach, not only because of its inherent contradictions, but also due to the flaws in its interpretation and implementation. It is necessary to rethink the sustainable development, its scopes and limitations, taking into consideration its hybridity, dynamism, and constant transformation. It is also necessary to consider the feasibility of a paradigm shift or a search for sustainable solutions based on other parameters. One way of doing it should include a more participatory approach with a joint work by the government, local communities, nongovernmental organizations, the private sector, and academia.

First, as this is a case study the findings are not generalizable; and second, the social dimension of sustainable development is not incorporated in its entirety, as this study focuses mainly on the economic and environmental dimensions.

The findings contribute to the discussion in the theoretical and public policy fields, on the crossroads between economic development and environmental sustainability in the international agenda for sustainable development.

The study allows capturing the discussion in a concrete case and learning from the experience of Indonesia, its institutional failures, and the causes of its environmental problems.

Placing expansion of oil palm plantations in Indonesia in the context of the global land grab, this paper analyzes the contemporary extent and early historical periods of plantation expansion via the theory of accumulation by dispossession (ABD).

After reviewing the empirical debate about the land grab, this paper examines the importance of ABD to understand the land grabs in general and for oil palm plantations in Indonesia in particular. Rather than a new phenomenon of the last four decades of neoliberalism, ABD has a history of several centuries.

Accumulation by dispossession (ABD) is a powerful and appropriate lens by which to understand the land conversion and social displacement occurring in Indonesia. Building on historical understanding of ABD, this paper applies the theory to the Indonesian oil palm case, making the case that the multiple and uncertain sequences of engagement with oil palm expansion are reflective of a broader struggle against dispossession.

ABD is not just a global financial process of corporate-led neoliberalization but also shaped importantly by domestic state and local elites. These elites have shaped ABD differently in colonial, authoritarian, and neoliberal periods.

West Papua is a non-self-governing territory without much prominence in international debates. While offering an overview of the province’s political, social and environmental troubles, this chapter chiefly focuses on concrete issues in the field of education (such as its literacy and early school drop-out rates, inequality in opportunities and access to education, poor infrastructure or the low quality of teaching) through analysis of the educational resources that Indonesia, as administrator of the region, offers to West Papuans. In general, the control that Indonesia exerts over West Papua could be said to rely on the use of violence, repression, expropriation, depopulation, and even indiscriminate killings. Therefore, the chapter also encourages debate on the geopolitical status of West Papua by placing it within the framework of postcolonial studies and suggesting that the notions of necropolitics and necroeducation should be taken as a complementary perspective from which to approach its situation in the study of comparative and international education.

This chapter explores theory and local context of socially constructed pandemic fears during COVID-19; how material and non-material fear objects are construed, interpreted and understood by communities, and how fears disrupt social norms and influence pandemic behavioural responses. We aimed to understand the lived experiences of pandemic-induced fears in socioculturally diverse communities in eastern Indonesia in the context of onto-epistemological disjunctures between biomedically derived public health interventions, local world views and causal-remedial explanations for the crisis. Ethnographic research conducted among several communities in East Nusa Tenggara province in Indonesia provided the data and analyses presented in this chapter, delineating the extent to which fear played a decisive role in both internal, felt experience and social relations. Results illustrate how fear emotions are constructed and acted upon during times of crisis, arising from misinformation, rumour, socioreligious influence, long-standing tradition and community understandings of modernity, power and biomedicine. The chapter outlines several sociological theories on fear and emotion and interrogates a post-pandemic future.

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

This chapter develops a new reference for local government accountability in socioenvironmental issues based on the views of leading socioenvironmental nongovernmental Organisations (NGOs) in Indonesia. This study introduces an alternative view related to the government accountability model by focussing more on the socioenvironmental issues, which tend to be marginalised due to the dominance of [neo]liberal economic development and New Public Management paradigm in the praxis of government. A Fairclough's critical discourse analysis method has been applied to annual reports from three main socioenvironmental NGOs in Indonesia ranging from 2015 to 2018. This study found that there are three important notes for the local government's regulation, practice and accountability's activities to be in a line with the sustainable paradigm and the views of these NGOs. First and the foremost, the government's policy should give attention to public needs and ecological standards. Secondly, the rights and obligations related to the environmental issues should be transparent and accountable. Lastly, the government should release the accountability reports in full disclosure document and make the reports publicly available for various stakeholders. In particular, the accountability reports play a role as a tool for people to monitor the government's activities in socioenvironmental issues. This research implies an alternative view in the context of socioenvironmental accounting literature enrichment. It also provides valuable input to other governments, especially in developing countries and countries with economic growth that are highly reliant on the natural resources sector, in order to manage and account for their natural wealth in a more responsible and sustainable manner. Likewise, this research offers an alternative discourse of socioenvironmental accountability from the view of socioenvironmental NGOs in Indonesia.

The COVID-19 pandemic is a disaster that triggered serious economic downturn, social unrest, and many human security threats in all countries across the world, including Indonesia. The Indonesian government has imposed many regulations, from soft to hard measures. However, the number of COVID-19 victims and death rate is high. Moreover, many people do not comply with government regulations. Therefore, the government collaborates with religious institutions, including Islamic institutions, to convince people about the danger of COVID-19 and the necessity of complying with government regulations. Using the lens of human security, this chapter aims to examine the role of Islamic institutions in handling the COVID-19 pandemic in Indonesia. It is found that the roles of Islamic institutions are essential to protect and empower the people. Its roles can be categorised as (1) socialisation and education, (2) donation, (3) regulations, and (4) community assistance. Learning from Indonesia’s experience, we conclude that promoting human security, including during the COVID-19 pandemic, needs a comprehensive collaboration between the government, civil societies, and the people.

This chapter investigates a shock transmission path between a home country (a country where globalized banks’ headquarters are located) and a host country (Indonesia as the emerging market) through the lending channel of global banks’ local branches (i.e., the internal transfer channel). Using novel data of monthly individual foreign bank’s balance sheet in Indonesia, the author finds the evidence that shocks to a parent bank and a home economy are transmitted to a host economy through the foreign banks’ internal capital market. With the Indonesia banks’ capital injections and their difficulty in financing dollar funds without risk premiums since the 1998s crisis, the foreign banks’ dollar lending in Indonesia is a good showcase of internal capital markets. A change in a home stock market index and industrial production appears to have a negative effect on growth rates in foreign currency loans of foreign banks in the host market. On the other hand, high growth rates in the parent bank’s stock price in the home market lead to an increase in foreign banks’ US dollar lending in the host country. This effect does not appear in local currency lending because limited hedging instruments against foreign exchange risk results in immobility of bank capital in the local currency.