Whistleblowing in government institutions is a controversial topic regarding its impact on employees, companies and society. Although whistleblowers face a dilemma, the majority of fraud disclosures originate from employees or internal parties. The impact of professionalism, ethical sensitivity, and personal cost on whistleblowing intention is investigated in this study. The purposive sampling method was used to choose 54 tax employees from KPP Pratama Bukittinggi in West Sumatra as respondents. The result found professionalism and personal cost had an effect on whistleblowing intention, while ethical sensitivity had no effect. These findings can be used by the government and policymakers to improve professionalism in their work and boost whistleblower protection.

Many studies have been documented that tourism economic impact is a determinant of community support toward tourism development. However, there is a lack of study investigating tourism economic impact on village-based tourism. This study investigates the relative important index of the item offered by previous literature. Besides, this study also examines different means from different respondents: gender, education, and age. Forty-seven respondents have participated in this study. The validity and reliability test is run before the items are ranked using the relative important index (RII). Mann-Whitney U test has applied any difference of means value between woman and man. Moreover, the Kruskal-Wallis test is employed to determine any difference of means value among different levels of respondent education. The result shows that all items are valid and reliable. This study concludes that the first rank is variable 1 (village-based tourism increased job opportunities for village communities) with a relative important index of 0.898. Besides, six items have no mean value difference between man and woman, except for variable 5 (village-based tourism given economic benefit to village people). Its asym significance of Mann-Whitney U asym significance is lesser than 0.05. Further, respondent education and age category also have no difference in mean value using the Kruskal Wallis test. This study implies that the tourism economics impact for village-based tourism can be used for further studies.     

Introduction. Tourist satisfaction and revisit intention have been used to measure tourism performance by the government agency. These two variables were investigated by previous studies but failed to focus on village-based tourism destinations, which are popular in Indonesia. Therefore, this study investigates the effect of cognitive destination image on tourist satisfaction and revisit intention. Material and methods. It also determines the role of tourist satisfaction as a mediating variable between cognitive destination image and revisit intention using 124 respondents. Cognitive destination image is divided into attractive condition, essential condition, appealing activity, and natural environment. Furthermore, this study employs the structural equation model (SEM) using smart-pls to analyze data. Results. The result shows that attractive and essential conditions are related to tourist satisfaction, while appealing activity and essential conditions influence the intention to revisit. Conclusions. Tourist satisfaction associates with the intention to revisit and attractive conditions. However, the function of the tourism satisfaction as a mediating variable between destination image and intention to revisit is partially revealed.

The governance principle is an important aspect of good governance, and its implementation is believed to have a good impact on governance outcomes, such as corruption reduction and performance improvement. The governance principle has been developed for several types of organisations. However, previous studies did not focus on the rural local administration’s governance. This study aims to develop a good governance principle for the rural local administration. There are four objectives of this study: first, to identify governance principles and their indicators in the literature; second, to create a governance principle using exploratory factor analysis; third, to model the governance principle using the structural equation model (SEM); and finally, to analyse any different perceptions about the governance principles for the rural local administration using univariate analysis. The result showed that 33 indicators of governance principles were identified through the literature. Using 238 usable questionnaires and exploratory factor analysis, we found 6 governance principles: fairness and capability, inclusivity, legitimacy and direction, participation, performance and information, and transparency and accountability. Using the second-order SEM in SmartPLS, we developed a governance principle model for the rural local administration. A few indicators of governance principles found were deleted through measurement model validation. In addition, the univariate analysis concluded that perceptions did not differ by the sex, education level, and occupation type of respondents. In other words, they agreed with the governance principle for the rural local administration. This study has practical and theoretical implications, which are discussed in detail in this article.

Purpose of study: This study aims to present empirical evidence about the analysis of e-entrepreneurship and e-commerce of digital economic development in West Sumatra in supporting national economic growth. Methodology: the hypothesis used in the statistical method of this study is to test the classical assumption and multiple regression tests and descriptive statistical analysis. Result: The results indicate that an increase in the number of E-entrepreneurship in Indonesia, especially in West Sumatra, provides a significant overall effect on national economic growth, the statistical result is 0.002% but the development of business people and the digital market developments haven't been significant because it is greater than alpha 5%. Application: In the digital era there are still many challenges faced, especially related to the absorption of skilled labor and can be supported e-entrepreneurship. Therefore, it is necessary to analyze the strength of e-entrepreneurship in the digital economy to increase income and encourage national economic growth. Novelty/Originality of this study: This research has never been studied before in West Sumatra and raises a developing theme of the technological advancements of the industrial revolution and the digital era that can enhance the economic growth of a region.