Research of Economics and Business

Hybrid Intelligence: A Three-Layer Model for Business Operations in the AI Era

Nguyễn Văn Nhân — 2026-07-20

The rapid advancement of Artificial Intelligence (AI) and Generative AI is accelerating the emergence of Hybrid Intelligence in business operations. While prior studies mainly emphasize technological development, operational efficiency, and digital transformation, the mechanisms of human–AI collaboration and conceptual models explaining Hybrid Intelligence remain underexplored, particularly in the Vietnamese context. This study aims to synthesize the theoretical foundations of Hybrid Intelligence and propose a Three-Layer Hybrid Intelligence Model for business organizations. An integrative literature review following Torraco (2016) and the PRISMA framework of Moher et al. (2009) was employed. Literature was collected from Scopus, Web of Science, Dimensions, Google Scholar, and PubMed, covering 2016 to April 2026. The findings show that Hybrid Intelligence emerges through the integration of AI’s data-processing capabilities with human critical thinking, strategic judgment, ethics, and empathy. The proposed model comprises three interconnected layers: (1) AI capability, (2) human strategic capability, and (3) the collaborative human–AI mechanism that generates Hybrid Intelligence. The study also highlights leadership transformation toward orchestrating human–AI collaboration while addressing risks such as AI hallucination, algorithmic bias, skill erosion, and overreliance on AI. The model provides a conceptual foundation for future empirical research and sustainable AI-enabled business management.

Rethinking Value Added Tax in the Digital Economy: Systematic Literature Review of Design, Evaluation, and Administrative Process for Digital Supply Transaction

Elsie Sylviana Kasim — 2026-09-08

In the digital economy, this systematic literature review examines the design, evaluation, and administration of VAT policies. Following PRISMA and the SPIDER model, we searched Scopus using targeted keywords, identifying 114 records. After applying predefined inclusion criteria and open-access filters, 106 records were excluded, leaving eight high-quality articles. The articles were independently assessed for risk of bias using the JBI Critical Appraisal Tool, then subjected to standardized data extraction and thematic synthesis. The Literature has evolved from primarily legal discussions toward a broader, integrated perspective. Five policy approaches emerge: extending tax jurisdiction; facilitating collection through OSS/IOSS; appointing digital platforms as tax collectors; digitizing tax administration; and strengthening international cooperation. VAT outcomes depend not only on policy design, but also on administrative capacity, digital infrastructure, and consumer behavior. These measures can increase revenue and transparency, yet challenges remain, including legal uncertainty, fraud risks, limited data, and weak international coordination. Research also remains concentrated in developed countries. This study proposes conceptualizing VAT as a digital ecosystem involving multiple actors, offering policymakers a framework for developing more effective, adaptive, and inclusive tax regimes across increasingly borderless, rapidly evolving, and diverse digital markets worldwide today.

Overtourism, Carrying Capacity, and Destination Competitiveness in Indonesia: A Systematic Literature Review

Dwis'nu Arfa Sita — 2026-09-29

Overtourism and environmental degradation threaten the long-term competitiveness of tourism destinations, including Indonesia. This study examines the relationship between overtourism, environmental carrying capacity, and destination competitiveness through a systematic literature review informed by the sustainability principles of the United Nations World Tourism Organization (UNWTO). The review followed a four-stage identification, screening, eligibility, and inclusion protocol using Scopus records exported on 16 May 2026. From 50 records identified, 24 studies were retained for the systematic review. Of these, 14 studies provided empirical findings that were sufficiently comparable for quantitative evidence synthesis, while the remaining studies were used for conceptual development, contextual interpretation, and theoretical framing. The analysis combined evidence grading, exact binomial vote counting, and triangulation with official Indonesian tourism statistics. The findings indicate a consistent pattern: volume-driven tourism growth without adequate capacity management is associated with adverse environmental, social, or destination-performance outcomes. Indonesian evidence also points to increasing tourism pressure and continuing challenges in environmental levy compliance. The study contributes an Indonesia-specific synthesis and proposes capacity-based governance, strengthened monitoring systems, and yield-oriented tourism management. It also identifies priorities for future field validation of carrying capacity, institutional capacity, and destination competitiveness.

Work Motivation as a Mediator of Distributed Leadership, Competence, and Job Satisfaction on Employee Productivity

Nurul Izza Liranti — 2026-09-30

Employee productivity remains a key organizational challenge in manufacturing companies, particularly when leadership practices, employee competence, and job satisfaction do not consistently translate into productive work outcomes. This study examines the effects of distributed leadership, competence, and job satisfaction on employee productivity through work motivation at PT Kondobo Textindo. The study addresses the research gap by integrating these organizational and employee-related factors within a single framework, positioning work motivation as an intervening mechanism. A quantitative approach was employed using questionnaire data from 112 employees. Data were analyzed using Structural Equation Modeling (SEM) with SPSS and LISREL. The results show that distributed leadership does not significantly affect employee productivity but positively and significantly affects work motivation. Competence and job satisfaction positively and significantly affect both employee productivity and work motivation, while work motivation positively and significantly affects employee productivity. The findings indicate that work motivation provides an important mechanism through which leadership practices, competence, and job satisfaction contribute to productivity. The study contributes to human resource management literature by integrating these variables into a unified productivity framework and provides managerial implications for strengthening collaborative leadership, developing employee competence, improving job satisfaction, and fostering work motivation to support productivity improvement.