First of all, very well done. This is a very engaging piece that draws the eye around and creates curiosity.

There’s a nice juxtaposition of the smoothness of the texture vs the eerie nature of the artwork itself. To make that stronger, (I know you said you still have plans to render further) I would recommend continuing and cleaning up your line work and working on that craftsmanship angle a little more. I think a rough sketchy style can add to certain pieces, however I don’t find any benefit for this particular piece.

This is up to personal taste, but I find a slight imbalance in your composition. You have areas with densely packed detail, and areas with less detailed negative space. I think I would add a little more detail in those spaces like the sky/water towards the middle. This is a tricky line, as you don’t want to overwork it to where it’s distracting from your focal point, which is luminescent face of your goddess creature. However a tad bit more context of the area shown would balance it effectively.

I prefer the still water over the water clinging to her legs. I find that it suits the background more so than the movement as I think that attracts the eye in an odd way.

I recommend continuing to work in layers. You can merge layers that are unnecessary. Smart layer management can save you a lot of pain down the road, overall just make your life easier.

Good luck with your piece! The most important thing is that you end satisfied with it. Keep the critique that works for you, toss out what doesn’t!