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TIJAB (The International Journal of Applied Business)
Published by Universitas Airlangga
ISSN : -     EISSN : 25990705     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Applied Business (TIJAB) (eISSN: 2599-0705) is a peer-reviewed journal that publishes original articles researching or documenting issues on applied business including, but not limited to, economics and business, taxation, banking, tourism and hospitality. It considers both theoretical and applied manuscripts for publication. However, theoretical articles must show a link to significant business applications. A wide range of research methods including analytical work, historical analysis, case studies, statistical analysis and field research is accepted.
Arjuna Subject : -
Articles 139 Documents
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Unlocking Peak Performance: Navigating Interpersonal Relationships, Work Facilities, and Work Procedures in the Tangerang City District Office Atrisia, Marchela Indah; Kartono; Ahmad Fadhlullah; Sherly Astuti
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.56043

Abstract

Background: Employee performance stands as a pivotal factor in bolstering the organization's vision and mission. However, at the Neglasari sub-district office in Tangerang City, several issues have been identified. These include ineffective communication and interaction among employees, insufficient work facilities and equipment, and the absence of clearly defined standard operating procedures (SOP). Such shortcomings can potentially undermine the consistency and quality of employee performance. Objective: The objective of this research endeavor is to assess the impact of work procedures, work facilities, and interpersonal relationships on employee performance within the Neglasari District office located in Tangerang City. Method: This is a quantitative study employing an associative methodology approach. The employed sampling methodology is probability sampling, specifically utilizing a questionnaire to conduct simple random sampling. Respondents for this survey comprised one hundred employees of the Neglasari subdistrict office. SPSS version 26 is utilized to process the data through multiple regression analysis. Results: Interpersonal relationships and work procedures were found to have a significant impact on employee performance, whereas work facilities did not demonstrate a positive correlation with employee performance. Conclusion: The results of concurrent experiments indicate that the variables of work procedures, work facilities, and interpersonal relationships have a substantial impact on employee performance.   Keywords: Employee Performance; Interpersonal Relationships; Work Facilities; Work Procedures.
Can Virtual Leadership Work in Tanzanian Healthcare? Examining SME and Large Provider Practices Mutalemwa, Darlene; Ntalindanya , Ernest Michael; Issa, Faisal
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.57034

Abstract

Background: The COVID-19 pandemic forced healthcare organisations to adapt rapidly, propelling them into a virtual work environment. Objective: This study delves into the experiences of three hospitals in Dar es Salaam, Tanzania, showcasing how leaders and their teams navigated this shift in diverse settings: two small and one large private hospital. Method: All 30 interviews generated insightful responses, but this small-scale study draws upon the 19 answers that best captured the core themes and findings from the conducted research. Results: Our results show that transitioning teams to the digital space presents challenges different from those of face-to-face teams, requiring leaders and followers to show agility. However, the research also suggests that virtual team members become more productive under the right conditions. Conclusion: Highlighting a gap in the literature, this study offers critical insights that deliver a glimpse of virtual work in Tanzanian hospitals from two small and one large public hospital. Keywords: COVID-19; Virtual work; Tanzanian SME Healthcare leadership; Tanzanian Large firm Healthcare Leadership; Team dynamics.
Spiritual Marketing in Light of Paternal Leadership: An Applied Study in the General Company for Food Products Alkhazraje, Mohammed Edan
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.57221

Abstract

Background: Presenting literary contributions to parental leadership and spiritual marketing and focusing on the advantages and benefits that can be benefited from on the practical side Objective: This research aims to study and analyze the relationship between paternal leadership and spiritual marketing. The problem of the research was expressed in questions: Was the General Company for Food Products able to employ paternal leadership in achieving spiritual marketing? What is the nature of the relationship between paternal leadership and spiritual marketing? Method: The General Company for Food Products was chosen as a research community, and a random sample of directors and officials in the company was chosen as a sample for the research. A five-point questionnaire was used to collect data. The number of respondents reached (48). To analyze the data, the descriptive analytical approach was adopted using SmartPLS Results: There is an impact relationship and connection between paternal leadership and spiritual marketing, as the paternal leadership approach contributes greatly to localizing the main relationship with subordinates, encourages them to work, and motivates them to make efforts, and this is consistent with the philosophy of spiritual marketing Conclusion: Directing the efforts of the company’s senior leadership to define and promote a clear spiritual vision for the company that focuses on morals, values, and lofty principles and relying on the paternal leadership approach in achieving them by encouraging subordinates to carry out business and marketing activities in accordance with standards, ethics, and integrity to achieve the goals of spiritual marketing Keywords: paternal leadership; spiritual marketing; autocratic leadership; ethical leadership; good leadership
A Bibliometric Analysis of Tax Avoidance Research in Indonesia Maulana, Ilham; Jufri, Achmad
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.58186

Abstract

Background: Tax avoidance in Indonesia significantly impacts state revenues and public trust in the tax system. Despite various tax reforms to improve efficiency, administrative complexity and low compliance persist. Bibliometric analysis is crucial for evaluating research development and trends, offering insights into influential studies, authors, and gaps in tax avoidance research. Objective: This study aims to provide a comprehensive overview of tax avoidance research in Indonesia through bibliometric analysis, identifying research trends, influential authors, and gaps in the existing literature. Method: The study employs bibliometric analysis to collect and analyze data on tax avoidance in Indonesia from scientific publications. It includes citation analysis, network analysis, and data visualization using tools like Bibliometrix and VOSviewer to uncover research patterns and trends. Results: The analysis reveals significant growth in tax avoidance research in Indonesia. It identifies various factors influencing tax avoidance behaviour, methods used by taxpayers, and the impact on the economy and tax system. The study highlights the most productive authors and institutions, frequently discussed topics, and collaboration networks among researchers. Conclusion: The bibliometric analysis offers a detailed and contextual understanding of tax avoidance research in Indonesia. It highlights strengths and weaknesses in the literature and provides recommendations for future research, focusing on issues relevant to the Indonesian context. This study aims to support policymakers, academics, and practitioners in developing strategies to combat tax avoidance and enhance tax compliance. Keywords: Bibliometric; Bibliometrics; VOSviewer; Tax Avoidance.
The Influence of Dynamic Pricing in Enhancing Room Occupancy and Room Revenue in Bintan Island Resort Hidayati, Sadila; Hadi Nata, Jiwangga; Reindrawati, Dian Yulie; Nurul Huda, Mohammad
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.58812

Abstract

Background: Dynamic demand-based pricing has increasingly been adopted by capacity-constrained businesses such as hotels. This strategy is deemed highly profitable for both service providers and guests. Resorts on Bintan Island have implemented dynamic pricing by analyzing specific dates and times when occupancy is expected to peak. Objective: This research aims to analyze the impact of dynamic pricing on hotel reservations and revenue, focusing on its effect on increasing room occupancy and revenue. Method: The study utilizes descriptive quantitative research methods, relying on primary data from the Daily on the Book (OTB) Report, Dynamic Cover Monthly Report, and Three Month Forecast Report, all sourced from the hotel Property Management System (PMS) called Opera. Results: The findings indicate that dynamic pricing significantly increases hotel room occupancy and revenue. Conclusion: Hotel management must choice between prioritizing occupancy or room revenue. The room nights and occupancy budget might not be reached if management prioritizes increasing room revenue and vice versa. Keywords: dynamic pricing, occupancy, revenue, Average Daily Rates (ADR), reservation
Incidence of Corporate Income Tax (CIT) Exemption Agossadou, Stanislas
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.59369

Abstract

Background: Tax incentives are widely used among developed and developing economies to promote and attract economic activity in their jurisdictions and can be introduced for a range of reasons (OECD, 2022). However, "those who pay tax do not necessarily bear the cost” (Martin & Mayneris, 2022). Similarly, the government that grants a tax exemption does not necessarily bear the cost of this tax exemption. Based on this point, the main question of this research is: what is the incidence of corporate income tax (CIT) exemption?Objective: This paper focuses on tax incidence, looking for the "real" loser or winner of corporate income tax (CIT) exemption.Method: The paper applies both tabular or graphical methods of analysis and fixed-effects panel models. An initial sample of two hypothetical identical firms is used. A second sample of 20 indebted firms with taxable earnings in France is used for the period from 2017 to 2021. The hypothesis of non-gratuity of cost and revenue is used.Results: We find that, in reality, corporate income tax (CIT) exemption results in the firm subject to CIT being the "real" loser and the firm exempt from CIT being the "real" winner; the tax incidence cancels out at government level.Conclusion: Any tax incentive on investment, financing or company profits is simply a diversion of profits from the company not eligible for the tax incentive to the company eligible for the tax incentive, the two companies being identical and belonging to the same class of financial and operating risk.
Qualitative Inquiry in Nature-Based Tourism: A Case of Business Crisis Recovery at PT Satwa Sumatera Ecolodges Mariskova, Devina; Anggoro, Yudo
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I1.2025.59469

Abstract

Background: Until 2019, the tourism sector consistently contributed to Indonesia's GDP, establishing itself as a key economic driver. However, the COVID-19 pandemic severely impacted the tourism industry, causing a sharp decline in GDP contribution and resulting in millions of job losses. PT Satwa Sumatera Ecolodges (Satwa) exemplifies the struggles of the nature-based tourism sector during this period. Founded in 2007, Satwa, located adjacent to Way Kambas National Park (WKNP) in Lampung Timur, offers eco-lodging and tours of the park's natural and wildlife attractions. The prolonged closure of WKNP triggered a financial crisis for Satwa, leading to significant business challenges. Objective: This case study aims to examine Satwa's resilience to external challenges. The research delves into how Satwa, a tourism business, has managed to navigate and withstand the adverse effects brought about by external factors. This study hopes to contribute to the works on tourism resilience and offers insights for similar businesses facing external disruptions. Method: Employing qualitative case study approach, semi-structure interviews and focus group discussions were conducted to gather primary data. The primary data collected from interviews and focus group discussions were thematically analyzed and coded for qualitative interpretation. Cross-method triangulation was applied to confirm interview and FGD outcomes using site visits, observations, internal documentations, and literatures. Results: The findings highlight the company’s commitment to exclusively hiring local staff was found to be crucial for its survival. Conclusion: The tourism industry is notably prone to shifts in external conditions, with the COVID-19 pandemic creating a major crisis for businesses within this sector. Nature-based tourism is especially impacted due to its reliance on natural attractions. However, such crises can also encourage businesses to develop resilience and innovation. In particular, this example shows that supporting local communities can provide a solid basis for overcoming external challenges, demonstrating how community empowerment can promote resilience as the basis for innovation. Keywords: Ecotourism, Ecolodge, Nature-based Tourism, Resilience, Crisis Mitigation
Front Matter Vol. 9 No. 1, 2025 Front Matter
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Front Matter Vol. 9 No. 1, 2025
Back Matter Vol. 9 No. 1, 2025 Back Matter
TIJAB (The International Journal of Applied Business) Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Back Matter Vol. 9 No. 1, 2025
Sharia Pay Later Innovation in the Eyes of Generation Z: Does Brand Awareness Mediate the Effect of Sharia Religiosity and Financial Literacy on Trust? Mawardi, Fahmi Dwi; Oktavendi, Tri Wahyu; Zakaria, Azfahanee
TIJAB (The International Journal of Applied Business) Vol. 9 No. 2 (2025): NOVEMBER 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v9.I2.2025.48592

Abstract

Background: Sharia Pay Later innovation is a special attraction in the development of the Sharia Fintech world. Generation Z, with unique characteristics and becoming the majority of the population in the future, will certainly respond differently to the Sharia Pay Later Innovation. Objective: This study aims to prove the Z Generation trust model on sharia pay later innovation associated with religiosity, sharia financial literacy, and the mediation role of brand awareness. Method: This study was designed using a quantitative-explanatory approach. A Structural Equation Model (SEM) analysis was used to test the model defined in this study. Results: In the research results, when researchers provide mediating factors using brand awareness, they have not found significant results on the influence of religiosity and trust. This is caused by Generation Z's religiosity factor, which is still not strong enough to influence individual trust. When using the Islamic financial literacy factor on Generation Z Trust through Brand Awareness, it is proven to be able to influence positively and significantly. Conclusion: Generation Z's religiosity cannot build trust in Sharia Pay Later Innovations. Generation Z tends to see the Brand from the Sharia Pay Later to be able to trust their new product. In essence, individual Islamic financial literacy increases brand awareness and creates a sense of trust or not to using the Sharia Pay Later Innovation by Generation Z. Keywords: Generation Z; Trust; Innovation; Sharia Pay Later; Islamic Financial Technology

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