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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 151 Documents
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Earnings Quality and Financial Performance in State-Owned and Private Firms: A Comparative Analysis Indra Lukmana Putra; Mochammmad Junus; Nurefa Maulana
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.60772

Abstract

Background: The financial performance and earnings quality of pharmaceutical companies in Indonesia have become increasingly important given the sector’s expanding role in supporting national healthcare systems. Objective: This study aims to compare the earnings quality of state-owned and privately owned pharmaceutical companies listed on the Indonesian Stock Exchange (BEI) from 2019 to 2023, focusing on liquidity, profitability, solvency, and efficiency ratios. Method: Using secondary financial data, the study analyzes two state-owned and two privately owned pharmaceutical firms. Earnings quality is assessed through discretionary accruals and earnings persistence, while financial performance is evaluated using net profit margin, current ratio, debt-to-equity ratio, and total asset turnover. Descriptive statistical analysis is employed to compare performance across the two ownership groups. Results: The findings indicate that privately owned pharmaceutical companies outperform state-owned enterprises in key financial performance indicators, including net profit margin, current ratio, debt-to-equity ratio, and total asset turnover. In addition, privately owned firms demonstrate relatively stronger earnings quality, suggesting more stable and reliable financial reporting practices. Conclusion: The results highlight notable differences in financial performance and earnings quality between ownership structures in Indonesia’s pharmaceutical sector. These findings provide insights for policymakers, investors, and corporate managers seeking to improve financial transparency and operational efficiency within state-owned enterprises. Such improvements can contribute positively to the growth and development of Indonesia's pharmaceutical sector. Keywords: Financial Performances, Pharmaceutical Companies, Earnings quality
Strategy to Increase Customer Loyalty Through A Multisensory Approach at A Five-Star Hotel in Surabaya Daruni, Trinindya Eksact; Nata, Jiwangga Hadi; Reindrawati, Dian Yulie; Huda, Mohammad Nurul; Suriani, Nur Emma
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.70812

Abstract

Background: The hospitality industry is highly competitive and continuously seeks strategies to attract and retain customers. Multisensory marketing, which engages all five senses, has emerged as an effective way to enrich the guest experience and to foster loyalty. Objective: This study examines how multisensory strategies influence customer loyalty at a five-star hotel in Surabaya, focusing on key loyalty metrics, including repeat visits, willingness to recommend, and emotional attachment. Method: A qualitative approach was employed through in-depth interviews with hotel staff and real guest participants. Data were coded using a structured thematic framework, with illustrative raw excerpts included to ensure transparency. Ethical approval was obtained, and informed consent was secured from all participants. Results: The findings reveal that the hotel's multisensory applications—including visual ambiance, signature scents, curated soundscapes, and diverse culinary experiences—enhance customer satisfaction and contribute to loyalty patterns. Visualized results as presented in the thematic tables and charts, highlight the key links between sensory engagement and loyalty behaviors. Conclusion: Multisensory strategies effectively create memorable, emotionally engaging guest experiences, strengthening loyalty by increasing satisfaction, repeat patronage, and advocacy. These findings underscore the value of integrating multisensory marketing as a sustainable competitive advantage in luxury hospitality. Keywords: Customer Loyalty; Multisensory Marketing; Hospitality Strategy; Guest Experience; Sensory Branding; Emotional Engagement.
Assessing the Efficacy of the Taxation System in Tanzania: Perspectives of Small and Medium Enterprises (SMEs) Mshata, Shafii; Isaga, Nsubili
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.71798

Abstract

Background: Small and Medium Enterprises (SMEs) are widely recognised as engines of economic growth, especially in developing countries such as Tanzania. Despite their economic importance, SMEs contribute only a small proportion of the tax base for a variety of reasons. While SMEs tax compliance has been widely studied, limited attention has been paid to post-reform perceptions and to how SMEs perceive tax fairness and administrative practices in low-trust environments. Objective: This study examines SMEs’ perceptions of the tax system’s effectiveness and identifies the challenges they encounter. Drawing on equity theory, this study contributes to the existing literature by examining how procedural, interactional, and distributive fairness shape taxpayers’ experiences. Method: Data were gathered from a survey of 239 owner-managers in Dar es Salaam, complemented with in-depth interviews. Quantitative data were analysed using descriptive statistics and t-tests, while qualitative data were thematically analysed to capture participants’ lived experiences. Results: SMEs perceive the tax system as inconvenient, incomprehensible, and uncertain. The study further revealed that perceptions of inequality and instability were not significant. Major compliance challenges identified include bureaucratic rigidity, lack of dialogue with tax authorities, and frustration with complex tax procedures. Conclusion: This study provides empirical insights into the post-reform context and extends equity theory conceptually to explain SMEs’ tax behaviour. The findings highlight the need for equity-informed and SME-responsive tax policies that simplify procedures, improve communication, and foster voluntary compliance. Keywords: Equity Theory; Revenue Mobilisation; SMEs; Tax Efficacy; Taxation System.
Working Capital Management Practices among SMEs Owners-Managers: A Qualitative Inquiry Imelda Jeremiah Mville Mville; Dr. Mushumbusi Kato; Dr. Gabriel Vitus Komba
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.71825

Abstract

Background: SMEs are considered critical to creating employment opportunities, driving economic development, and alleviating poverty. Nevertheless, they often struggle to manage their finances effectively. This paper examines the working capital management practices of SME owner-managers, focusing on cash, inventory, receivables, and payables.  Objective: The study aims to evaluate working capital management practices employed by SME owner-managers in their operations. Method: Semi-structured interviews with 15 SME owner-managers in the Tanzanian timber industry in Keko, Dar es Salaam, were conducted as part of a qualitative research strategy. Results: Informal financial management practices used by SMEs include manual product inventory records, trust credit, and cash flow estimation. Even when these approaches provide operational flexibility, SMEs face inefficiencies, liquidity constraints, and financial instability.  Conclusion: The study argues that SMEs should be more formal in managing their working capital, e.g., by adopting electronic inventory management systems, improving cash flow forecasts, and establishing formal credit procedures. By applying these strategies, SMEs can minimize risks, improve overall sustainability, and enhance financial control. Keywords: Working Capital Management Practices, SMEs Financial Practices, Financial Sustainability.
Determinants of Economic Growth in Indonesia: Evidence from an ARDL Bounds Test Mochammad Nurul; Shemelis Kebede Hundie
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.72689

Abstract

Background: Over the past five decades, Indonesia's economic development has been influenced by rapid growth and recurring structural challenges. Analyzing the factors that determined GDP during this period can provide insights into sustainable economic policy. Objective: This study examines the primary factors that have influenced Indonesia's economic growth from 1970 to 2021. The study focuses on international trade, population dynamics, health outcomes, and urbanization. Methods: We apply the autoregressive distributed lag (ARDL) model to time-series data from the World Development Indicator (WDI). We test for stationarity using the Augmented Dickey-Fuller (ADF) test in GRETL, and we perform ARDL estimation, including cointegration and short- and long-term dynamic relationships, in EViews. Results: Inflation, population growth, urbanization, and the dependency ratio negatively impact GDP. Meanwhile, exports (coefficient = 0.242) and air passenger traffic (coefficient = 0.190) positively impact long-term growth. Short-term dynamics reveal delayed adjustments, with the system approaching equilibrium at a rate of 65.4% per period. Diagnostic tests confirm the model's robustness, supporting its use in policy planning and forecasting. Keywords: ARDL model, economic growth, Indonesia, time-series analysis, urbanization
Loyalty Retention Strategy Through After-Sales Service at Honda Car Dealers in Pekanbaru City Trisningkasih Fitriastuti; Zulkarnain; Raden Lestari Ganarsih
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.73640

Abstract

Background: After-market services are often overshadowed by the significant attention given to pre-sale marketing strategies. In developing economies, such as Indonesia, the lack of after-market service support leads to dwindling repeat purchases and a loss of brand loyalty. The phenomenon underscores the need to evaluate how post-purchase service provision affects long-term customer retention within the automotive industry. Objective: This study aims to identify the direct effect of post-purchase support services on customer loyalty, and to examine the correlations through other potential mediating factors with dual mediation of brand equity and customer satisfaction. This research also attempts to measure the extent to which service-related experience is manifested in the emotional and behavioural aspects of loyalty. Method: A quantitative explanatory design was utilised, with primary data collected from a sample of 105 customers who have had at least two paid service visits at an authorised Honda dealership in Pekanbaru. Using the SEM framework and the Partial Least Squares estimation technique, we can analyse multiple interrelated cause-and-effect relationships. Results: The results demonstrate a substantial positive relationship between post-purchase service quality and customer loyalty (β = 0.53, p < 0.01), alongside significant positive indirect effects via brand equity (β = 0.35) and customer satisfaction (β = 0.29). The existence of positive dual mediating effects indicates that the sustained loyalty intentions construct, service quality perceptions, and emotional attachment to the brand are positively dual-mediating. Conclusion: This study advances the understanding of service-based loyalty mechanisms by empirically validating the strategic leverage of after-sales service in emerging markets. The insights offer actionable guidance for automotive dealership managers to reframe service departments from cost centres into high-impact drivers of customer retention and competitive differentiation. Keywords: After Sales Service; Brand Equity; Customer Satisfaction; Customer Loyalty
From Entrepreneurs to Startups: Rethinking Pivot Decisions through a Systematic Literature Review Lydia Apriliani; Muhammad Amirulafiq Juhari
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.76951

Abstract

Background: Despite the prevalence of "pivot" in entrepreneurial practice, the concept remains theoretically fragmented. Extant literature lacks consensus on the constitutive elements of a pivot and the boundary conditions that trigger strategic redirection, leading to conceptual "fuzziness" that hinders cumulative knowledge building. Objective: This study aims to bridge these conceptual gaps by synthesizing the fragmented pivot literature. Specifically, we move beyond descriptive summaries to develop a multidimensional definition and a processual framework that explains how founders navigate business model failure. Method: Following PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines, we conducted a systematic review of 86 peer-reviewed articles published between 2008 and 2024. Data were analyzed using bibliometric techniques and thematic content analysis to map the field's evolution. Results: We identify four dominant research streams: design-oriented pivots, cognitive mechanisms, negotiation dynamics, and environmental influences. Theoretically, we contribute by redefining the pivot as a strategic response to actual or anticipated business model failure, a shift involving resource reallocation and core model transformation. Furthermore, we propose a novel four-phase pivot framework: (1) Recognition, (2) Option Generation, (3) Seizing and Testing, and (4) Reconfiguration. Conclusion: This review synthesizes diverse pivot concepts, reconciles fragmented terminology, and highlights the cognitive and contextual dimensions of entrepreneurial decision-making. By integrating theoretical perspectives and empirical insights, the study offers a comprehensive foundation for future research on entrepreneurial pivots and strategic adaptation in dynamic environments. Keywords: Pivot, Decision-making, Startup, Entrepreneurial judgment, Innovation JEL code: L26, D81, M13, L21, and O31
Enhancing Product Management Strategies: A Case Study of Indonesian E-Commerce Using a Data-Driven Machine Learning Approach Rari Fitri; Samidi
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.77241

Abstract

Background: In online marketplaces where thousands of products compete with similar prices and ratings, sellers struggle to decide which products deserve promotion, retention, or removal. As competition in Indonesian e-commerce intensifies, data-driven approaches are needed to manage product performance. Objective: This study aims to formulate a product management strategy using a two-stage data-driven approach. It focuses on performance-based product segmentation and classification and identifies the key variables that show the strongest relationships with performance segments and sales outcomes. Method: This study uses a census-type sample of 2,547 household products in the “Rumah Tangga” category on Tokopedia, collected via web scraping in April 2025. K-Means clustering segments products based on product rating, total product ratings, store rating, and total store ratings; Random Forest classifies products into the identified segments; and correlation analysis examines relationships between attributes, performance segments, and sales outcomes. Results: The segmentation analysis produced three product performance segments: low, medium, and high. The Random Forest classifier categorized products into these segments with 99.4% accuracy. Correlation analysis indicates that product and store ratings play a central role in differentiating performance segments, while the number of product ratings is more closely associated with sales outcomes. Conclusion: The findings support strategies such as targeted promotions for high-performing products and inventory adjustments by segment, while strengthening customer rating engagement and store reputation to improve product performance signals. This study extends the literature on data-driven product management by demonstrating how a combined segmentation-classification approach can operationalise performance-based portfolio decisions in an emerging market context. Keywords: data-driven strategy; e-commerce; machine learning; product performance; segmentation
Digital Green Human Resource Management and Organisational Sustainability Syahrudin, Muhammad
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.84654

Abstract

Background: Digital Green Human Resource Management (DGHRM) has emerged from rapid transitions in HR systems. Research on Digital Green Human Resource Management (DGHRM) remains fragmented: only 50 studies were identified between 2020 and 2025, mostly from Asian countries, with limited evidence from other regions and fragmented theoretical approaches. It pays little attention to how digitalization creates conflicting effects on sustainability. Objective: This paper systematically reviews contributions to GHRM and DGHRM by focusing on their conceptual evolution, prevailing theories, methodologies, and influence on organizational sustainability and ESG performance over the period 2020 to 2025. Method: The authors followed the PRISMA 2020 protocol and SPAR-4-SLR methodology for a Systematic Literature Review (SLR). They used set keywords for GHRM, digital HRM, and sustainability to collect publications from Scopus and Web of Science. Results: DGHRM demonstrates substantial capacity to incorporate digital tools, such as artificial intelligence, HRIS, and predictive analytics, to improve efficiency, transparency, and the quality of sustainability reporting. The persistent digital sustainability paradox is evident: while DGHRM enhances organizational sustainability performance, it simultaneously raises concerns about energy consumption, data privacy, and algorithmic bias. Conclusion: DGHRM involves connecting employee behaviours at the micro level through digital innovation to sustainable outcomes at the macro level. The Resource-Based View, the Stakeholder Theory, and Dynamic Capabilities further advance conceptual clarity, and it would be beneficial for future research to connect these theories. Future research should also include more ethical governance, methodological pluralism, and geographical balance. Keywords: digital GHRM; employee green behaviour; ESG, sustainable growth, SDGs.
Back Matter Vol. 10 No. 1, 2026 Back Matter
TIJAB (The International Journal of Applied Business) Vol. 10 No. 1 (2026): MARCH 2026
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v10.I1.2026.89487

Abstract

Back Matter Vol. 10 No. 1, 2026

Page 15 of 16 | Total Record : 151

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