cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erna Andajani
Contact Email
ernajani@staff.ubaya.ac.id
Phone
+62312981139
Journal Mail Official
editor@journalmabis.org
Editorial Address
Raya Kalirungkut, Surabaya 60293
Location
Kota surabaya,
Jawa timur
INDONESIA
MABIS: Manajemen dan Bisnis
Published by Universitas Surabaya
ISSN : 14123789     EISSN : 24771783     DOI : http://dx.doi.org/10.24123
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Manajemen & Bisnis (MABIS) is an open access journal with ISSN 1412-3789 and e-ISSN 2477-1783. The editorial board invites authors and experts to publish and share their ideas through scientific and empirical research in the field of Management and Business. The major objective of the publication is to improve theories, concepts, and practices in the field of management and business. The dissemination of research will enable young researchers, and practitioners to present and share their scientific empirical findings. We are going to be a bridge between theories and practices in management and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 26 Documents
 1   2   3 
Search results for , issue "vol 25, no 2 (2026): july 2026" : 26 Documents clear
Celebrity advocacy in K-pop: social influence, religiosity, performance expectancy, and empathy as drivers of donation intention in the Jae Park–PRCF campaign Ferina Maria Arne Saraun; Ari Setiyaningrum
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1051

Abstract

This study examines the influence of social influence, religiosity, performance expectancy, and empathy on donation intention toward the Palestine Children’s Relief Fund (PCRF), promoted by celebrity Jae Park. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method via SmartPLS 3. The respondents were 180 millennials aged 29–44 who had seen Jae Park’s PCRF campaign on social media. The findings reveal that social influence and religiosity do not directly affect donation intention, whereas performance expectancy shows a significant positive effect. However, both social influence and religiosity significantly affect empathy, which in turn indirectly influences donation intention. Empathy functions as a full mediator between social influence and religiosity and donation intention, suggesting that empathy represents an important and compelling mediating variable to examine, given its essential role in motivating charitable behavior.
Corporate culture as a strategic driver of employee performance: a systematic review of empirical evidence Nofrizal Nofrizal; Yunia Wardi
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1038

Abstract

This study aims to systematically review empirical evidence on the role of corporate culture as a strategic driver of employee performance. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework, this study analyzed 40 peer-reviewed open-access articles published between 2020 and 2025 and indexed in reputable databases. The findings reveal that corporate culture significantly influences employee performance through shared values, leadership behavior, communication climate, and learning orientation. A strong and adaptive corporate culture enhances employee motivation, work engagement, productivity, and organizational citizenship behavior. This review also identifies gaps in existing research, particularly the limited use of longitudinal designs and the lack of focus on digital and hybrid work cultures. The study contributes to the literature by providing an integrated understanding of how corporate culture drives employee performance and offers strategic insights for organizational development and human resource management
Extending the theory of planned behavior to explain halal entrepreneurial intention: evidence from SEM-PLS analysis Utari Evy Cahyani; Ahmad Afandi; Rizal Ma’ruf Amidy Siregar
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1064

Abstract

This study examines the factors influencing students’ intentions to start a halal business at Perguruan Tinggi Keagamaan Islam Negeri (PTKIN) in Indonesia. It extends the Theory of Planned Behavior (TPB) by incorporating halal industry knowledge and awareness as additional determinants. Data from a survey of 300 PTKIN students were analyzed using PLS-SEM. The results show that knowledge of and strong awareness of the halal industry greatly and positively influence students' views on starting a business in the halal sector. Moreover, being entrepreneurial, feeling that others approve of entrepreneurship, and believing you can control your actions all had a positive and significant impact on the intention to start a halal business, with the belief in controlling your actions being the strongest influence. Halal entrepreneurial attitudes act as both complete and partial mediators between halal industry knowledge and awareness and the decision to start a business. The unique part of this study is the development of a TPB model grounded in halal values, highlighting the importance of knowledge and awareness of the halal industry in shaping entrepreneurial attitudes. It applies the model nationally within the underexplored PTKIN context and recommends strengthening halal entrepreneurship curricula and institutional support.
How tax audits shape transfer pricing, tax havens, and tax aggressiveness Nita Andriyani Budiman
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1067

Abstract

This study examines the effects of transfer pricing and tax haven activities on tax aggressiveness, with tax audits serving as a moderating variable. The research focuses on energy companies listed on the Indonesia Stock Exchange during the 2010–2023 period. Using a quantitative approach, this study analyzes 224 firm-year observations and applies panel data regression with Moderated Regression Analysis (MRA). The results show that transfer pricing positively affects tax aggressiveness, indicating that related-party transactions provide opportunities for companies to reduce their tax burden. In contrast, tax haven presence negatively affects tax aggressiveness, suggesting that firms do not primarily utilize tax haven subsidiaries for tax aggressiveness. Furthermore, tax audits weaken the positive relationship between transfer pricing and tax aggressiveness, indicating that stronger tax enforcement reduces opportunistic tax behavior. However, tax audits strengthen the relationship between tax havens and tax aggressiveness. These findings highlight the important role of tax audits in limiting tax aggressiveness and strengthening tax compliance. The study contributes to the tax avoidance literature by providing empirical evidence on the moderating role of tax audits in the relationship between transfer pricing, tax havens, and tax aggressiveness within the context of Indonesia’s energy sector.
Bridging the literacy-performance gap: cognitive bias interaction and mentoring in MSMEs Juliana Kadang; Djayani Nurdin; Munawarah Munawarah; Erwan S Farid; Surya Samudra; Effendi Lakada; Agus Firdaus
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1072

Abstract

This study examines how financial literacy, cognitive biases, and behavior-based mentoring affect the performance of micro, small, and medium enterprises (MSMEs) in post-disaster Sigi, Central Sulawesi. The objectives were to assess relationships among financial literacy, cognitive bias, financial behavior, and business performance, and to evaluate the role of mentoring as an intervention. A mixed-methods design was used: a quantitative survey of 291 MSME actors who received mentoring, followed by in-depth qualitative interviews to enrich interpretation. Findings show that higher financial literacy promotes healthier financial practices and better business outcomes, while cognitive biases influence decisions in ways that can harm performance unless managed. Financial behavior operates as the key pathway linking knowledge and biases to performance. Mentoring improved practical financial practices but did not sufficiently alter underlying biases or strengthen the effect of literacy on behavior. Recommendations include redesigning mentoring to incorporate behavioral-economic debiasing, training mentors as behavioral coaches, and developing simple digital tools that prompt data-driven decisions to sustain improvements in MSME financial management. 
Social media engagement as a mediator of viral marketing, brand image, and Aerostreet purchase intention Muhammad Ifanto Kurniawan; I Made Bagus Dwiarta
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1057

Abstract

The development of social media, especially TikTok, has transformed digital marketing strategies by encouraging more intense interactions between brands and consumers. This research explores the relationships between viral marketing, brand image, and purchase intention, with social media engagement serving as a mediator among TikTok users of the Aerostreet shoe brand in Surabaya. This research applies a quantitative approach with data collection through surveys, involving 160 purposively selected respondents. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) approach. Empirical findings show a significant relationship between social media engagement and purchase intention.. In addition, the findings reveal that social media engagement exerts a significant influence on purchase intention. The mediation analysis further confirms that social media engagement serves as a meaningful intervening mechanism through which viral marketing and brand image affect consumers’ purchase intention. These results highlight the critical role of interactive and emotionally engaging content in shaping purchasing decisions, particularly within the TikTok environment. The findings of this study not only contribute to strengthening digital marketing literature, but also provide practical benefits for MSMEs in increasing the effectiveness of marketing communications through social media.
Green marketing strategies: environmentally friendly batik ecosystems in niche and mass market segments in Pekalongan Natasya Putri Hardiahsyah; Inaya Sari Melati
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1062

Abstract

Consumer awareness of environmental issues encourages batik MSMEs in Pekalongan to adopt green marketing strategies to support business sustainability. This study aims to analyze the implementation of green marketing strategies in two environmentally friendly batik ecosystems, namely the niche market and the mass market, and to map the interactions among actors within these ecosystems. A qualitative approach was employed through semi-structured interviews, field observations, literature review, and Social Network Analysis (SNA) to understand actor roles, marketing innovations, and distribution strategies. The results show that in the mass market segment, the success of green marketing is highly dependent on workers as the main actors who ensure consistency in quality, production, and the application of environmentally friendly principles, supported by government intervention and the use of digital technology. In contrast, in the niche market segment, sustainability is more strongly determined by business owners, communities, and market relationships that build the image of batik as an exclusive art product. These findings emphasize that green marketing strategies are most effective when implemented through collaboration among actors with co-creation of value and, and highlight the importance of strengthening worker capacity, innovation, and technology integration to enhance the competitiveness and sustainability of batik MSMEs
Risk-based VAT planning model: optimizing compliance and VAT savings Sri Setia Ningsih; Yanti Budiasih; Lestari Adhi Widyowati
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1066

Abstract

This study develops a risk-based VAT tax planning model that emphasizes tax compliance as a mediating variable in optimizing tax savings in construction companies. Using a sequential explanatory mixed-method design, quantitative data were collected through questionnaires from 60 respondents representing medium-sized construction firms in the City of Tangerang, followed by a focus group discussion with tax consultants to support model interpretation. Sixteen hypotheses were tested using path analysis. The results indicate that all VAT planning components timely VAT reporting, optimization of input tax crediting, delay in tax invoice issuance, postponement of input tax crediting, and the selection of restitution or compensation schemes, have a significant effect on tax compliance. However, only strategic variables, namely delaying tax invoice issuance and selecting restitution or compensation schemes, have a significant direct effect on optimizing tax savings. Other administrative strategies affect tax savings indirectly through tax compliance. Tax compliance itself has a significant positive effect on VAT savings optimization and partially mediates the relationship between VAT planning practices and tax savings. This study introduces a risk-based, compliance-oriented VAT planning model that supports sustainable VAT savings and recommends integrating compliance risk management into VAT planning and administrative practices.
Building adaptive performance through knowledge competence, organizational culture, and perceived organizational support Sri Wahyu Lelly Hana Setyanti; Singgih Bektiarso; Muhammad Ilham Naufal; Deki Zulkarnain
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1070

Abstract

This study aims to examine the determinants of adaptive performance, namely knowledge competence and organizational culture with the mediation of perceived organizational support. This study uses explanatory research with a population of MSMEs in Jember Regency with a sampling of 295 respondents spread across various types/categories of MSMEs. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 was used to test the suggested study model. The findings show that knowledge competence and organizational culture significantly improve adaptive performance, both directly and indirectly through perceived organizational support. Through the integration of knowledge competency and organizational culture as important antecedents and the positioning of perceived organizational support as a mediating mechanism, this study enhances the theoretical understanding of adaptive performance. To improve employees' capacity to adaptive performance, MSME owners and managers should make investments in ongoing knowledge competence and foster an adaptable organizational culture. Long-term competitiveness can also be strategically enhanced by bolstering perceived organizational support through equitable treatment, acknowledgment, and sufficient resources.
A Critical literature review of digital transformation and governance for competitive advantage Made Yudi Darmita; Ida Bagus Raka Suardana; A.A Eddy Supriyadinata Gorda; Ida Ayu Oka Martini
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i2.1075

Abstract

Cooperatives face persistent performance challenges amid accelerating digital disruption and governance demands; this study critically examines how digital transformation and Good Cooperative Governance (GCG) function as strategic resources shaping competitive advantage and cooperative performance. Using a Critical Literature Review (CLR) of peer-reviewed studies (2021–2025) sourced from Scopus, Google Scholar, and SINTA-indexed journals, 30 relevant journal articles were identified and critically analyzed to synthesize theoretical perspectives, conceptual frameworks, and empirical findings related to digital capabilities, governance, competitive advantage, and multidimensional performance. The review finds that digital transformation and GCG operate as interdependent organizational capabilities whose strategic value emerges when aligned; sustainable competitive advantage functions as the central mediating mechanism translating these capabilities into improved financial and nonfinancial outcomes such as member satisfaction, service quality, and long-term sustainability. However, the literature reveals conceptual ambiguities, inconsistent operationalizations of competitive advantage, limited attention to cooperative-specific governance dynamics, and a shortage of longitudinal and context-sensitive studies. We offer an integrative conceptual model that clarifies these relationships and propose a research agenda emphasizing cooperative-centric theorization, longitudinal and mixed-method designs, and adaptive governance practices to enable effective digital transition. Practitioners should prioritize governance alignment, capacity building, and member engagement to realize the strategic benefits of digital investments.

Page 1 of 3 | Total Record : 26

 1   2   3 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 25, No 3 (2026): November 2026 (Online First) Vol 25, No 2 (2026): July 2026 Vol 25, No 1 (2026): March 2026 Vol 24, No 1 (2025): Vol 24, No 1 (2025): March 2025 Vol 24, No 2 (2025): September 2025 Vol 24, No 1 (2025): March 2025 Vol 23, No 2 (2024): September 2024 Vol 23, No 1 (2024): March 2024 Vol 22, No 2 (2023): September 2023 Vol 22, No 1 (2023): March 2023 Vol 21, No 2 (2022): September 2022 Vol 21, No 1 (2022): March 2022 Vol 20, No 2 (2021): SEPTEMBER 2021 Vol 20, No 1 (2021): MARCH 2021 Vol 19, No 2 (2020): SEPTEMBER 2020 Vol 19, No 1 (2020): MARCH 2020 Vol 18, No 2 (2019): SEPTEMBER 2019 Vol 18, No 1 (2019): MARCH 2019 Vol 17, No 2 (2018): SEPTEMBER 2018 Vol 17, No 1 (2018): MARCH 2018 Vol 16, No 2 (2017): SEPTEMBER 2017 Vol 16, No 1 (2017): MARCH 2017 Vol 15, No 2 (2016): SEPTEMBER 2016 Vol 15, No 1 (2016): MARCH 2016 Vol 14, No 2 (2015): SEPTEMBER 2015 Vol 14, No 1 (2015): MARCH 2015 Vol 13, No 2 (2014): SEPTEMBER 2014 Vol 13, No 1 (2014): MARCH 2014 Vol 12, No 2 (2013): September 2013 Vol 12, No 1 (2013): March 2013 Vol 11, No 2 (2012): SEPTEMBER 2012 Vol 11, No 1 (2012): MARCH 2012 Vol 10, No 2 (2011): SEPTEMBER 2011 Vol 10, No 1 (2011): MARCH 2011 Vol 9, No 2 (2010): SEPTEMBER 2010 Vol 9, No 1 (2010): MARCH 2010 Vol 8, No 2 (2009): SEPTEMBER 2009 Vol 8, No 1 (2009): MARCH 2009 Vol 7, No 2 (2008): SEPTEMBER 2008 Vol 7, No 1 (2008): MARCH 2008 Vol 6, No 2 (2007): SEPTEMBER 2007 Vol 6, No 1 (2007): MARCH 2007 Vol 5, No 2 (2006): SEPTEMBER 2006 Vol 5, No 1 (2006): MARCH 2006 Vol 4, No 2 (2005): SEPTEMBER 2005 Vol 4, No 1 (2005): MARCH 2005 Vol 3, No 2 (2004): SEPTEMBER 2004 Vol 3, No 1 (2004): MARCH 2004 Vol 2, No 2 (2003): September 2003 Vol 2, No 1 (2003): March 2003 Vol 1, No 2 (2002): September 2002 Vol 1, No 1 (2002): March 2002 More Issue