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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 528 Documents
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Social media engagement as a mediator of viral marketing, brand image, and Aerostreet purchase intention Kurniawan, Muhammad Ifanto; Dwiarta, I Made Bagus
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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 Putri Hardiahsyah, Natasya; Melati, Inaya Sari
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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 Ningsih, Sri Setia; Budiasih, Yanti; Adhi Widyowati, Lestari
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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 Setyanti, Sri Wahyu Lelly Hana; Bektiarso, Singgih; Naufal, Muhammad Ilham; Zulkarnain, Deki
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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 Darmita, Made Yudi; Raka Suardana, Ida Bagus; Supriyadinata Gorda, A.A Eddy; Oka Martini, Ida Ayu
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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.
A hybrid DEA-BPNN framework for performance modelling of Indonesian listed furniture and wood processing firms Amarta, Zain; Etruly, Niki; Ma'rifah, Julia Dewi
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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.v25i2.1113

Abstract

This study proposes a hybrid Data Envelopment Analysis-Backpropagation Neural Network (DEA-BPNN) framework to evaluate and predict the efficiency performance of furniture and wood processing firms listed on the Indonesia Stock Exchange (IDX). As a strategic manufacturing sector, firm performance in this industry is frequently challenged by cost volatility, scale inefficiencies, and fluctuating market demand, while conventional efficiency methods remain limited in capturing nonlinear relationships and predictive insights. To address these limitations, the study integrates frontier-based efficiency measurement with machine learning-based prediction. Using panel data from six IDX-listed firms over the 2020-2024 period, efficiency scores are first estimated through CCR and BCC DEA models, with total assets, cost of goods sold, and operating expenses as inputs, and revenue and profit as outputs. The results reveal notable heterogeneity in efficiency performance, where several firms achieve full BCC efficiency, indicating strong pure technical efficiency, while variations in CCR efficiency highlight the presence of scale inefficiencies. In the second stage, a BPNN model is developed to predict CCR and BCC efficiency scores. The optimized 5-8-2 network architecture demonstrates strong predictive performance, achieving a Mean Squared Error (MSE) of 0.0145, low Mean Absolute Percentage Error (MAPE) values of 1.22% (CCR) and 0.89% (BCC), and high Pearson correlation coefficients of 0.94 and 0.96. Overall, the findings confirm that the hybrid DEA-BPNN framework provides a robust tool for efficiency evaluation and prediction, supporting performance monitoring and strategic decision-making in Indonesia’s furniture and wood processing industry.
Green marketing mix and eco-label consumer behavior: the role of environmental knowledge Naibaho, Krismanto Erick Tobush; Purba, Martin Luter; Silaban, Frederick Saroha; Siagian, Yehezkiel Dosdoy
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

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

Abstract

Environmental degradation has been identified as a contributing factor to natural disasters, while public awareness toward environmental sustainability in Indonesia remains relatively low. In response, businesses have begun adopting environmentally oriented marketing strategies, particularly the green marketing mix, which includes green products, green promotion, and green people. As consumers acquire greater environmental knowledge, they develop a better understanding of the value and quality of eco-friendly products, which in turn influences their purchasing behavior. This study aims to examine the factors influencing consumer behavior toward eco-labeled products. A quantitative approach was employed using purposive sampling, involving 200 respondents. Primary data were collected through structured questionnaires distributed based on predetermined criteria. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.3 software. The findings are expected to provide both theoretical contributions and practical insights, particularly for firms producing eco-friendly products in designing effective marketing strategies. Specifically, this study highlights the role of green promotion as an important driver of environmental knowledge, which subsequently shapes consumer behavior toward eco-labeled products.
Sociodemographic determinants of individual taxpayer compliance behavior Mangoting, Yenni; Dogi, Dean Charlos Padji; Cornelius, Samuel Thomas
Manajemen dan Bisnis Vol 25, No 2 (2026): July 2026 (Online First)
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.v25i2.1078

Abstract

This research seeks to investigate the influence of taxpayer awareness, trust, and satisfaction on tax compliance. It further explores whether sociodemographic factors such as age, gender, income, and educational attainment act as moderating variables that strengthen or weaken the relationships between awareness, trust, satisfaction, and tax compliance. This study adopts a quantitative design using a survey approach. The sample comprises 251 individual taxpayers, and the data were gathered through online questionnaires. The analysis was conducted using SEM-PLS. The findings indicate that taxpayer awareness and satisfaction positively affect tax compliance, whereas trust does not show a statistically significant effect. The moderation analysis indicates that age influences the strength of the relationship between awareness and tax compliance. Education level is also found to affect the relationship between satisfaction and compliance. The subsample analysis further shows that the effects of awareness and satisfaction are more pronounced among younger taxpayers and those with lower educational attainment than among older and more highly educated groups. For tax authorities, these results highlight the importance of considering sociodemographic characteristics when designing compliance policies and strategies.

Page 53 of 53 | Total Record : 528

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