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<![CDATA[The Role of Organizational Commitment as a Mediation on the Influence of Work-Life Balance on Organizational Citizenship Behavior ]]>
<![CDATA[Astuti, Dwi]]>;
<![CDATA[Daspar, Daspar]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 12 No. 3 (2024): December: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v12i3.338
<![CDATA[This study investigates the mediating role of Organizational Commitment in the relationship between Work-Life Balance (WLB) and Organizational Citizenship Behavior (OCB) among employees in Indonesian manufacturing companies. As organizational competitiveness increasingly relies on proactive and voluntary employee behaviors, understanding how work-life balance influences such behaviors is vital. Employing a quantitative method and utilizing SmartPLS for structural equation modeling, data were collected from 68 respondents through a structured questionnaire. The results show that while WLB does not significantly impact OCB directly, it exerts a strong and significant influence on Organizational Commitment, which in turn significantly enhances OCB. Mediation analysis confirms that Organizational Commitment plays a crucial intervening role in translating work-life balance into discretionary behaviors. These findings suggest that creating a supportive work-life environment strengthens employee attachment to the organization, thereby encouraging behavior that goes beyond formal job responsibilities. This research contributes both theoretically and practically by highlighting the importance of integrated HR strategies that foster commitment to enhance citizenship behavior in industrial workplaces.]]>
<![CDATA[The Influence of Human Resource Quality, Work Professionalism, and Work Commitment on Employee Performance ]]>
<![CDATA[Badrianto, Yuan]]>;
<![CDATA[Sapruwan, Muhammad]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 12 No. 3 (2024): December: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v12i3.339
<![CDATA[This study investigates the influence of Human Resource Quality, Work Professionalism, and Work Commitment on Employee Performance in the context of Indonesian manufacturing companies. Amid increasing competition and a demand for productivity, optimizing employee performance has become a strategic imperative. Employing a quantitative causal research design, the study collected data from 62 manufacturing employees through structured questionnaires and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Organizational Commitment has a significant and positive effect on Employee Performance, while Human Resource Quality shows a positive but statistically insignificant influence. In contrast, Work Professionalism demonstrates a negative and non-significant relationship with performance. These results suggest that enhancing employee commitment plays a pivotal role in driving performance, whereas the effects of human resource quality and professionalism may depend on additional organizational factors. The study offers practical insights for human resource development strategies and contributes to the literature by simultaneously analyzing these three constructs in a manufacturing setting.]]>
<![CDATA[Enhance marketing performance trough heritage, sincerity and quality commitment ]]>
<![CDATA[Evelyna, Feby]]>;
<![CDATA[Trifiyanto, Kabul]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.341
<![CDATA[This study investigates the influence of brand authenticity dimensions on marketing performance in Central Java's batik industry. Despite UNESCO's recognition of batik as an Intangible Cultural Heritage and its strong export growth, batik entrepreneurs face challenges in developing effective marketing strategies amid increasing competition. Using a quantitative approach, we examined how three dimensions of brand authenticity—heritage, sincerity, and quality commitment—impact the marketing performance of batik enterprises. Data were collected from batik entrepreneurs in Central Java using a five-point Likert scale questionnaire and analyzed through SEM-PLS. Results revealed that the sincerity dimension significantly influences marketing performance, while heritage and quality commitment showed positive but non-significant relationships. These findings suggest that while all dimensions contribute to marketing performance, transparency, honesty, and genuine adherence to traditional values are particularly crucial for batik enterprises. The non-significant impact of heritage may indicate that cultural connections have become a baseline expectation rather than a differentiating factor in this industry. Similarly, quality commitment appears to function more as a necessary condition than a performance driver. This research contributes to brand authenticity theory by highlighting dimension-specific impacts in indigenous product contexts and offers practical guidance for batik entrepreneurs seeking to leverage authenticity for competitive advantage in markets increasingly favoring authentic, unique, and sustainable products.]]>
<![CDATA[ Enhancing teacher performance through competence and work discipline: The mediating role of work motivation ]]>
<![CDATA[Nilnal Muna]]>;
<![CDATA[Azizah, Siti Nur]]>;
<![CDATA[Evelyna, Feby]]>;
<![CDATA[Susetyo, Aris]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.342
<![CDATA[The study was conducted to analyze the influence of teacher competence and work discipline on teacher performance through work motivation as an intervening variable at SMK Muhatammadiyah Kutowinangun. This research is a descriptive quantitative design, using 46 teachers as respondents by distributing questionnaires. This model used path analysis and data management tools, such as SPSS for Windows 25. The results of the study showed that competence and work discipline had a positive effect on work motivation. Competence, discipline, and work motivation had a positive impact on teacher performance. Work motivation mediates the influence of competence and work discipline on teacher performance. This finding provides an important contribution to the development of motivation theory, as well as being a practical reference for organizations in forming teacher discipline and competence.]]>
<![CDATA[Exploration of development inequality models in north Sumatera ]]>
<![CDATA[Nasution, Armin Rahmansyah]]>;
<![CDATA[Mardhiyah, Ainul]]>;
<![CDATA[Rinaldi, Muammar]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.343
<![CDATA[Development disparities are essentially economic disparities, which imply poverty and inequality. In order to prevent the gap between one region and another from widening further, policy implications for the development cycle must be formulated accurately. This study aims to analyze the factors that influence development disparities among regencies/cities in North Sumatra Province. The data used in this study are secondary time series data from 2013 to 2024, obtained from the Central Bureau of Statistics (BPS) of North Sumatra. The research method employs panel data analysis using a fixed effect model approach. Research Results show that an increase in GRDP per capita, the quality of human resources through the Human Development Index (HDI), and infrastructure development collectively contribute to reducing regional development disparities. Policy implications of this study highlight the need for inclusive economic growth that ensures a fair distribution of development benefits across all regions and economic sectors.]]>
<![CDATA[Marketing strategies and their effect on sales growth at taichan and grills Medan Johor ]]>
<![CDATA[Gustina, Ihdina]]>;
<![CDATA[Lazuardi, Dedy]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.344
<![CDATA[This research aims to determine how much influence promotion and location on sales volume at Taichan and Grills. The research methodology used is descriptive quantitative method. The population in this study is unkwown. The technique for determining the number of samples used in this study used is Hair technique and amounted to 100 respondents. The research method used is the technique of collecting data through questionnaires distribution, library research and field research which is carried out systematically based on the research objectives. The analytical method used to solve the problem and prove the hypothesis is descriptive analysis, regression analysis. This analysis includes validity and reliability, classic assumption test, multiple regression analysis, hypothesis testing through t and F test, and test the coefficient of determination (R2). Promotion dan location variables partially had a positive and significant on Sales Volume at Taichan and Grills Karya Wisata Medan Johor. Promotion and Location variables simultaneously had a positive and significant on Sales Volume at Taichan and Grills Karya Wisata Medan Johor.]]>
<![CDATA[Corporate tax, tax planning, and earnings management in plantation firms on the IDX ]]>
<![CDATA[Wahyuni, Putri]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.345
<![CDATA[This study aims to determine whether the corporate income tax rate and tax planning have a significant effect on earnings management in agricultural companies in the plantation sub-sector listed on the Indonesia Stock Exchange. The population in this study are plantation sub-sector companies listed on the Indonesia Stock Exchange as many as 19 companies. The research sample was 6 companies with purposive sampling technique. The results showed that corporate income tax rates had no significant effect on earnings management in plantation sub-sector companies listed on the Indonesia Stock Exchange, while tax planning had a significant effect on earnings management in plantation sub-sector companies listed on the Indonesia stock exchange. The results of the F test show that the variables of Corporate Income Tax Rate and Tax Planning have a significant effect on Earning Management in plantation sub-sector companies listed on the Indonesia Stock Exchange. The results of the coefficient of determination test indicate that the Earnings Management variable can be explained by the Corporate Income Tax Tariff and Tax Planning variables, while the remaining Earnings Management variables can be explained by other variables not examined in this study such as Leverage and Financial Performance.]]>
<![CDATA[The urgency of financial literacy and inclusion in managing finances of STMIK Kaputama students ]]>
<![CDATA[Selfira, Selfira]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.346
<![CDATA[This research investigates the impact of financial inclusion and financial literacy on financial management through the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The analysis involved evaluating the reliability, validity, and structure of the model. Results from the reliability tests indicated that all constructs fulfilled the necessary criteria, with composite reliability values surpassing 0.84 and Cronbach’s alpha confirming sufficient internal consistency. Convergent validity was supported by AVE values exceeding 0.65, while discriminant validity yielded mixed outcomes. The Fornell-Larcker Criterion revealed a potential overlap between financial inclusion and financial literacy constructs. The path coefficient analysis demonstrated that financial inclusion had a significant and positive influence on financial management (β = 0.394, p = 0.017), whereas financial literacy did not produce a statistically significant effect (β = 0.083, p = 0.561). These results imply that access to financial services has a more immediate impact on effective financial management than financial knowledge alone. The study emphasizes the importance of practically applying financial literacy to strengthen its effectiveness.]]>
<![CDATA[Determination of financial literacy, financial inclusion, and access to financing on the performance of small and medium enterprises in wajo regency ]]>
<![CDATA[Jaya, Asrul]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.347
<![CDATA[This study aims to determine and analyze the influence of financial literacy, financial inclusion, and access to financing on the performance of MSMEs in Wajo Regency. This is a quantitative associative study, which aims to determine the relationship or influence between two or more variables. A quantitative approach was used to test the hypothesis through statistical data processing. The research was conducted on SMEs located in Wajo Regency, South Sulawesi Province. The sample used in this study consisted of 93 respondents. Data collection was carried out using questionnaires, documentation, and literature review. Data analysis techniques using SPSS version 26 for Windows include: 1) instrument testing consisting of validity and reliability tests; 2) classical assumption tests consisting of normality, multicollinearity, and heteroscedasticity tests. Data analysis was performed using multiple linear regression with SPSS version 26 for Windows. The hypothesis testing used was the t-test and determination. Based on the results of the data analysis, it was found that the variables of financial literacy (P-value 0.002<0.05), financial inclusion (P-value 0.013<0.05), and access to financing (P-value 0.000<0.05) have a positive effect on the performance of MSMEs in Wajo Regency.]]>
<![CDATA[The effect of creativity and product innovation on business success (case study at Ruang Kopi Koju Branch Cemara Asri Medan) ]]>
<![CDATA[Lazuardi, Dedy]]>;
<![CDATA[Gustina, Ihdina]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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DOI: 10.35335/ijafibs.v13i1.351
<![CDATA[This study aims to examine the effect of creativity and product innovation on business success, with a case study at Ruang Kopi Koju, Cemara Asri branch in Medan. The research used a quantitative approach with data collected from 99 respondents selected through purposive sampling. Respondents were consumers who had visited the café at least twice. The data were gathered through observation, interviews, and documentation, and analyzed using multiple linear regression. The findings show that both creativity and product innovation have a positive and significant partial effect on business success. Simultaneously, creativity and product innovation also significantly influence business success. The coefficient of determination (R²) test results indicate that both variables jointly contribute to business success at Ruang Kopi Koju. This research highlights the importance of developing creative strategies and innovative products to enhance performance and sustainability in the competitive culinary business sector.]]>
