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International Journal of Applied Finance and Business Studies
Published by Trigin Institute
ISSN : 23383631     EISSN : 28099982     DOI : https://doi.org/10.35335/ijafibs
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Applied Finance and Business Studies is published with both online and print versions devoted to provide the publication of research finding in finance and business research studies. Objectives The main goal of ijafibs is to present outstanding, high quality research developments in all areas of finance and business research to a broad audience of academicians and professionals.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
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Fintech, sustainability, and risk: A bibliometric exploration of global trends in digital lending post-covid-19 Suhardi, Suhardi
International Journal of Applied Finance and Business Studies Vol. 12 No. 4 (2025): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v12i4.354

Abstract

This study examines the transformation of digital lending in the post-COVID-19 era using a bibliometric approach, using the LinLog method, analyzing 1,250 indexed documents in Scopus on the Emerald website (2020–2025). VOSviewer and Bibliometrix tools were employed to identify thematic trends, conceptual networks, and research density. The overlay and density visualizations highlight the dominance of themes such as financial inclusion, digital finance, and strategy, with recent research focusing on sustainability, technology adoption, and risk management. Geographically, the Global South remains underrepresented in the literature. Three major challenges emerged: (1) systemic risks such as money laundering and cybersecurity vulnerabilities, (2) gender gaps in digital service access, and (3) fragmented ESG regulation. Visualization results also revealed growing interest in emerging topics like blockchain and AI ethics, though still underexplored. The study proposes adaptive regulatory sandboxes, gender-responsive financial literacy programs, and harmonising global standards as strategic policy responses. Future research should examine the long-term impact of digital lending on economic inequality and the role of technologies in enhancing transparency. These findings contribute to academic and practical discussions on building a resilient, inclusive, and SDG-aligned digital lending ecosystem.
Deflation and middle-class in Indonesia: An empirical analysis in January 2022-January 2025 Marro'aini, Marro'aini
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.355

Abstract

This study examines the relationship between deflationary trends and the contraction of the middle class in Indonesia between January 2022 to January 2025. Utilizing macroeconomic data from Bank Indonesia and the Central Statistics Agency (BPS), the research analyzes key indicators such as inflation rates, consumer price index (CPI), household consumption, and asset value fluctuations. The findings reveal that while deflation eased cost pressures in some sectors, it also led to declining business revenues, wage stagnation, and job insecurity, particularly affecting middle-income workers in retail, manufacturing, and services. The increased real burden of household debt and declining asset values further undermined middle-class financial stability. During this period, the proportion of middle-class citizens dropped to 17.13% of the population, accompanied by shrinking savings, reduced consumption, and changing spending behavior; such as a decline in car purchases and a rise in motorcycle sales. The research highlights the dual nature of deflation as both a short-term relief and a long-term economic risk, emphasizing the need for targeted policies to safeguard middle-class resilience and maintain sustainable economic growth in Indonesia.
Strategy for building customer loyalty amidst shifting consumer behavior: Mediating role of purchase intention Wijayanti, Novi; Wagiyem, Wagiyem
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.356

Abstract

This quantitative study investigates the factors influencing the brand awarness, brand association, brand image on customer loyalty trought purchase intention, employing a survey of 150 buyer of Uniqlo product. Using structural equation modeling, we examined the relationships between construct with mediation role. This study reveals that while brand association and brand image significantly influence purchase intention, brand awareness does not. Furthermore, brand awareness and brand image directly impact customer loyalty, whereas brand association does not exhibit a significant direct effect. Notably, purchase intention fully mediates the relationship between brand association and customer loyalty, and partially mediates the impact of brand image on customer loyalty, but does not mediate the relationship between brand awareness and customer loyalty. Organizations should strategically prioritize enhancing brand association and image to drive purchase intention and cultivate customer loyalty, while recognizing that brand awareness alone may not directly translate to immediate purchase decisions or loyalty. Future research could explore the nuanced mechanisms through which specific dimensions of brand awareness indirectly influence loyalty, potentially through other mediating factors beyond purchase intention, or investigate the moderating roles of consumer characteristics and contextual factors in these relationships.
Implementing ai-driven digital marketing strategies in fashion MSMEs: An analysis of adoption and entrepreneurial practices Arfah, Lita
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.358

Abstract

In the era of digital transformation, Artificial Intelligence (AI) is reshaping marketing practices, offering new opportunities for Micro, Small, and Medium Enterprises (MSMEs) in the fashion industry to enhance competitiveness and customer engagement. This study investigates the implementation of AI-driven digital marketing strategies within Micro, Small, and Medium Enterprises (MSMEs) operating in the fashion sector. As digital transformation accelerates, AI technologies such as chatbots, automated advertising, and data analytics offer significant potential to enhance marketing effectiveness and customer engagement. Using a quantitative descriptive design, data were collected through structured questionnaires from 132 purposively selected MSME entrepreneurs. The findings reveal that while there is a relatively high level of adoption for specific tools particularly chatbots and AI-based advertising a considerable proportion of businesses have yet to embrace AI comprehensively. Key benefits identified include increased marketing efficiency, improved customer targeting, and higher conversion rates. However, barriers such as limited technical knowledge, high implementation costs, and inadequate training persist. The study contributes to the understanding of digital innovation in small business marketing and offers practical insights for policymakers and stakeholders aiming to foster AI readiness and capability among fashion MSMEs.
Investigating the mediating effect of affective commitment on the link between work attitude and employee performance Ramadhani, Melda Aulia; Ambarita, Nita Priska; Rinaldi, Muhammad
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.359

Abstract

This study aims to examine the influence of work attitude on employee performance, with affective commitment as a mediating variable, in the context of private-sector companies in Indonesia. Using a quantitative explanatory approach, data were collected from 100 employees through a structured questionnaire. The results indicate that work attitude significantly affects affective commitment but does not directly influence employee performance. Furthermore, affective commitment also does not have a significant effect on performance and does not mediate the relationship between work attitude and performance. These findings suggest that while a positive work attitude can foster emotional attachment to the organization, it does not necessarily lead to improved performance outcomes. Organizational performance improvements may require additional supporting factors such as job clarity, incentives, and leadership support. This study contributes to the understanding of psychological and behavioral dynamics in Indonesian workplaces and highlights the need for holistic HR strategies that combine attitudinal, structural, and motivational elements.
The effect of management accounting information system and budget participation on managerial performance with financial technology as a moderating variable Ammy, Baihaqi
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.363

Abstract

This study aims to test and analyze the influence of management accounting information systems and managerial performance on managerial performance with financial technology as a moderating variable at the DPRD office of South Tapanuli Regency. This study uses a quantitative approach with an associative design. Data collection was carried out by collecting primary data in the form of questionnaires by distributing questionnaires to employees in the accounting and finance departments at the DPRD office of South Tapanuli Regency. The sampling technique used in the study used saturated samples with a total of 36 samples obtained. The data analysis technique used to test the hypothesis in this study was Moderated Regression Analysis with the help of IBM SPSS software version 27. The results of this study indicate that management accounting information systems have a positive and significant effect on managerial performance, participation has a positive and significant effect on managerial performance, financial technology significantly moderates the effect of management accounting information systems on managerial performance, and financial technology does not moderate the effect of budget participation on managerial performance.
Overcoming the challenges of ai adoption in banking sector: Security, regulation, and infrastructure Simbolon, Novi Handayani; Jati, Fatma Dwi; Siahaan, Sondang Beatrix
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.364

Abstract

The adoption of Artificial Intelligence (AI) in the banking sector has rapidly expanded, because bringing benefits in areas such as risk assesment, fraud detection, and personalized services. However, AI adoption faces significant challenges related to security, regulation, and infrastructure. While previous research has explored AI’s potential, there is a gap in comprehensive studies addresing these core challenges, particularly in emerging markets. This research aims to identify and analyze the main barriers to AI adoption in banking, focusing on security, regulatory issues, and infraastructure readiness. A systematic literature review was conducted, synthesizing findings from academic articles, banking reports, and regulatory guidelines published between 2020 and 2024. The result reveal that concerns over data security, inconsistent regulations, and insuffiecient infrastructure hinder AI’s full potential. The concludes of this research showed banks must prioritize cybersecurity, advocate for clearer regulations, and invest in digital infrastrcuture to ensure the secure AI adoption in banking activities.
The influence of transparency and accountability on taxpayer trust in motor vehicle tax at the Ketintang Samsat, South Surabaya Luju, Maria Diana Suryati; Fibriani, Rudiana
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.365

Abstract

This study aims to investigate the extent to which tax transparency and public service accountability affect the trust of motor vehicle taxpayers at Samsat Ketintang, South Surabaya. Tax transparency in this study is understood as the level of openness of information related to tax policies, use of tax funds, and administrative procedures that can be easily accessed by the public. Meanwhile, public service accountability is measured based on the agency's ability to provide efficient, responsive, and accountable services. Taxpayer trust is evaluated based on their perceptions of the government's integrity and credibility in managing tax obligations. This study adopts a quantitative approach with a data collection method by distributing questionnaires to 100 motor vehicle taxpayers registered at Samsat Ketintang, South Surabaya. The collected data were analyzed using multiple linear regression to test the effect of each independent variable (tax transparency and public service accountability) on the dependent variable (taxpayer trust). The results of the study show that tax transparency plays an important role in increasing taxpayer trust, by showing that the more open and clear the information regarding tax policies, the higher the level of trust given by taxpayers. In addition, public service accountability also has a significant influence, where the level of fast, accurate, and accountable service further strengthens taxpayer trust in the government. Overall, tax transparency and public service accountability together have a strong impact on increasing taxpayer trust.
The influence of tax literacy, digital literacy and the implementation of m-tax application on individual taxpayer compliance at KPP Pratama Surabaya Mulyorejo Ndung, Oktaviana; Methasari, Melanny
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.371

Abstract

This study aims to empirically analyze how tax literacy affects individual taxpayer compliance, as well as examine the role of digital literacy as a moderating factor that strengthens the relationship between tax literacy and tax compliance. In addition, this study also explores the impact of the use of the M-Tax application on taxpayer compliance, as well as the simultaneous relationship between tax literacy, digital literacy, and the use of the M-Tax application on the level of compliance. The approach used in this study is quantitative descriptive with multiple linear regression analysis methods to test the effect of independent variables on the dependent variable. This study involved a population of individual taxpayers registered at the KPP Pratama Surabaya Mulyorejo, with a total population of 3,507 people, and a sample of 50 respondents. The results of the study indicate that tax literacy, digital literacy, and the use of the M-Tax application significantly affect the level of taxpayer compliance. Overall, these three variables make a substantial contribution to increasing taxpayer compliance. These findings provide empirical evidence of the importance of tax literacy, digital literacy, and the use of technology applications in supporting tax compliance among individual taxpayers.
Achieving financial well being through the role of social capital and human capital Arifin, Rosyid; Ratnawati, Ratnawati; Ningsih, Ayu Agus Tya
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.372

Abstract

Research purposes: express the meaning based on the results of the analysis of the direct influence of social capital and human capital on financial well-being. Method: The analysis tool used is a structural equation model with Partial Least Square. The sample in this study was 52 members of the women's fishermen's association at the Sendang Biru Fish Auction Place in Malang Regency.Research result: explains that social capital does not directly affect financial well-being, but human capital directly has a significant effect on financial well-being. Theoretical Contribution/Originality: The novelty of this study contributes to the Resource-Based Theory (RBT) which focuses on factors that increase the financial welfare of female fisherwomen through intangible assets, namely social capital and human capital.

Page 24 of 27 | Total Record : 267

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