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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 338 Documents
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The influence of E-WOM, brand image, and brand trust on purchasing decisions of skintific skincare products in Batam city Jevin Ronald; Muhammad Haldy
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.488

Abstract

This study examines the influence of Electronic Word of Mouth (E-WOM), Brand Image, and Brand Trust on purchasing decisions for Skintific skincare products in Batam City. The research employed a quantitative approach using questionnaire data collected from 150 respondents who had purchased and used Skintific products. Data analysis was conducted using SPSS version 26, including validity, reliability, classical assumption, multiple linear regression, coefficient of determination, and hypothesis testing. The findings revealed that E-WOM, Brand Image, and Brand Trust each had a positive and significant effect on purchasing decisions. Simultaneously, these variables also significantly influenced purchasing decisions, with the coefficient of determination indicating that 85.6% of purchasing decision variation could be explained by the three independent variables. The results demonstrate that positive digital reviews, strong brand perception, and consumer trust play essential roles in encouraging consumer purchasing behavior toward Skintific skincare products. These findings highlight the importance of maintaining product quality, strengthening brand reputation, and optimizing digital consumer engagement to improve purchasing decisions in the competitive skincare industry.
The influence of work motivation, loyalty, and employee quality on employee performance at PT Ho Wah Genting Batam Debora Winda Sari Simanjuntak; Alice Erni Husein
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.494

Abstract

This study examined the influence of work motivation, loyalty, and employee quality on employee performance at PT Ho Wah Genting Batam. The research applied a quantitative descriptive and causal approach using primary data collected through questionnaires distributed to 152 employees selected from a population of 250 production department employees based on the Krejcie and Morgan sampling table. Data were analyzed using SPSS 26 through descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, coefficient of determination, t-test, and F-test. The findings demonstrated that work motivation, loyalty, and employee quality positively and significantly affected employee performance both partially and simultaneously. The t-test results showed that work motivation had a significant effect on employee performance with a significance value of 0.029, loyalty with 0.005, and employee quality with 0.022, all below the 0.05 threshold. Simultaneously, the variables significantly influenced employee performance, as reflected by an F-count of 103.603 and a significance value of 0.000. The coefficient of determination indicated that 34.6% of employee performance variation could be explained by work motivation, loyalty, and employee quality, while the remaining percentage was influenced by other variables outside the research model. These findings confirm that improving employee motivation, strengthening organizational loyalty, and enhancing employee quality are essential strategies for optimizing employee performance within manufacturing companies.
The influence of security and ease of use on purchasing decisions through the shopee application in Batam city Muthi'ah Fitri Mas'udah; Alice Erni Husein
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.495

Abstract

This study examines the influence of security and ease of use on purchasing decisions among Shopee users in Batam City. The research employed a causal associative quantitative approach using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. Data analysis was conducted using SPSS version 27, including validity, reliability, classical assumption, multiple linear regression, coefficient of determination, t-test, and F-test analyses. The findings indicate that security has a positive and significant effect on purchasing decisions, as reflected by a t-value of 4.487 and a significance level of 0.001. Ease of use also demonstrates a positive and significant influence on purchasing decisions, with a t-value of 5.139 and a significance value of 0.001. Simultaneously, security and ease of use significantly affect purchasing decisions, supported by an F-value of 85.968 and a significance level of 0.001. The coefficient of determination shows that both variables explain 63.9% of the variation in purchasing decisions, while the remaining 36.1% is influenced by other factors outside the study. The results suggest that stronger application security and higher usability increase consumer confidence and convenience, thereby encouraging online purchasing decisions through the Shopee platform in Batam City.
The influence of consumer perception, product quality, and brand image on purchasing decisions of pixy products in Batam city Rahmadila Novi; Alice Erni Husein
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.496

Abstract

This study examines the influence of consumer perception, product quality, and brand image on purchasing decisions for Pixy products in Batam City. The research applied a quantitative survey approach using questionnaires distributed to 119 respondents who had purchased or used Pixy products. Data were analyzed using multiple linear regression with the assistance of SPSS 25. The findings indicate that consumer perception, product quality, and brand image each have a positive and significant effect on purchasing decisions. Consumer perception was influenced by product accessibility, service quality, product completeness, and price suitability, while product quality was reflected through performance, safety, reliability, and conformity with consumer expectations. Brand image also contributed significantly by strengthening consumer trust and confidence in Pixy products. Simultaneously, all independent variables significantly influenced purchasing decisions, with the coefficient of determination showing that the model explained 63.8% of the variation in purchasing decisions. The study concludes that improving positive consumer perception, maintaining product quality, and strengthening brand image are important strategies for increasing consumer purchasing decisions in the competitive cosmetic industry.
Digital leadership, technological infrastructure, and digital readiness as determinants of employee performance in the telecommunications industry Andi M Budihard; Titien Rahayuningsih; Asraf Asraf
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.484

Abstract

Digital transformation has intensified the need for high-performing employees in the telecommunications industry. This study examines the effects of digital leadership, technological infrastructure, and digital readiness on employee performance. A quantitative explanatory design was employed using survey data from 182 employees in the telecommunications sector. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that digital leadership, technological infrastructure, and digital readiness have positive and significant effects on employee performance. Among these predictors, digital readiness has the strongest effect, indicating that employees’ ability, confidence, and adaptability in using digital technologies are critical for improving performance in digitally intensive work environments. The study contributes to digital transformation and employee performance literature by offering a socio-technical explanation of how leadership capability, technological support, and individual digital readiness jointly shape employee performance. Practically, the findings suggest that telecommunications companies should not only invest in technological infrastructure but also strengthen digital leadership and continuously develop employees’ digital readiness through training, coaching, and adaptive digital work systems.
The effect of career development and transformational leadership on employee performance with employee engagement as a mediation variable in the general department of the regional secretariat of Malang city Fitri Handayani; Dwi Orbaningsih; Umi Muawanah
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.485

Abstract

The purpose of this study is to examine and analyze how career development affects employee engagement, how transformational leadership shapes employee engagement, how career development contributes to employee performance, how transformational leadership impacts employee performance, and how employee engagement relates to employee performance. Beyond these direct relationships, this study also investigates whether employee engagement serves as a mediating variable between career development and employee performance, as well as between transformational leadership and employee performance. A total of 141 employees were involved as research respondents, with SmartPLS employed as the primary tool for data analysis. The findings reveal that career development exerts a significant effect on employee engagement, while transformational leadership demonstrates a positive contribution toward employee engagement. Regarding performance outcomes, both career development and transformational leadership proved to have meaningful impacts on employee performance. Employee engagement likewise emerged as a significant determinant of employee performance. In addition, the results confirm that employee engagement functions as a mediating variable in the relationship between career development and employee performance, as well as in the relationship between transformational leadership and employee performance.
Integration of customary audit and modern audit in marind customary communal financial management: A study in Merauke Regency, South Papua Cici Girik Allo; Caecilia Henny Setya Wati; Ade Sri Ulita Br.Sembiring
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.489

Abstract

This study examines the integration of customary and modern audit practices in communal financial management within the Marind Indigenous community in Merauke Regency, South Papua. Although previous studies have discussed indigenous governance and accountability, limited research has explored customary audit mechanisms and their integration with modern auditing. This study addresses this gap by proposing an integrated audit framework that strengthens accountability while preserving customary values. A qualitative case study approach was employed involving 12 purposively selected informants, comprising four customary leaders, three communal financial managers, and five community members. Data were collected through semi-structured interviews, participant observation, and document analysis, and analysed using thematic analysis supported by open, axial, and selective coding. The findings reveal that customary audits rely on communal deliberation, witness testimony, customary sanctions, and the moral authority of customary leaders rather than documentary evidence. Accountability is maintained through collective participation, oral transparency, and social legitimacy. However, increasing administrative demands and limited financial documentation challenge the sustainability of customary governance. This study proposes an Integrated Customary Modern Audit Framework (ICMAF) that combines customary deliberation, witness-based verification, simple documentation, and formal accountability reporting. The framework contributes to indigenous accountability literature and offers practical guidance for developing culturally appropriate and sustainable communal financial governance.
The effect of biophilic architecture on teachers' work stress and psychological well-being: A study at SMAN 1 Maumere Martina Rudolfa Da Mendez; Ranhard Sonny Tommy Antou; Yohanes Maria Vianney
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.492

Abstract

This study aims to analyze the influence of biophilic architecture on psychological well-being, analyze the influence of psychological well-being on work stress, analyze the influence of biophilic architecture on work stress and examine the role of psychological well-being as a mediating variable in the relationship between biophilic architecture and teacher work stress at SMAN I Maumere. The data analysis technique used SEM PLS. The results of the analysis show that biophilic architecture has a significant influence on psychological well-being and teacher work stress at SMAN I Maumere. Psychological well-being is proven to have a negative effect on teacher work stress. Psychological well-being plays a significant mediating variable in the relationship between biophilic architecture and teacher work stress. This proves that the application of biophilic design principles not only has a direct impact on reducing stress, but also provides an indirect effect through increasing psychological well-being.
Accounting capabilities and financial reporting quality in emerging-economy MSMEs Ria Rezki Amalia; Ahmad Hamid; Wiwin Sultraeni
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.493

Abstract

This study examines how digital accounting capability, management accounting practices, and sustainability accounting practices influence financial reporting quality among micro, small, and medium-sized enterprises (MSMEs) in Kendari City, Indonesia, with accounting information system quality positioned as a mediating mechanism. Drawing on a capability-based and decision-usefulness perspective, this study argues that MSME financial reporting quality depends not only on digital accounting adoption but also on managerial accounting routines and sustainability-oriented documentation. Survey data were collected from 322 MSME actors and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that digital accounting capability and sustainability accounting practices significantly enhance accounting information system quality. However, accounting information system quality does not significantly improve financial reporting quality and does not mediate the relationships between accounting capabilities and financial reporting quality. Instead, management accounting practices and sustainability accounting practices emerge as the strongest direct determinants of financial reporting quality. These results indicate a capability-reporting gap, where digital and system-based accounting capabilities improve accounting information systems but do not automatically translate into high-quality financial reports. The theoretical contribution of this study lies in integrating digital, managerial, and sustainability accounting capabilities into a single explanatory model and demonstrating that sustainability accounting practices are a central antecedent of financial reporting quality in regional MSMEs. Practically, the findings suggest that MSME development programs should combine digital accounting training with management accounting literacy, sustainability documentation, and formal financial reporting routines.
The influence of brand positioning brand image and price perception on repurchase intention toward finally found you skincare products in Batam city Salma Saqilah Lubis; Alice Erni Husein
International Journal of Applied Finance and Business Studies Vol. 14 No. 1 (2026): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v14i1.497

Abstract

This study examined the influence of brand positioning, brand image, and price perception on consumers’ repurchase intention toward Finally Found You skincare products in Batam City. The research applied a quantitative approach using a survey method with purposive sampling techniques involving 100 respondents who had previously used the product. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 29. The findings demonstrated that brand positioning, brand image, and price perception each had a positive and statistically significant effect on repurchase intention, both partially and simultaneously. Brand positioning strengthened consumer recognition and confidence toward the product, while brand image enhanced trust and emotional attachment to the brand. Price perception also contributed significantly, indicating that consumers perceived the products as competitively priced and aligned with the quality and benefits received. Simultaneous testing confirmed that the three independent variables collectively explained a substantial proportion of the variation in repurchase intention. The study highlights the importance of strategic brand management and pricing policies in strengthening customer loyalty and sustaining competitiveness within the Indonesian skincare industry.

Page 32 of 34 | Total Record : 338

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