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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 334 Documents
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The effects of sales growth, leverage, and firm size on tax avoidance: Evidence from Indonesian manufacturing companies, 2021–2025 Ratu Anggi Triani; Febby Febriana; Indra Sulistiana
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.v14i1.516

Abstract

Corporate tax avoidance remains relevant in Indonesia because low effective tax payments may weaken fiscal capacity, particularly when firms face financing and recovery pressures. This study examines the associations of sales growth, leverage, and firm size with the cash effective tax rate (CETR) of manufacturing firms listed on the Indonesia Stock Exchange. The final balanced sample comprises 10 firms and 50 firm-year observations for 2021–2025, selected through purposive screening for continuous listing, complete annual reports, and complete inputs for all variables. CETR is measured as cash taxes paid divided by profit before tax; therefore, a lower CETR indicates greater tax avoidance, whereas a higher CETR indicates lower tax avoidance. The available estimates were generated using pooled ordinary least squares as a baseline specification. Sales growth is negatively but not significantly associated with CETR (β = −0.142; p = 0.085), while leverage (β = 0.017; p = 0.012) and firm size (β = 0.013; p = 0.017) are positively associated with CETR. The model is jointly significant (F = 6.252; p = 0.001) and explains 29.0% of CETR variation (adjusted R² = 0.243). Because the dependent variable is CETR, the positive leverage and firm-size coefficients indicate higher cash tax rates and therefore lower—not higher—tax avoidance. Practically, tax authorities should prioritize persistent low-CETR patterns and the substance of financing arrangements rather than treating high leverage or large firm size as automatic evidence of avoidance. The contribution lies in clarifying the inverse interpretation of CETR and reassessing mixed evidence during the pandemic and early recovery period. Nevertheless, the small sample, detected heteroskedasticity, absence of fixed- or random-effects estimation, and lack of an ETR robustness test require cautious interpretation.
Marketing strategy formulation using the business model canvas at gerai multiekspres Denies Susanto; Tiara Asti Meida
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.v14i1.517

Abstract

This study formulates a marketing strategy for Gerai Multiekspres using the Business Model Canvas (BMC) as a diagnostic and strategy-formulation framework. The case is important because the outlet offers a multi-operator courier concept but experienced weakening shipment performance, indicating that service variety alone does not create sustainable differentiation. A qualitative descriptive case-study design was applied, supported by descriptive summaries of internal shipment records, customer-profile mapping, customer-need indicators, observation notes, and BMC documents. The analysis followed the Miles and Huberman model through data reduction, coding into BMC and service-quality categories, data display, triangulation across documents and observations, and conclusion drawing. The findings show that UMKM/online sellers are the priority segment because they generate repeated shipment potential and require operational convenience, tariff clarity, courier matching, pickup support, and digital information. The existing business model remains dominated by a one-stop multi-courier value proposition, broad customer segmentation, transactional relationships, and limited digital acquisition. The proposed model repositions Gerai Multiekspres as a shipment specialist supported by local ASPERINDO partnerships, consultative shipment advisory, omnichannel communication, merchant membership, proactive tracking, and measurable service indicators. The study contributes by showing how BMC can be used not only to describe business elements, but also to connect partner capability, customer-value diagnosis, service-quality improvement, and loyalty-oriented logistics strategy.
Strategic human resource management in elementary education: The effect of competence on job satisfaction Mohammad Hakim Mustaqim; Mardiana Mardiana
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.v14i1.518

Abstract

Teacher Teacher job satisfaction is an important issue in Human Resource Management because it is associated with employee motivation, commitment, and organisational effectiveness. Although teacher job satisfaction has been widely linked to leadership, working conditions, and self-efficacy, teacher competence is more frequently examined as an antecedent of performance than as a direct predictor of job satisfaction. Empirical evidence remains limited, particularly among public elementary-school teachers working in densely populated urban education systems in Indonesia. This study therefore examined the relationship between teacher competence and teacher job satisfaction among 160 public elementary-school teachers in East Jakarta. A cross-sectional quantitative survey design was employed. Teacher competence was operationalised through pedagogical, professional, social, and personal dimensions, whereas teacher job satisfaction encompassed satisfaction with work, the work environment, and social and managerial support. The data were analysed using descriptive statistics, item analysis, reliability testing, classical assumption tests, Pearson correlation, and simple linear regression. The findings showed that teacher competence (M = 4.18) and teacher job satisfaction (M = 4.10) were both rated positively. The regression model indicated a strong and significant positive relationship between teacher competence and teacher job satisfaction (r = .782; standardised β = .782; R² = .612; adjusted R² = .610; p < .001). These results suggest that teacher competence accounted for 61.2% of the observed variance in job satisfaction. This study contributes to Human Resource Management in education by positioning teacher competence as a strategic personal and organisational resource associated with positive work attitudes. The findings support competence development as a managerial strategy, particularly through professional training, digital-pedagogical development, mentoring, and academic supervision. Future studies should employ multivariable statistical models by incorporating recognition, leadership, workload, compensation, and other organisational factors.
Mapping the evolution of people analytics in human resource decision-making: A PRISMA-based systematic literature review Abdul Kadir; Abdurrahim Abdurrahim
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.v14i1.519

Abstract

The rapid growth of digital technology, big data, and artificial intelligence (AI) has accelerated the adoption of data-driven human resource management. Consequently, people analytics has evolved into a strategic capability that supports more effective HR decision-making through the use of employee data. However, previous reviews mainly focused on conceptual issues or organizational benefits, leaving limited comprehensive evidence regarding recent developments, AI integration, ethical concerns, and HR decision-making. This study addresses this gap through a PRISMA-based SLR of Scopus-indexed literature. This study examines research developments, key themes, benefits, challenges, and future directions of people analytics through a Systematic Literature Review (SLR) following the PRISMA guidelines. Data were collected from the Scopus database, yielding 104 articles that met the inclusion criteria. The findings reveal a substantial increase in people analytics publications since 2021, reflecting the rapid pace of digital transformation. Five major themes emerged from the literature: people analytics in HR decision-making, AI and machine learning integration, organizational value creation, organizational readiness and analytical capability, and data ethics and privacy. The evidence indicates that people analytics enhances the objectivity, accuracy, and effectiveness of HR decisions in recruitment, talent management, performance evaluation, and employee retention. Nevertheless, its implementation remains constrained by issues related to data quality, analytical capability, organizational resistance, and ethical concerns surrounding algorithmic decision-making. Overall, this study offers both theoretical contributions and practical implications for organizations.

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