Husnayain Business Review
Husnayain Business Review (JHBR) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics
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<![CDATA[Country of Origin, Brand Image, and Attitude Toward the Brand on Wuling EV Purchase Intention ]]>
<![CDATA[Roni Irawan]]>;
<![CDATA[Maria Apsari Sugiat]]>;
<![CDATA[Dedi Iskamto]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1448
<![CDATA[Purpose – This study aims to examine the influence of country of origin on purchase intention of Wuling electric vehicles in Indonesia, with brand image and attitude toward the brand as mediating variables. Methodology/Approach – A quantitative survey design was employed using a structured questionnaire to collect data from respondents who own Wuling electric vehicles. The purposive sampling technique was applied with an inclusion criterion of age between 21 and 55 years. A total of 419 respondents were successfully collected and included in the analysis. The analysis used SEM-PLS to evaluate the direct and indirect relationships between variables. Findings – The results revealed that country of origin does not exert a direct impact on the intention to purchase but significantly influences attitude toward the brand and brand image. Both mediators, attitude toward the brand and brand image, exert a significant impact on the intention to purchase and serve as effective pathways in strengthening the indirect influence of country of origin. Novelty/Value – This study highlights the strategic importance of brand image and consumer attitudes in shaping purchase intentions, particularly for Chinese automotive brands entering competitive markets. It also provides practical insights for Wuling and theoretical guidance for future research on international brands and consumer behavior in emerging markets.]]>
<![CDATA[The Political Economy of Fiscal Resilience: Evidence from Best Practices in Local Government Liquidity Management ]]>
<![CDATA[Danang Indrajaya]]>;
<![CDATA[Anak Agung Ngurah Agung Chandra Nanda Kusuma Kusuma]]>;
<![CDATA[Muhammad Fikri Al-Banna]]>;
<![CDATA[Windari Driyastutik]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1780
<![CDATA[Purpose – This study interrogates a critical yet underexplored phenomenon in subnational finance: the accumulation of local government funds in commercial banks. Moving beyond conventional interpretations of such balances as mere fiscal imbalances, we rigorously examine whether these reserves reflect deliberate liquidity management strategies or systemic governance failures. Methodology/approach – Through a systematic literature review synthesizing global references, we analyze the tension between transparency imperatives in public financial management and the realities of local political pressures. Employing a comparative analytical framework, we integrate insights from fiscal resilience theory, cost stickiness behavior, and digital transformation in the public sector. Findings – Our findings reveal that fund accumulation often constitutes a rational response to rigid expenditure structures and serves as a strategic fiscal buffer against macroeconomic uncertainty. However, the efficacy of this buffer is critically undermined by information asymmetries arising from political connectedness and creative accounting practices, distortions that compromise managerial decision-making and fiscal accountability. Notably, jurisdictions embracing Environmental, Social, and Governance (ESG) principles alongside Technology-Organization-Environment (TOE) frameworks demonstrate significantly higher budget absorption efficiency and public value creation. Novelty/value – This research contributes a nuanced political economy perspective to fiscal resilience literature, offering policymakers evidence-based pathways to transform idle balances into instruments of sustainable local development, without succumbing to political capture or fiscal opacity.]]>
<![CDATA[Exploring the Nexus Between Country of Origin and Purchase Intentions towards Korea Cosmetics : Evidence from Myanmar’s Market ]]>
<![CDATA[Atar Thaung Htet]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1467
<![CDATA[Purpose – As the firms reach on global stage to penetrate and grasp global market, country-of-origin (COO) is popular concept for this era.Thus, this study tries to explore country-of-origin (COO) and examine the effect of COO on purchase intentions of Korea cosmetic in Myanmar.The specific objectives of this study are- to explore the consumers’ perceptions on country-of – origin dimensions in Myanmar cosmetic market, to examine the users’ intentions to purchase on Korea cosmetic in Myanmar and to analyze the effect of country of origin on purchase intention of Korea cosmetics in Myanmar.Methodology/approach – The required 193 respondents were selected by convivence sampling techniques in this study. The descriptive statistics and multiple linear regression analysis used in this study in order to analyze the collected data. Quality & technology excellence, product superiority and trust, product class and knowledge and xocentrism were major dimensions of country of origin in this study. Findings – This study found that all of this country-of-origin dimensions except product class & knowledge have positively significant effect on purchase intentions of Korea cosmetics in Myanmar. Novelty/value – Therefore, this study made some practical recommendation for market practioners in Myanmar how to focus on each dimension of country-of-origin produced the effective marketing strategies and suggested the comprehensive frameworks for other emerging markets in south east Asia regions for academic world]]>
<![CDATA[Customer Satisfaction as a Mediator Between Service Quality, CRM, and Customer Loyalty ]]>
<![CDATA[Made Dwika Dinda Damayanti]]>;
<![CDATA[Ni Made Wahyuni]]>;
<![CDATA[Made Setini]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1762
<![CDATA[Purpose – This study aims to examine the effects of service quality and customer relationship management (CRM) on customer loyalty, with customer satisfaction as a mediating variable, among Bank Permata customers in Bali. Methodology/approach – This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 Bank Permata customers in Bali. The analysis was conducted using Partial Least Squares (PLS) to test the direct and indirect relationships among variables. Findings – The results reveal that service quality does not have a significant direct effect on customer loyalty, but it has a positive and significant influence on customer satisfaction. CRM has a positive and significant effect on both customer satisfaction and customer loyalty. Customer satisfaction also positively and significantly affects customer loyalty. Furthermore, mediation analysis indicates that customer satisfaction fully mediates the relationship between service quality and customer loyalty, while it partially mediates the relationship between CRM and customer loyalty. Novelty/value – This study provides empirical evidence that customer satisfaction plays a crucial bridging role in strengthening loyalty within the banking sector, particularly in the context of Bank Permata Bali. The findings highlight the importance of improving service performance and implementing sustainable, personalized CRM strategies to enhance long-term customer loyalty.]]>
<![CDATA[Building Intention to Use in Educational Institution: How Service Quality and Reputation Drive Student Satisfaction ]]>
<![CDATA[Sabar Arifin]]>;
<![CDATA[Darjat Sudarjat]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1615
<![CDATA[This study examines how service quality and institutional reputation shape students’ intention to continue their studies. It also investigates the extent to which satisfaction mediates the formation of students’ intention to use (continue using) study services at the same institution. A quantitative method was employed, involving 178 lower-secondary students as respondents; data were analyzed using SmartPLS. The findings show that perceived institutional reputation influences students’ intention to continue their studies, whereas service quality—despite affecting student satisfaction—does not influence intention to continue. Likewise, satisfaction as a mediator does not affect intention to continue. These results are expected to benefit the education sector—especially educational marketing and service management—in designing strategies to enhance and communicate institutional reputation and to develop more distinctive, impressive student services.]]>
<![CDATA[IEE Acarya Training to Enhance Learning and Life Skills: The Role of Culture in Entrepreneurial Decision-Making ]]>
<![CDATA[Benny Agustian]]>;
<![CDATA[Taufiq Budi Satriyo]]>;
<![CDATA[Regina Fortunata Salim]]>;
<![CDATA[Ina Agustini Murwani]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1628
<![CDATA[This study aims to develop and assess the feasibility of the IEE Acarya training model as an alternative learning method and medium for high school students to enhance learning motivation and life skills. The research applies a design thinking approach consisting of five stages: empathize, define, ideate, prototype, and test. The model integrates experiential learning and entrepreneurship-based education principles. The data were collected through literature review, observation, and feedback from pilot participants in selected schools in Jakarta. The findings show that the IEE Acarya model effectively stimulates students’ learning motivation, creativity, and problem-solving skills through game-based learning experiences. The business model developed using the Business Model Canvas demonstrates practical feasibility from educational, technological, and financial perspectives. This study contributes to the innovation of entrepreneurship education by integrating design thinking and board game–based experiential learning as a holistic framework to foster creative and life skills among youth. Keywords: Design Thinking, Experiential Learning, Entrepreneurship Education, Board Game, Life Skills]]>
<![CDATA[The Effect of Credit Collection Policy on Loan Performance in the Banking Sector in Central region of Uganda ]]>
<![CDATA[Alex Semusu]]>;
<![CDATA[Eton Marus]]>;
<![CDATA[Kaaya Siraje]]>;
<![CDATA[Eliab Byamukama Mpora]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1703
<![CDATA[This study examined the effect of credit collection policy on loan performance in the banking sector of Central Uganda. Despite the presence of formal credit collection frameworks, commercial banks in Uganda continue to experience persistent loan defaults, raising concerns about the effectiveness of existing collection practices in improving loan performance. Anchored in a pragmatic research paradigm, the study adopted a mixed-methods approach. Quantitative data were collected using structured questionnaires administered to selected commercial banks and analyzed through Covariance-Based Structural Equation Modeling (CB-SEM) using Jeffrey’s Amazing Statistical Program (JASP) version 0.19.3.0. Exploratory Factor Analysis (EFA) was employed to validate the measurement model. Qualitative data were obtained through key informant interviews and analyzed thematically to complement and explain the quantitative findings. The results revealed that credit collection policy had a negative but statistically non-significant relationship with loan performance (β ≈ −0.04, p > 0.05). While the measurement model demonstrated acceptable construct validity and reliability, the structural model indicated that formal credit collection policies did not significantly influence loan performance outcomes. Qualitative findings provided further insight, showing that collection practices were largely reactive, with recovery efforts typically initiated only after loans became non-performing. In addition, heavy reliance on third-party debt collectors and delayed borrower engagement weakened internal ownership and accountability in the credit recovery process. The study contributes empirical evidence from Uganda’s banking sector by demonstrating that the effectiveness of credit collection policy is determined less by formal policy design and more by proactive implementation and early borrower engagement. By integrating quantitative SEM results with qualitative insights, the study offers a nuanced explanation for the weak linkage between credit collection policies and loan performance, with implications for strengthening credit risk management policies in developing economies.]]>
<![CDATA[How Cooperative Governance Improves Quality Consistency in Patchouli Essential Oil Value Chains ]]>
<![CDATA[Mochammad Rafli Naseery]]>;
<![CDATA[Pramesti Salsabil Putri Herjuno]]>;
<![CDATA[Zainur Rijal]]>;
<![CDATA[Ario S. Setiadi]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1736
<![CDATA[Quality inconsistency remains a persistent challenge in smallholder-based patchouli essential oil value chains, where fragmented production systems and weak coordination limit compliance with market quality standards. This study examines how cooperative governance improves quality consistency by functioning as a coordination authority within a quality-sensitive agricultural value chain. Using a qualitative case study of a patchouli essential oil cooperative in Legok, Indonesia, data were collected through field observations, semi-structured interviews with cooperative managers, member farmers, and downstream buyers, as well as document analysis. The findings reveal that cooperative governance enhances quality consistency by centralizing production standards, coordinating harvesting and distillation processes, and embedding traceability as an internal governance mechanism rather than a standalone technological tool. This governance arrangement reduces quality variability, strengthens accountability among value chain actors, and improves the cooperative’s bargaining position in downstream markets. The study contributes to agribusiness and value chain governance literature by demonstrating that quality upgrading in smallholder systems is primarily driven by governance reconfiguration rather than technical interventions alone, offering practical implications for cooperative management and policy design in quality-sensitive agricultural markets.]]>
<![CDATA[Socio-Economic Impact of Digital Credit Accessibility: A Quantitative Analysis of Shopee Paylater Adoption and Consumptive Behavior ]]>
<![CDATA[Mirza Hedismarlina Yuneline]]>;
<![CDATA[Elvita Fujiyama Ruchiyat]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1766
<![CDATA[Purpose – This study investigates the psychological and technical determinants of digital credit-driven consumption within localized Indonesia administrative districts, specifically focusing on the influence of perceived ease of use and perceived usefulness on the consumptive behaviour of the community in Sumedang Regency. The objective of the study is to analyse the extent to which the Shopee Paylater feature catalyses unplanned and irrational spending patterns among diverse demographic groups. Methodology/approach – Utilizing a quantitative methodology characterized by descriptive and verification analysis, the study surveyed 100 respondents in Sumedang Regency through purposive sampling, employing multiple liner regression and classical assumption testing via SPSS software. Findings – The research findings indicate that perceived ease of use and perceived usefulness both exert a positive and significant influence on consumptive behaviour, both partially and simultaneously with the Technology Acceptance Model (TAM) variables collectively accounting for 38 percent of the variance in consumer spending habit. Novelty/value – The originality of this research lies in its localized focus on semi-urban regency, providing granular insight into how digital payment innovations transform financial behaviour outside of major city, where traditional credit penetration remains low. Keywords: Perceived Ease of Use, Perceived of Usefulness, Consumptive Behavior, Shopee Paylater]]>
<![CDATA[Reducing Accounting Fraud Tendencies: The Role of Internal Control Effectiveness, Information Asymmetry, and Religiosity ]]>
<![CDATA[I Nyoman Arta Nadi]]>;
<![CDATA[Luh Kade Datrini]]>
<![CDATA[ Husnayain Business Review Vol. 6 No. 1 (2026) ]]>
Publisher : <![CDATA[Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI) ]]>
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DOI: 10.54099/hbr.v6i1.1768
<![CDATA[Purpose – This study aims to examine the effect of internal control effectiveness, information asymmetry, and religiosity on the tendency of accounting fraud in Village Credit Institutions (LPD) in Baturiti District. Methodology/approach – This research employed a quantitative approach using primary data collected through questionnaires distributed to LPD management and employees directly involved in financial management. The population consisted of 139 individuals, with 107 respondents selected through purposive sampling. Data were analyzed using multiple linear regression techniques. Findings – The results indicate that internal control effectiveness has a negative and significant effect on the tendency of accounting fraud, while information asymmetry has a positive and significant effect. Religiosity also shows a negative and significant influence on the tendency of accounting fraud. These findings suggest that stronger internal controls and higher religiosity reduce fraud tendencies, whereas greater information asymmetry increases the likelihood of fraud. Novelty/value – This study provides empirical evidence on the combined role of organizational control systems, information transparency, and moral values in preventing accounting fraud within LPDs. The results can serve as a reference for improving governance and fraud prevention strategies in rural financial institutions. Keywords: Internal Control Effectiveness, Information Asymmetry, Religiosity, Accounting Fraud Tendency, Village Credit Institutions (LPD)]]>
