cover
Contact Name
Yen Efawati
Contact Email
secretariat.ijabo@gmail.com
Phone
+6281394838831
Journal Mail Official
secretariat.ijabo@gmail.com
Editorial Address
Komplek Puri Cipageran Indah 2, Blok E1 No. 5, Kecamatan Ngamprah, Kabupaten Bandung Barat-40552
Location
Unknown,
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INDONESIA
International Journal Administration, Business & Organization
ISSN : 27215652     EISSN : 27215652     DOI : https://doi.org/10.61242/ijabo.xx.xxx
International Journal Administration Business and Organization (IJABO) is an international peer-reviewed scientific journal with open access, publishing high quality conceptual and measure development articles in the areas of management, business administration, and related disciplines. IJABO publishing interesting articles in a highly readable format in English or Indonesian (bilingual). First published in 2020 for an online version and receive original research articles and any review papers. The aims of IJABO are disseminate research results and to improve the productivity of scientific publications for worldwide audience . IJABO is published four monthly (3 issues per year) with the scope and focus of the research areas that covers a wide variety of topics in management (but not limited to): Business Administration, Organization and Behavior, Marketing, Retail, Small Business, Entrepreneurship, Human Resources, Management Finance, Public Administration, Education Administration, Public Policy, and Organization.
Articles 233 Documents
Development of Hygiene and Sanitation Evaluation of Poultry Slaughter in Traditional Markets Mohamed Arif; Saifuddin; Mochamad Lutfan Hafidullah; Ridho Muhammad Rizqi; Moh. Khoirul Anam
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.575

Abstract

Traditional markets remain the main distribution center for poultry products in Indonesia, but hygiene and sanitation practices in poultry slaughterhouses often do not meet food safety standards. Inadequate environmental conditions, workers' inattention to hygiene, and the lack of sanitation facilities increase the risk of cross-contamination, which can threaten public health. This study aims to develop a simple, applicable, and technical indicator-based evaluation tool to assess the hygiene and sanitation conditions of poultry slaughterhouses in traditional markets, while identifying key problems that occur in the field. The research method used is a qualitative descriptive method with a field study approach. Data were collected through direct observation, in-depth interviews, and visual documentation at several poultry slaughterhouses in the traditional markets used as research locations. The evaluation instrument was developed based on physical environmental indicators, worker behavior, and waste management systems, which were then tested to measure its effectiveness in identifying actual problems. The results show that the majority of poultry slaughterhouses in traditional markets still face significant challenges in terms of hygiene and sanitation. Basic infrastructure such as drainage, clean water supply, and handwashing facilities are very limited. Worker behavior in maintaining personal hygiene and work equipment is also still low. These findings underscore the need for training-based interventions and facility improvements, as well as the development of a continuous monitoring system to maintain better hygiene and sanitation standards in traditional markets. The developed evaluation instrument proved effective as a practical tool for identifying weaknesses and designing more targeted and sustainable improvement.
Governance and Compliance in PIA: A Risk-Based Framework for Achieving Financial Sustainability Khan, Mian Muhammad Ajmal; Ahmed Mehmood Qureshi; Tooba Zaheer
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.576

Abstract

Pakistan International Airlines (PIA), founded in 1955, once symbolized national pride and success. However, after experiencing years of prosperity, it has unfortunately descended into one of Pakistan's most financially struggling enterprises, facing immense losses. This study explores the challenges that have led to the decline of Pakistan International Airlines (PIA), once a leading state-owned enterprise, focusing on management, financial oversight, and compliance issues. By applying Governance and Management theories, the research reveals how the lack of proper governance has deeply affected PIA’s economic health and day-to-day operations. Through mixed methods, quantitative data analysis, and comparative studies of PIA's financial performance from 2013 to 2023, the study highlights concerning patterns such as persistent losses, unpredictable revenue growth, and an unsustainable debt ratio. It finds that political influence, poor leadership appointments, and the absence of strong GRC processes have all played a significant role in PIA’s struggles and damaged its international standing, particularly after the 2020 fake pilot license scandal. In contrast, Emirates and Turkish Airlines have thrived globally by integrating effective ESG and GRC strategies into their operations. The findings emphasize that for PIA to regain its financial stability, comply with international standards, and compete on the global stage, comprehensive improvements in governance are necessary. This includes prioritizing professionalism, listening to stakeholders, strengthening risk management practices, and embracing ESG principles to foster long-term success.
Workload, Work-Life Balance, and Job Satisfaction: Their Impact on Nurse Performance at Goenawan Partowidigdo Pulmonology Hospital Fauzi, Izmal; Muharram, Hari; Hadiyat, Yayan; Arismiadi, Mujtahid
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.584

Abstract

This study explores the relationship between workload and work-life balance with nurses' performance, with job satisfaction as a mediating factor, at Goenawan Partowidigdo Pulmonology Hospital in Bogor. The study is based on the demands for providing optimal patient care, which requires optimal nurse performance. However, there are still suboptimal work outcomes, such as patient safety incidents involving nurses, where nurse performance can be influenced by several factors, including workload, work-life balance, and job satisfaction, which serves as a mediating variable in this relationship. A quantitative research design was applied using a survey method and total population sampling. Of the 171 nurses, 140 completed the questionnaire. Data were analyzed using descriptive statistics and Structural Equation Modeling (SEM). The results show that workload does not significantly affect job satisfaction, while work-life balance has a positive and significant effect. Additionally, job satisfaction was found to have no significant effect on nurses' performance. In contrast, workload shows a marginally significant positive impact on performance, while work-life balance has no direct influence. Neither workload nor work-life balance affects performance indirectly through job satisfaction. The implications of this research suggest that improving nurse performance can be achieved through fair workload distribution and better workload management. Furthermore, policies that support nurses in balancing work and personal life are also important. Although work-life balance does not have a direct impact on performance, such policies still contribute to job satisfaction, which in turn can improve the quality of care and support overall nurse performance improvement.
Peran Audit Eksternal dalam Mengidentifikasi dan Menangani Masalah dalam Penyajian Laporan Keuangan: Studi Kasus di Industri Peternakan Muhammad Nur Maftuh Ihsan; Ratnawati, Dyah
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.586

Abstract

This study aims to describe the role of external audit in identifying and resolving problems in the presentation of financial statements in non-public entities, with a case study in the livestock industry. The background of this research is based on the importance of financial statements as a basis for decision making by stakeholders, but in practice, many entities still experience obstacles in preparing financial statements that comply with standards. One of these livestock industries is a company that faces similar challenges, such as manual recording that is not orderly, data discrepancies with current accounts, and a lack of human resources who understand accounting adequately. This research uses a qualitative method with a case study approach, involving direct interviews and documentation studies as data collection techniques. The results show that external audit not only plays a role in providing an opinion on the fairness of financial statements, but also provides strategic recommendations in the form of digitizing records, training human resources, and preparing standard operating procedures. Thus, external audit plays an important role as a strategic partner in improving the quality of financial reporting and overall corporate governance.
Virtual Influencer Marketing: Examining the Impact of Perceived Authenticity and Source Attractiveness on Brand Trust with Digital Literacy as a Moderator Pramana Putra, Made; Ferdianto, Jemmy Regri; Putra, Putu Yunartha Pradnyana; Padang, Rikky Rundu
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.587

Abstract

The marketing landscape is witnessing a strategic shift from human to AI-powered virtual influencers (VIs). While their use is growing, their impact on brand trust remains unclear, especially concerning key attributes like perceived authenticity and source attractiveness, and how these are filtered by consumers' digital literacy. This quantitative study employed an online survey to collect data from 153 Indonesian social media users from Generations Y and Z who were actively exposed to VI content. Data were analyse using Structural Equation Modelling (SEM) with Partial Least Squares (PLS) to test hypotheses regarding the influence of perceived authenticity and source attractiveness on brand trust, with digital literacy as a moderating variable. The results confirmed that both perceived authenticity (β = 0.612, p < 0.001) and source attractiveness (β = 0.328, p < 0.001) have a significant positive effect on brand trust. Furthermore, digital literacy was found to be a significant, albeit weaker, moderating factor in this relationship (β = 0.167, p = 0.015), indicating that a consumer's level of digital sophistication influences how they process VI’s attributes to form brand trust. The study concludes that the effectiveness of VIs is not universal but is critically dependent on the audience's level of digital literacy. For theorists, this study extends models like the Elaboration Likelihood Model by validating their application to non-human entities. For managers, the findings underscore the need to prioritize authentic narrative-building and strategic VI alignment with brand identity.
Digital Promotion Strategy and Book Content Quality Mediated by Value Creation on Purchase Decisions of Islamic Non-Fiction Books at Elex Media Komputindo Publisher Hediansyah; Pranowo, Agus Setyo; Hannan, Sufrin
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.588

Abstract

This study examines how value creation mediates the influence of digital promotion strategy and book content quality on purchase decisions of Islamic non-fiction books published by Elex Media Komputindo. The research is grounded in the phenomenon of shifting reader behavior in the digital era, where consumers increasingly rely on online platforms to discover, evaluate, and purchase books. Despite the growth of digital channels, publishers continue to face declining performance of newly released titles, while older titles dominate sales. This indicates that existing promotional efforts have not fully succeeded in strengthening perceived value for new publications. At the same time, the abundance of book choices and intense competition among publishers make readers more selective, placing greater emphasis on both the relevance and credibility of book content. These challenges highlight the need for publishers to employ more effective digital promotion strategies and to enhance content quality in order to build stronger perceived value among consumers. By analyzing the relationships among these variables, this study aims to provide insights into how digital promotion and content quality can work in synergy to increase consumers’ perceived value and ultimately encourage purchase decisions for Islamic non-fiction books.
Optimalisasi Rekapitulasi Faktur Pajak untuk Efisiensi Pelaporan Pajak Pertambahan Nilai Pramesthi Sekar Maheswari; Fitriani, Nurul
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.589

Abstract

This study aims to explore the optimization of input and output tax recapitulation through electronic invoices to improve the efficiency of Value Added Tax (VAT) reporting at PT X. The research employs a descriptive qualitative approach to analyze the effectiveness of the company’s tax recapitulation process. Data were collected through semi-structured interviews with tax consultants and direct observation of the VAT reporting process at PT X, a building materials distribution company in Sidoarjo that collaborates with Enny Consulting Tax Firm. The results show that the implementation of electronic invoices enhances the efficiency of VAT reporting, although the achieved efficiency level is still limited to around 50% due to issues such as human error, limited human resources, and data discrepancies. The findings highlight the importance of staff training, synergy between accounting and taxation functions, and the use of software such as Accurate and Excel to improve reporting accuracy. The novelty of this study lies in its in-depth analysis of the tax recapitulation process at PT X and the specific strategies proposed for optimization. Future studies are recommended to involve more companies across various industries and stakeholders, including tax office officials and e-invoice system developers, to obtain a more comprehensive perspective on the challenges and solutions in optimizing VAT reporting.
Strategy for Human Resource Management Development Based on Digital Transformation to Optimize the Performance of PT. Dirgantara Indonesia Hidayat, Hidayat; Suhartono, Gunawan; Rukayat, Yayat
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.603

Abstract

PT Dirgantara Indonesia (Persero) is an aerospace industry owned by the state. The accelerating speed of digital transformation nowadays has revolutionised businesses in how they digitally manage their information, automate processes, and enhance human capital productivity. The main aims for PT Dirgantara Indonesia are to reconcile the development strategies of HR and technological progress so that there is professional competence and organisational excellence in its workforce. This study explores the digital transformation principles that underlie HRM strategies in PT Dirgantara Indonesia. The study used a qualitative descriptive design, and the data were collected through field observations, interviews with HR managers, line managers,  employees, and stakeholders. Click here for the full article. A semi-structured interview protocol was used in an effort to obtain deep insights from the participants about the process of incorporation digital transformation into HRM practices. The findings indicate that PT Dirgantara Indonesia has made strategic and systematic efforts to develop the human resources based on digital technology. Some of the significant initiatives include digitization of business processes, application of digitally integrated databases, and innovation-driven product and service development. It has also introduced hundreds of digital training and empowerment programs, automated manual processes, and changed internal rules to adapt to shifting digital market realities. The organizational leaders applied the APS-6 INDI 4.0 Assessment to evaluate the readiness of the organization for digital transformation, implemented immediate actions in areas where gaps were identified, and showed a continued necessity for them to adapt to new technology that will sustain performance at all levels.
Beyond the Consumer Lens: Mapping Firm-Side Digital Marketing Studies in Indonesian MSMEs Tindi, Ricardo Gianluigi; Silaban , Daniel Peterson
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.616

Abstract

This study systematically reviews recent research on how Indonesian micro, small, and medium enterprises (MSMEs) adopt and use digital marketing in response to rapid digital transformation following the COVID-19 pandemic. Although digital marketing has emerged as a key driver for market visibility and customer engagement, many MSMEs still face challenges in integrating digital initiatives into strategic business processes. Using a dual-corpus design that combines Scopus-indexed and SINTA-indexed articles published between 2020 and 2025, this study maps how firm-side digital marketing research has developed in Indonesia, focusing on thematic patterns, methodological approaches, theoretical perspectives, and analytical levels. The findings indicate that existing research is concentrated on technology adoption and platform-based usage, while studies on capability development, system integration, and ecosystem support remain limited. Emerging topics include sustainability, digital innovation, and artificial intelligence, but these areas require deeper empirical grounding. This review highlights the need for multi-level research that connects individual behavior, organizational capabilities, and institutional environments to support long-term digital transformation among Indonesian MSMEs.
Adoption of Artificial Intelligence Technology in Human Resource Management in Digital Office Management Yuliana, Marcha Dwi; Mardianti, Febri
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.621

Abstract

The objective of this research is to examine the impact of integrating Artificial Intelligence (AI) on the effectiveness of Human Resource Management (HRM) within a digital office workplace. The study reveals that AI enhances the efficiency, accuracy, and fairness of numerous HR operations, especially recruitment, performance evaluation, and staff development. This research employs a qualitative descriptive approach using a systematic literature review to synthesize relevant scholarly findings on AI adoption in HRM within digital office environments. Furthermore, the implementation of digital technologies promotes enhanced communication, faster information flow, and a collaborative and inventive working environment. Despite these benefits, challenges remain, such as data privacy issues, cybersecurity threats, employees’ insufficient digital literacy, and resistance to technological innovation. Successful AI implementation in human resource management requires a holistic strategy encompassing technological readiness, enhancement of employees’ digital competencies, adherence to ethical standards, and an adaptable organizational culture. This approach allows organizations to develop flexible, sustainable, and effective office management systems that preserve a competitive edge amidst ongoing digital transformation.