cover
Contact Name
Liem Gai Sin
Contact Email
journal.ijabim@gmail.com
Phone
+62341366222
Journal Mail Official
journal.ijabim@gmail.com
Editorial Address
AIBPM Publisher JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia Phone: +62341366222
Location
Kab. malang,
Jawa timur
INDONESIA
International Journal of Applied Business and International Management
Published by AIBPM Publisher
ISSN : 26147432     EISSN : 26212862     DOI : https://doi.org/10.32535/ijabim
The International Journal of Applied Business and International Management (IJABIM) is a peer-reviewed journal that provides a platform for scholars, professionals, and policymakers to share pioneering research in international business, management, and economics. Published quarterly, the journal adopts a multidisciplinary approach, promoting diverse perspectives and the dissemination of impactful ideas within the global academic community. It welcomes submissions on a wide range of topics, including marketing, finance, system information management, business ethics, entrepreneurship, global business, consumer behavior, information technology management, change management, business information systems, cost management, and other related fields.
Articles 11 Documents
Search results for , issue "Vol 10, No 1 (2025): April 2025" : 11 Documents clear
The Impact of Digital Marketing, Market Orientation, Entrepreneurial Competencies, and Entrepreneurship Characteristics on the Fashion MSMEs Performance in Yogyakarta Rifani, Siti Khusnul; Arif, Nina Fapari; Wijaya, Riko Setya; Rahman, Fathi Habibatur
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3879

Abstract

The creative economy sector has been a key driver of economic growth, with the fashion-textile and clothing industry being a significant component. However, businesses in this sector face numerous challenges as they strive to remain competitive within the MSME ecosystem. The objective of this study is to examine the impact of digital marketing, market orientation, entrepreneurial competence, and entrepreneurial characteristics on the performance of fashion SMEs in Yogyakarta. The research sample consists of 100 respondents, selected using maximum likelihood estimation. The methodology employed in this study is Structural Equation Modeling (SEM) with SMART PLS 3.2.9. The results indicate that digital marketing and market orientation have a significant positive effect on MSME performance, while entrepreneurial competence does not show a significant impact. Furthermore, entrepreneurial characteristics are found to enhance the performance of MSMEs. In conclusion, the findings highlight the importance of digital marketing, market orientation, and entrepreneurial characteristics in improving the performance of fashion SMEs, providing valuable implications for business strategies within this sector.
The Effect of Power and Internet Challenges on the Productivity of Small Enterprises in Southeast Asia: An Empirical Analysis Manansala, Leo Delaric; Vargas, Eric Abuso
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3758

Abstract

This study examines the effect of power shortages and internet interruptions on the productivity of small retail firms in Southeast Asia, specifically in Indonesia, the Philippines, and Vietnam. Using data from the 2015 and 2023 World Bank Enterprise Surveys, the research investigates how these disruptions affect firm output, with a focus on small enterprises, a sector often overlooked in existing literature. Power shortages have been shown to hinder productivity, but the effect varies by country, with regional and national contexts influencing the outcomes. This study incorporates internet interruptions as a newly considered variable in the 2023 data, adding a modern perspective on how digital infrastructure challenges impact small businesses. Using the Fixed Effects Model, Random Effects Model, and Ordinary Least Squares regression techniques, the research identifies significant effects of power shortages on productivity, particularly in Indonesia and Vietnam. However, internet interruptions did not show a statistically significant impact across the regions studied. The findings suggest that small retail firms may be less reliant on stable internet access compared to sectors that are more digitally intensive. The study highlights the importance of tailored, localized strategies to mitigate disruptions and calls for future research to explore contextual factors and adaptive strategies that affect productivity in the face of infrastructure challenges.
The Effect of Intellectual Capital on Fair Value of Shares: Evidence from Indonesia’s Basic Materials Sector Sulistyorini, Ryna Sri; Pamungkas, Noto; Yulianti, Retno
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3578

Abstract

Intellectual capital, which includes intangible assets such as knowledge, innovation, and organizational capability, plays a critical role in influencing firm performance and valuation, particularly in knowledge-intensive industries. This study aims to examine the effect of intellectual capital on the determination of fair value of shares in companies operating in the Basic Materials sector. The study uses a quantitative approach with multiple linear regression analysis applied to a sample of 132 observations from 46 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The fair value of shares is measured using the Price Earnings to Growth (PEG) ratio, while intellectual capital is assessed through its three key components: human capital, structural capital, and relational capital. The findings provide empirical evidence that intellectual capital has a significant and positive impact on the fair value of shares. Among the control variables, leverage shows a negative effect, while firm size does not significantly influence fair value. The study concludes that intellectual capital should be strategically managed and disclosed, as it contributes to market valuation. These results offer valuable implications for investors, regulators, and company management in developing more comprehensive valuation models in emerging markets.
The Impact of ESG on the Performance of Philippine-Listed Firms: The Role of Audit Quality and CEO Duality Manansala, Leo Delaric; Mallorca, Elma Lim
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3760

Abstract

This study investigates the relationship between ESG performance and firm outcomes in Philippine-listed companies from 2012 to 2023, considering the moderating roles of audit quality, discretionary accruals (DACC), and CEO duality. Using data from 20 publicly listed firms and the Generalized Method of Moments (GMM), the findings reveal that higher ESG scores positively impact market-based performance metrics such as the Price-to-Book (P/B) ratio and EV/EBITDA, supporting the notion that strong ESG practices are valued by the market. Audit quality, measured by audit fees, strengthens this relationship, indicating that robust external oversight enhances confidence in ESG disclosures. On the other hand, high DACC—indicating earnings manipulation—negatively affects the ESG-performance link, suggesting that market participants may devalue ESG efforts if earnings are perceived as manipulated. CEO duality also moderates the relationship, with its effects depending on the governance context. The study highlights the complex, context-dependent nature of ESG’s impact on firm performance and underscores the importance of governance practices in realizing the financial benefits of ESG initiatives.
Evaluating the Impact of Servicescape and Information Systems on University Students’ Academic Performance in Malang Waluyowati, Nur Prima; Riandi, Muhammad Hafiz
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3875

Abstract

In the ever-changing world of higher education services, examining factors that impact students’ performance is important in making sure that student’s learning experience can be improved to reach academic success. This research investigates the impact of University Servicescape (USc) and Information Systems Implementation Quality (ISQ) on student performance in higher education institutions in Malang. USc refers to the physical environment and facilities provided by the university. At the same time, the ISQ pertains to the effectiveness and efficiency of the technological systems employed for academic and administrative purposes. Both factors have been deeply researched separately in the context of higher education service management, but no research has delved into both at the same time. A quantitative empirical survey-based study is employed to examine this topic. The sample consists of university students studying in Malang, East Java, Indonesia. The results empirically show that USc and ISQ significantly impact university student performance in higher education, particularly within institutions in Malang, East Java, Indonesia. These findings should be useful for policymakers, university administrators, and educators in enhancing the delivery of educational services in higher education institutions across Indonesia.
The Arm's Length Principle in Mitigating Tax Avoidance: A Systematic Literature Review Ardika, I Kadek Agus; Ardianti, Putu Novia Hapsari; Nindia Putri, Cokorda Istri Agung Evita
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3673

Abstract

This study examines the effectiveness of Transfer Pricing Documentation (TP Doc) in supporting the Arm’s Length Principle (ALP) to reduce tax avoidance through related-party transactions (RPTs), especially involving tax haven jurisdictions. Using a Systematic Literature Review (SLR) approach, 15 relevant studies published between 2015 and 2024 were analyzed. The literature was selected based on keywords such as “Profit Shifting,” “Tax Haven,” “Related Party Transaction,” “Tax Avoidance,” and “Transfer Pricing.” The findings indicate that TP Doc contributes significantly to enhancing transparency and providing accurate information that enables tax authorities to evaluate whether intercompany transactions reflect fair market values. However, its implementation faces several challenges, including limited access to reliable data, inconsistencies in international standards, low compliance levels, and exploitable loopholes. Additionally, multinational enterprises (MNEs) frequently use RPTs to shift profits to low-tax jurisdictions, reducing their overall tax obligations. The study highlights the need to strengthen regulations, enhance tax authority enforcement, and promote international cooperation to ensure TP Doc effectively supports Indonesia’s tax reform and compliance efforts.
Development of a Fleet Management System Application: A Design Thinking Approach at a Property Company Rahmad, Muji; Ghina, Astri
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3730

Abstract

The advancement of digital technology has become a crucial strategy for businesses, including Telkom Property, which operates in the fleet management industry. The company faces challenges related to cost efficiency, time efficiency, and security. This study aims to analyze the requirements for implementing a fleet management system application using the design thinking approach to support the company’s efficiency programs. The design thinking methodology employed consists of five stages: (1) empathize, (2) define, (3) ideate, (4) prototype, and (5) testing. Data were collected through interviews with eight respondents, comprising five external and three internal stakeholders. The 635 method was used to prioritize ideas for prototype development. The prototype, presented as a fleet management application mockup, was tested with respondents to ensure feature alignment with user needs. The study findings reveal that the developed fleet management system application enhances efficiency, security, and user satisfaction. Application evaluation using the System Usability Scale (SUS) yielded a score of 78.4, surpassing the threshold of 71.1. Additionally, 100% of respondents agreed that the application meets their expectations. This research concludes that implementing a fleet management application based on the design thinking approach is effective in supporting Telkom Property's operational efficiency
Analyzing the Influence of Brand Ambassadors, Promotion, and Viral Marketing on Purchase Decisions for a Snack Brand Laksana, Dwi Hari; Liestyana, Yuli; Marbun, Nursabilla
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3788

Abstract

This study analyzes the effect of brand ambassadors, promotion, and viral marketing on purchase decisions of Tos Tos, a brand of tortilla chips snack. This study uses primary data. This study uses quantitative research with a population of NCT Dream fans in Indonesia. The sample taken in this study consisted of 105 respondents using a non-probability sampling method with a purposive sampling technique. The study used a questionnaire. The results of this study found that brand ambassadors, promotions, and viral marketing together have a significant effect on the decision to purchase Tos Tos snack. Brand ambassadors affect the decision to purchase Tos Tos snack. Promotion affects the decision to purchase Tos Tos snack. Viral marketing affects the decision to purchase Tos Tos snack. The researcher suggests that the Tos Tos snack company can maintain the number of advertisements on social media, the quality of message delivery, the reach of promotions, prize offers, and special offers offered. When viewed from the average promotion indicator, the special offer indicator has the lowest value, so the company needs to re-evaluate what special offers should be given to consumers. Consumers, when making purchasing decisions, will consider who advertises the product. The results of the research show that the promotion of the Tos Tos snack is very attractive to NCT Dream fans.
Do Green Practices Influence Perceived Sustainable Performance? Empirical Evidence from Hotels and Resorts in the Philippines Ocho, April Mae; Virador, Leomar Blanco; Morales, Mary Rose; Bahalla, Jonadel Ann; Gumapac, Genille Grace; Mosqueda, Lyzel
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3528

Abstract

Sustainability has become a critical concern in the hospitality industry due to increasing environmental issues and heightened consumer awareness. Consequently, hotels and resorts are adopting green practices to enhance their sustainability. This study aims to assess the green practices of selected hotels and resorts in Panglao, Bohol, Philippines, and evaluate their impact on perceived sustainable performance. Data were collected from 114 managers and department heads using a questionnaire and analyzed with SmartPLS version 4. The findings indicate that respondents moderately engage in energy management, water management, waste management, and green purchasing. Additionally, the data demonstrate that green practices significantly and positively affect perceived economic (c = 0.70, t = 12.53, p 0.001), environmental (c = 0.84, t = 20.41, p 0.001), social (c = 0.67, t = 11.84, p 0.001), and overall sustainable performance (c = 0.75, t = 15.73, p 0.001). Implementing green practices is thus essential for achieving sustainability. Hoteliers should integrate these practices into their strategies to enhance sustainable performance. Furthermore, effective communication and comprehensive training on green practices for employees are recommended to ensure their successful implementation.
The Effect of Sustainability Report, Green Accounting, and Leverage on Corporate Values in Energy Sector Companies Maulana, Muhammad Farhan; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3813

Abstract

Energy businesses' economic operations undoubtedly have a direct influence on society, the environment, and the local community. Providing stakeholders with access to corporate information may benefit the business in a number of ways, including financially. This study aims to evaluate the impact of leverage, green accounting, and sustainability reports on corporate value. The corporate value, the study's dependent variable, uses the price-to-book value (PBV) ratio to calculate. In contrast, the independent variables that are employed, including the sustainability report, are quantified using CSRIj, green accounting using a PROPER, and leverage, which are measured using the debt-equity ratio (DER). The corporate website and Indonesia Stock Exchange (IDX) provided the data utilized in the study. Population studies consisted of energy businesses that were listed between 2020 and 2023 on the IDX. Using purposive sampling, this study sample was selected; therefore, 74 corporate data samples satisfied the criterion. The study's findings suggest that green accounting and sustainability reports have little impact on corporate worth. However, the value of the corporation is impacted by leverage. Therefore, investors pay more attention to financial aspects than non-financial aspects such as environmental and social disclosure. The combination of independent variables in this study shows that the effect on the dependent variable is still weak or limited, so further researchers need to use more varied combinations.

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