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Liem Gai Sin
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journal.ijabim@gmail.com
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+62341366222
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journal.ijabim@gmail.com
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AIBPM Publisher JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia Phone: +62341366222
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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 3 (2025): December 2025" : 11 Documents clear
The Role of Patient Satisfaction in Mediating Quality and Accessibility to Health Service Utilization Anak Agung Diah Ratna Dewi; Gregorius Paulus Tahu; I Gusti Ngurah Agung Gede Teja Kusuma; Pande Ketut Ribek
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4312

Abstract

Concerns regarding patient satisfaction at Kasih Ibu Denpasar Hospital indicate potential issues related to service quality and accessibility. This study aims to examine the mediating role of patient satisfaction in the relationship between service quality, service accessibility, and health service utilization. A quantitative approach was employed involving 82 outpatient respondents, with data collected through structured questionnaires. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used for data analysis. The results show that service quality has a strong and significant effect on patient satisfaction (? = 0.728; p 0.001), as does service accessibility (? = 0.233; p 0.01). Service quality does not have a significant direct effect on health service utilization (? = 0.020; p 0.05), whereas service accessibility has a significant positive effect (? = 0.454; p 0.001). Patient satisfaction also significantly influences health service utilization (? = 0.167; p 0.05). Mediation analysis indicates that patient satisfaction fully mediates the relationship between service quality and utilization and partially mediates the relationship between service accessibility and utilization. These findings highlight the importance of improving service quality, accessibility, and patient experience to enhance health service utilization.
Blockchain Accounting for Transparency, Accountability, and Audit Practice: A Systematic Literature Review Wilda Anabia Prasasti; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4262

Abstract

Blockchain has become a game-changing accounting technology that is changing how businesses document, validate, and report financial data. This study aims to examine the effect of blockchain on accounting, auditing, and financial reporting’s transparency and accountability by conducting a systematic literature review (SLR) of recent works (2023–2025). Drawing on 39 peer-reviewed articles from the Scopus database that as outlined in the PRISMA process, this review synthesizes key issues, research gaps, and directions of future research. Findings demonstrate that blockchain improves efficiency, security, fraud prevention, and data transparency, but adoption remains constrained by regulatory ambiguity, infrastructural limitations, and organizational resistance. Research gaps remain in developing economies, in adoption by accounting professionals, and in the integration of blockchain with accounting standards. Future research is suggested to address these challenges by combining socio-technical and institutional perspectives. The study significantly advances the understanding of scholars, practitioners, and policymakers of how to successfully and sustainably integrate blockchain technology into accounting systems.
The Mediating Role of Trust in the Relationship Between Information Quality, Corporate Image, and Loyalty I Kadek Budi Astawan; Pande Ketut Ribek; I Gusti Ayu Imbayani; Nengah Landra
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4099

Abstract

Continuous engagement in long-term healthcare programs such as the Back-Referral Program (Program Rujuk Balik or PRB) depends on sustained participant loyalty, which is shaped by service-related perceptions and psychological factors. Previous studies have highlighted the roles of information quality and corporate image in influencing participant behavior; however, inconsistencies remain regarding their direct effects on loyalty. This study examines the influence of information quality and corporate image on customer loyalty, with trust considered as a mediating variable. Using a quantitative approach, data were collected from 271 PRB participants and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that information quality does not have a direct effect on loyalty (? = 0.082; p 0.05) but contributes positively to trust (? = 0.463; p 0.001). Corporate image shows a significant direct effect on loyalty (? = 0.209; p 0.05) and also enhances trust (? = 0.488; p 0.001). Trust demonstrates a strong positive effect on loyalty (? = 0.521; p 0.001) and serves as a mediating mechanism linking information quality and corporate image to loyalty outcomes. These findings highlight the importance of trust in maintaining long-term engagement in public healthcare programs and suggest that clear communication, reliable service delivery, and a credible institutional image are central to fostering participant loyalty.
Consumer Attitude and Intention Toward AI-Based Smart Ordering and Delivery Systems in the Fast-Food Industry Azura Abdullah Effendi; Tek Yew Lew; Wei Ning Ooi; Soak Suan P’ng; Mei Shan Poh; Puteri Balqis Binti Hamizan; Arun Singh Tomar; Daisy Mui Hung Kee
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4325

Abstract

The increasing use of artificial intelligence (AI) in fast-food ordering and delivery systems has transformed service processes, yet consumer adoption remains uneven. This study examines the factors influencing consumer attitude and behavioral intention toward AI-based smart ordering and delivery systems in the fast-food industry, using McDonald’s AI-based Smart Ordering and Delivery System in Malaysia as the empirical context. Using a quantitative approach, data were collected from 150 consumers in Malaysia and analyzed using multiple regression analysis. The results show that social influence has a significant positive effect on consumer attitude (? = 0.313, p 0.001), while ease of use, enjoyment, perceived convenience, and trust do not significantly affect attitude. For behavioral intention, perceived convenience (? = 0.218, p 0.01), social influence (? = 0.291, p 0.001), and trust (? = 0.248, p 0.01) are significant predictors, whereas consumer attitude is not (? = 0.066, p 0.05). The models explain 29.8% of the variance in consumer attitude and 44.5% of the variance in behavioral intention. These findings suggest that adoption of AI-based ordering systems in fast-food contexts is driven more by social endorsement and functional considerations than by attitudinal evaluation.
Examining the Impact of Generative AI Content on Impulse Buying Behavior in Social Commerce Huang XiaoFeng; Anton Wachidin Widjaja
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4292

Abstract

The growing adoption of generative artificial intelligence (AI) in social commerce, particularly for promotional videos and live-streaming scripts, has transformed consumer persuasion processes, yet its role in stimulating impulse buying remains insufficiently examined. This study investigates the effects of AI-generated content attributes (credibility, attractiveness, novelty, and trust) on impulse buying tendency, with perceived interactivity examined as a mediating variable. Survey data were collected from 266 Indonesian social commerce users and analyzed using multiple regression and mediation analysis via the SPSS PROCESS macro (Model 4) with 5,000 bootstrap samples. The results indicate that credibility (? = 0.341, p 0.001), attractiveness (? = 0.178, p = 0.003), novelty (? = 0.141, p = 0.019), and trust (? = 0.125, p = 0.025) have significant positive effects on impulse buying tendency. Mediation analysis shows that perceived interactivity partially mediates all relationships, with the strongest indirect effect observed for trust (indirect effect = 0.203). The findings extend impulse buying theory to AI-mediated contexts and suggest that social commerce practitioners should prioritize interactive and credible AI content to enhance consumer engagement and unplanned purchasing behavior.
The Influence of Service Quality and Price Perception on Customer Loyalty: The Mediating Role of Customer Satisfaction in Ride-Hailing Service Kia Hui Gan; Wei Chien Ng; Meenu Baliyan; Leena Zhee Keen Kee; Wai Voon Li; Shuo Li; Yiyang Liu; Visitra Dewangga Apriyanto; Kushagra Verma; Daisy Mui Hung Kee
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4319

Abstract

The rapid growth of ride-hailing services in Southeast Asia has intensified competition, making customer loyalty a critical concern for platforms such as GrabCar. This study examines the effects of service quality and price perception on customer loyalty and investigates the mediating role of customer satisfaction among GrabCar users. A quantitative approach was applied using survey data collected from 150 users in Malaysia, Indonesia, and India through an online questionnaire. The data were analyzed using multiple regression and regression-based mediation analysis. The results indicate that service quality (? = 0.385, p 0.001) and price perception (? = 0.447, p 0.001) significantly influence customer satisfaction, explaining 78.1% of its variance (R² = 0.781). Customer satisfaction has the strongest positive effect on customer loyalty (? = 0.581, p 0.001), while price perception also directly affects loyalty (? = 0.234, p 0.001). In contrast, service quality does not have a significant direct effect on customer loyalty. The findings confirm that customer satisfaction fully mediates the service quality–loyalty relationship and partially mediates the price perception–loyalty relationship, highlighting satisfaction as the key driver of loyalty in ride-hailing services.
Hybrid Bayesian and Machine Learning for Profitability Prediction in LQ45 Firms Junita Silele; Maylen Kambuaya; Hesty Theresia Salle; Ulfah Muslimin; Annisa Fitriah Mudassir; Bill Pangayow
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4283

Abstract

Understanding the drivers of firm profitability is essential for companies in emerging markets, where structural uncertainties and competitive pressures often shape financial performance. This study investigates how four core financial ratios: current ratio (CR), debt-to-asset ratio (DAR), net profit margin (NPM), and total asset turnover (TATO), influence return on assets (ROA) among LQ45 firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using 80 firm-year observations, the analysis applies a hybrid approach combining Bayesian regression, which captures parameter uncertainty, with XGBoost-SHAP to enhance interpretability and detect nonlinear patterns. The Bayesian posterior estimates indicate that TATO has the strongest effect on profitability (? = 0.072, 95% CI: 0.041–0.101), while DAR shows a moderate positive influence (? = 0.018, 95% CI: 0.005–0.032). NPM demonstrates a weaker but still positive contribution (? = 0.009, 95% CI: 0.001–0.018), whereas CR exhibits a non-significant effect (? = –0.002, 95% CI: –0.010–0.006). Numerically, a 10% increase in TATO corresponds to an estimated 0.7% rise in ROA, underscoring the central role of operational efficiency in shaping firm profitability. These findings reinforce the Resource-Based View and Trade-Off Theory and highlight the value of hybrid analytical frameworks for improving the interpretability and robustness of profitability models in emerging markets.
Development Strategy of Integrated Farming System (Beef Cattle, Rice, Corn) on Suboptimal Land: Minahasa Regency Jolyanis Lainawa; Eusebius K. M. Endoh; Zadrak M. Warouw
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4241

Abstract

Suboptimal land in Minahasa Regency has strong potential for integrated cattle–rice–corn farming, but production inefficiency and limited managerial capacity still hinder its performance. This study aims to evaluate technical efficiency, competitiveness, and strategic development priorities for the integrated system on suboptimal land in Minahasa. SFA and DEA are used to measure technical efficiency, while the PAM assesses comparative and competitive advantages. SWOT analysis, the IE Matrix, and the QSPM are applied to formulate strategic directions. Primary data were collected from 90 farmer–breeders representing traditional, semi-commercial, and commercial business types. The findings show an average technical efficiency of 0.72, indicating a 28% improvement potential. The cattle–corn system has a stronger comparative advantage (DRCR 0.79) than cattle–rice (DRCR 0.82), although both face private competitiveness constraints (PCR 1). SWOT–IE results place the system in Quadrant V (“Hold and Maintain”), with QSPM prioritizing efficiency enhancement, institutional strengthening, waste-based downstream product development, and risk adaptation. The integrated system can become an efficient and competitive sustainable agriculture model with adequate institutional support and technological innovation.
The Effect of Firm Size, Profitability, Audit Quality, and Dividend Policy on Earnings Management at Indonesian Conventional Banking Candra Yoga Prasetyo; Januar Eko Prasetio
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4270

Abstract

Earnings management is a major concern for stakeholders, as it can reduce the credibility of financial statements and affect investment decision-making. Even though financial reporting regulations are being tightened, earnings management remains a phenomenon because it negatively affects the quality of corporate earnings and investor trust. Therefore, ongoing effort is needed to identify factors that influence or limit these practices, specifically in Indonesian conventional banking. This study aims to empirically test the simultaneous and partial influence of the structural factor (firm size), performance factor (profitability), external governance factor (audit quality), and managerial policy factor (dividend policy) on earnings management in conventional banking companies listed on the IDX from 2020–2024. This research uses purposive sampling with 105 samples that meet the criteria. Overall, this research shows that the factor influencing earnings management in Indonesian conventional banks is only firm size, with a significance value of 0.000, which is below 0.05. The significance value for profitability is 0.466, for audit quality 0.624, and for dividend policy 0.356; these three variables have values above 0.05. The independent variables in this research show that the overall effect on earnings management is still weak and needs improvement by incorporating other variables for future researchers.
The Moderating Role of Digital Transformation on the Influence of Workplace Spirituality and Sustainable Leadership on School Organizational Performance Yuliana Sri Purbiyati; Richard Andrew
International Journal of Applied Business and International Management Vol 10, No 3 (2025): December 2025
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i3.4237

Abstract

Educational institutions increasingly face pressure to improve organizational performance amid changing stakeholder expectations and rapid digitalization. This study examines the moderating role of digital transformation in the relationships between workplace spirituality, sustainable leadership, and organizational performance. Using Partial Least Squares–Structural Equation Modeling (PLS-SEM), data were collected from school leaders and unit heads at educational institutions in Indonesia. The results indicate that workplace spirituality has a significant positive effect on organizational performance (? = 0.842; p 0.001), while sustainable leadership does not show a significant direct influence (? = –0.225; p 0.05). Digital transformation also has a positive direct effect on organizational performance (? = 0.288; p 0.05), but does not moderate the relationships between workplace spirituality or sustainable leadership and organizational performance. These findings indicate that school performance is primarily shaped by value-based and relational factors, with digital transformation contributing independently as a supportive capability. Practically, schools should strengthen human-centered values while aligning digital initiatives with institutional practices. Theoretically, digital transformation operates as a complementary capability rather than altering the influence of leadership or workplace spirituality.

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