International Journal of Applied Business and International Management
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.
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<![CDATA[The Effect of Financial Literacy and other Determinants on the Intention to Use Electronic Money: Consumer Behavior as a Variable Mediation ]]>
<![CDATA[Shinta Heru Satoto]]>;
<![CDATA[Hasa Nurrohim Kurniawan Putra]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1326
<![CDATA[The purpose of this study is to investigate how financial literacy and other determinants affect the intention to use electronic money with consumer behavior as a mediating variable. The other determinants are financial capabilities, perceived benefits, and perceived ease of use. The data were collected by distributing questionnaires and analyzed using path analysis. The findings indicate financial literacy, financial capability, perceived benefits, and perceived ease of use directly influence the intention to use electronic money. Moreover, consumer behavior is able to mediate the influence of financial literacy, financial capability, and perceived ease of use, yet unable to mediate the effect of perceived benefits on intention to use electronic money.]]>
<![CDATA[Analysis of the Supply Chain of Local Beef Cattle Commodity and Beef in North Sulawesi ]]>
<![CDATA[Eusebius K.M. Endoh]]>;
<![CDATA[Jeane Pandey]]>;
<![CDATA[Adrie Abram Sajow]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1331
<![CDATA[The high price of local beef at the retail and end consumer levels is due to many members in the supply chain. As a result, the selling price is low at the producer level. The research aims to identify the state of production factors, analyze the product, financial information flows of the supply chain and the margin value of various distribution channels, and formulate a development strategy. The survey research with the case study model was conducted on 256 respondents with a qualitative descriptive analysis, network, supply chain distribution margins, and the formulation of strategies. The analysis results show that in North Sulawesi there are five distribution channels with varying margin values between 32.71-39.20 percent. This confirms that the supply routes for local beef and beef cattle commodities in North Sulawesi depress farmers' income and burden consumers. The development strategy is with an industrial approach from upstream to downstream.]]>
<![CDATA[The Interest of Technology Adoption in E-Commerce Mobile Apps Using Modified Unified Theory of Acceptance and Use of Technology 2 in Indonesia ]]>
<![CDATA[Dini Turipanam Alamanda]]>;
<![CDATA[Lili Adi Wibowo]]>;
<![CDATA[Soviyan Munawar]]>;
<![CDATA[Adinda Khoeru Nisa]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1327
<![CDATA[The development of e-commerce in Indonesia rapidly grows along with the consumer preference for online shopping. This study aims to analyze people’s interest in adopting popular e-commerce mobile apps in Indonesia with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) approach. Of the many e-commerce in Indonesia, only five popular e-commerce are the focus of this study. The quantitative method with the verification type was adopted. A survey was conducted and questionnaires were distributed online toward 400 respondents who are users of popular e-commerce in Indonesia. The collected data was analyzed using Partial Least Square (PLS). The findings show that performance expectations and promotion conditions have a significant effect on behavioral intentions, and habits and behavioral intentions have a significant effect on use behavior. The moderator variable of age has a significant effect on the relationship between habit and use behavior, while price value, hedonic motivation, and habit on behavioral intention are moderated by the age variable. Gender variable as the second moderator did not have a significant effect on all relationships. The results can be used by e-commerce as an evaluation and map out future marketing strategies.]]>
<![CDATA[Factors Influencing the Customer Dining Experience and Retention at Marrybrown in Malaysia ]]>
<![CDATA[Zi Jian Oh]]>;
<![CDATA[Anak Agung Gde Satia Utama]]>;
<![CDATA[Wen Huey Ong]]>;
<![CDATA[Daisy Mui Hung Kee]]>;
<![CDATA[Gandhar Mane]]>;
<![CDATA[Varsha Ganatra]]>;
<![CDATA[Jinzun Oh]]>;
<![CDATA[Li Zhen Ong]]>;
<![CDATA[Prabawathy A/P Arulanantha Munisvarar]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1332
<![CDATA[Marrybrown is a Malaysian brand that develops steadily in Halal fast-food chains, which deliver great value products and exceptional quality service. Marrybrown has utilized its competitive advantages and successfully sustained itself among the competitors in the same market. This study investigates the factors influencing the customer dining experience and retention at Marrybrown in Malaysia. The research method is an online survey and analyzed using V-ONE. The findings indicated that food quality, location preference, menu innovation, restaurant environment, and service quality are important variables that affect the customer dining experience and customer retention at Marrybrown located in Malaysia. The findings provide suggestions for future research and improvement of the services provided by Marrybrown located in Malaysia.]]>
<![CDATA[Generation Z: Financial Literacy, Sharia Financial Literacy, Attitude, and Behavior ]]>
<![CDATA[Heni Rahmani Putri]]>;
<![CDATA[Muhsin N. Bailusy]]>;
<![CDATA[Hartaty Hadady]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1328
<![CDATA[This study aims to investigate the influence of financial literacy and Sharia financial literacy on financial attitude and behavior. The population in the study were students of Khairun University and IAIN Ternate. A total of 188 respondents were involved and purposively selected as the samples. The study used validity and reliability tests as part of the instrument test. For hypothesis testing, a simple regression analysis was used. The results showed that all hypotheses were supported. The final part of the study discusses findings, conclusions, and suggestions for future research.]]>
<![CDATA[Service Quality Dimension and Customers' Satisfaction: An Empirical Study of Tesco Hypermarket in Malaysia ]]>
<![CDATA[Padmalini Singh]]>;
<![CDATA[Ranjith PV]]>;
<![CDATA[Nuramalin Fathihah]]>;
<![CDATA[Daisy Mui Hung Kee]]>;
<![CDATA[Nuralina Nuralina]]>;
<![CDATA[Nurdiyanah Nurdiyanah]]>;
<![CDATA[Nursyahirah Nursyahirah]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1333
<![CDATA[With the rapid growth of the hypermarket industry in Malaysia, it is hard to investigate customers' preferences towards a particular hypermarket. Increasing competition is shrinking the customer base further. Tesco Hypermarket has been one of the leading hypermarkets in Malaysia for years. This study investigates the customers' satisfaction towards the service quality dimension of the Tesco Hypermarket in Malaysia. In this study, the service quality of tangibles, reliability, responsiveness, assurance, and empathy are employed. The process of evaluating service quality was performed quantitatively, with a total of 300 customers participating in our questionnaire. A SERVQUAL questionnaire has been structured to measure the impact of service quality dimensions on customer satisfaction. The study’s findings suggest that all the gap scores are negative, explaining that the expectation of customer satisfaction regarding the hypermarket is higher than their perception.]]>
<![CDATA[Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia ]]>
<![CDATA[Muhammad Rifky Santoso]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1324
<![CDATA[The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.]]>
<![CDATA[The Influence of Hedonistic Motives, Fashion Interest, and Positive Emotions on the Impulsive Buying of Fashion Products with Sales Promotion as Moderating Variables ]]>
<![CDATA[Yekti Utami]]>;
<![CDATA[Jasmine Azhari Findra Kendaga]]>;
<![CDATA[Aris Kusumo Diantoro]]>;
<![CDATA[Titik Kusmantini]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1329
<![CDATA[This study analyzes the effect of hedonic motives, fashion involvement, and positive emotions on impulsive buying of fashion products with sales promotion as a moderating variable. This quantitative study used the accidental sampling method. The sample was 122 respondents. Analysis techniques were used based on Partial Least Square (PLS) to test the hypotheses. The results indicate that 1) hedonic motives, fashion involvement, and positive emotions have a positive and significant effect on impulsive buying fashion products, 2) sales promotion, sales promotion, and sales promotion can strengthen the influence of positive and significant positive emotions on the impulsive buying of fashion products.]]>
<![CDATA[Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance ]]>
<![CDATA[Meidy Santje Selvy Kantohe]]>;
<![CDATA[Joseph Kambey]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1325
<![CDATA[This study aims to investigate the tax compliance behavior of taxpayers' internal factors, particularly the perception of individual taxpayers regarding moral obligations, trust in government and intentions to be compliant. The research was conducted by modifying the TPB model by replacing new predictors that affect intention, moral obligation and trust in the government. The population in this study were all individual taxpayers who were registered at KPP Pratama Manado. Samples with purposive sampling technique are all individual taxpayers registered at KPP Pratama Manado whose taxes are not deducted by third parties or who have independent jobs. The results showed that 1) the higher the morale of the taxpayer, the higher the intention of the taxpayer to be compliant and the higher the level of taxpayer compliance. 2) the higher the level of trust of taxpayers to the government, the taxpayers will behave obediently to taxes. 3) The higher the intention of the taxpayer to be compliant, the more the taxpayer will behave obediently to taxes.]]>
<![CDATA[Financial Performance Analysis in Achieving Good Governance at Kandow General Hospital Manado ]]>
<![CDATA[Freddy Semuel Kawatu]]>;
<![CDATA[Cecilia Lelly Kewo]]>
<![CDATA[ International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021 ]]>
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DOI: 10.32535/ijabim.v6i3.1330
<![CDATA[The financial performance of the Regional Public Service Agency describes the financial performance report and work performance in a certain period. This research investigates how the financial performance of the Central General Hospital Kandou Hospital and how to reform financial management to achieve good governance? This study applied descriptive qualitative methodology. The field observation was conducted by direct observations on the operational process of the financial accounting section monitors at the Kandou General Hospital. The data was collected by observations and interviews on the hospital leaders, employees, and other stakeholders. The secondary data served as a comparison material obtained from financial performance reports. Through the analysis of financial ratios based on the BLU Financial Performance Indicators, the weighting results indicate that the financial performance values of Kandou Hospital are classified as Healthy (Good).]]>
