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 508 Documents
Determinant of Auditor’s Performance: Case of Government Auditor in Bali Province Luh Komang Merawati
International Journal of Applied Business and International Management Vol 4, No 2 (2019): August 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.939 KB) | DOI: 10.32535/ijabim.v4i2.562

Abstract

This study aims to determine the effect of role stress moderated by healthy lifestyle and selfcompassion on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stress dimensions include role ambiguity, role conflict and role overload. Data was obtained by distributing questionnaires and analyzed using moderated regression with interaction test. The results prove that role overload, healthy lifestyle and selfcompassion has positif significant impact on the government auditor performance. Healthy lifestyle and self-compassion are able to moderate the influence of role overload on auditor performance with negative direction.
The Level of Importance of Entrepreneurial Competencies according to Entrepreneurs and Scientists Benedicta Prihatin Dwi Riyanti; Angela Oktavia Suryani; Christine Winstinindah Sandroto; Silverius Y Suharso
International Journal of Applied Business and International Management Vol 5, No 1 (2020): April 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.701 KB) | DOI: 10.32535/ijabim.v5i1.769

Abstract

This study aimed to describe the rank of importance among 13 entrepreneurship competencies and the difference of the rank between entrepreneurs and scientists. About 47 entrepreneurs and 22 scientists gave their evaluation by giving rank from 1 to 13. The Mann-Whitney U-test showed that most of the competencies were perceived important at the same rank by the two groups, except for the competence of "Information seeking" (U-test = 722, p < 0.01; Mrank entrepreneurs = 6.36, Mrank scientist = 9.33). The top three competencies that perceived highly important by both groups are initiative, seeking and utilizing opportunities, and perseverance.
Analysis of the Application of Article 21 Income Tax Accounting to Civil Servants Salaries in Port Authority Class II Office of Bitung Prily Kurnia Pontoh; Linda AO Tanor; Aprili Bacilius
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.432 KB) | DOI: 10.32535/ijabim.v0i0.880

Abstract

This study aims to determine how the Application of Article 21 Income Tax Accounting to civil servant salaries in the Port Authority Office Class II of Bitung. This study used descriptive research method. The data sources were primary data and secondary data. The data were collected through observation, interviews, and documentation. The data were analyzed by collecting, deciphering, calculating, and comparing the existing data by means of an analysis to draw conclusions on Article 21 Income Tax (PPh) Calculation, Accounting Records for civil servants salaries, Article 21 Income Tax (PPh) Remittance, and Article 21 Income Tax (PPh) Statements at the Port Authority Office Class II of Bitung. The study findings indicate that the Article 21 Income Tax Calculation, Remittance and Statements in the Port Authority Office Class II of Bitung is non-compliant with the Calculation, Remittance and Statements of Article 21 Income Tax as stated by Law No. 36/2008.
DEVELOPING MARKETING STRATEGY OF PT ANGKASA DWI UTAMA TO AMERICA Felix Calvany Yonathan; Ijlal Setyoviyon; Annisa Alifa Khair; Muhammad Khusni Mubarrok; Najihah Binti Rosli
International Journal of Applied Business and International Management Vol 2, No 3 (2018): IJABIM VOL 2 NO 3
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.422 KB) | DOI: 10.32535/ijabim.v2i3.23

Abstract

PT. Angkasa Dwi Utama, our company has two subsidiaries convinced backpackerjalanjalan.com and tour and travel of Putra Hadi. As we know traveling increasingly in demand by many people and society, but foreigners who are have travelling hobbies, our company can provide tours to several countries in Asia but our company is more concerned to travel in Indonesia. Indonesia has many beautiful spots around the country, but these spots are not published well to the other country. Because of that we use online media for promotion of our business and the hidden beautiful spots in Indonesia, we use website, facebook, twitter, etc. This company have good management systems and interesting tour and travel packages, but this company are not doing promotion well. This company is have great potential to be better, so our team try to help this company selling the product abroad specially USA. The recommended idea from our team is using promotion by social media. We use social media because that is the quickest way to promote it without going to the targeted country. Our team is try to cooperate with another travel agent abroad which is AmericaAsia.com Our team are very optimistic with this project to help the company being international travel agent. We are hoping that our recommended idea can help the company to get more and more travel agent partnership.
Empirical Study of Moral Obligations, Trust in Government and Intention to Be Compliant toward Tax Compliance Meidy Santje Selvy Kantohe; Joseph Kambey
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.34 KB) | DOI: 10.32535/ijabim.v6i3.1325

Abstract

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.
Development of Entrepreneurial Orientation Eka Zahra Solikahan; Ali Mohammad
International Journal of Applied Business and International Management Vol 4, No 1 (2019): April 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.71 KB) | DOI: 10.32535/ijabim.v4i1.380

Abstract

The Entrepreneurial orientation (EO), is a company activity that are related to proactive decision-making practices that pay attention to innovative strategies, risk-taking and exploiting market opportunities. This study aims to explain the development of the EO with a qualitative approach with the literature study method. Results obtained, EO was first introduced by miller in 1983, stating the importance of innovation, risk taking, productiveness in the EO concept, later developed by Morris and Paul (1987), and Merz and Sauber (1995). In 1996 Lumpkin and Dess perfected the EO concept of Miller (1983) by adding autonomy and competitive aggressiveness in measuring EO. But in its development to date, EO measurements based on several earlier studies EO measurements combine between the studies of Miller (1983) and Lumpkin and Dess (1996).
Manpower and Employees’ Attitudes Are Very Important in An Organisation Chang Jin Kiat; Daisy Mui Hung Kee; Aiy Siew A/P Ah Chai; Ghalia Jamal; Soo Mei Chen; Tiong Zih Lin
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.541 KB) | DOI: 10.32535/ijabim.v4i3.692

Abstract

KFC or also known as Kentucky Fried Chicken is one of the most leading fast food restaurants around the world. KFC that originally from America has thrived around the world including Malaysia and Kuwait. Although it is an advanced company, it still has some sensitive internal issues that will cause problems to the company. If this problem is not carefully and wisely deal with, it will drop the company name and bring a negative impact to everyone that involved in the company. In this research, we examine the issues in an organization and KFC is the subject of our study. KFC has been in a bad mood for the past few years. Many of the customers complaint about the services and the attitudes of the employee in the restaurant. In Jan 2015, a case of brawl between KFC employees and customers was viral in social media and there also a case where KFC employees show pornographic signs to customers. This shows the attitude and the behavior of KFC employees who do not adhere to ethics and are not prudent will affect the good name of a company. Employees issues in KFC is the best topic to be discuss in this study. There lot of problem that face by KFC in term of employees such as lack of manpower in their branches. If compare from our observation, there a huge difference between the number of workers in KFC and its competitor, Mc Donald. Therefore, we can see that Mc Donald is more efficient than KFC although KFC has lower cost for their human resource.
Analysis of Bankruptcy Prediction by Altman Z-Score Modification (Study at PT BPR Primaesa Sejahtera Kota Manado) Desi Utami; Hisky Ryan Kawulur
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.671 KB) | DOI: 10.32535/ijabim.v0i0.871

Abstract

This study aims to determine the prediction of bankruptcy at PT BPR Primaesa Sejahtera Manado using the Altman Z-Score Modification model with the formula Z = 6.56 X1 + 3.26 X2 + 6.72 X3 + 1.05 X4, with a benchmark value of Z-Score grouped into three categories, including, bankrupt (Z
ENHANCING BUSINESS PERFORMANCE OF SAHID MONTANA HOTEL MALANG IN TOURISM PROGRAM Novia Larasati; Gusti Ayu Shinta; Dennis Mahendra; Vanessa Sanchez; Pinandita Denisa; Della Fany Yulza; Naser B M AA Almutari
International Journal of Applied Business and International Management Vol 2, No 2 (2018): May 2018
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.556 KB) | DOI: 10.32535/ijabim.v2i2.14

Abstract

Sahid montana is a 5 star hotel located in Malang. The hotel has a herritage-themed design, which makes Sahid hotel has its own advantages from other hotels. Sahid Montana wants his hotel to be known internationally. The idea for Sahid Montana if want go international are to create an attractive package for the tourists so will be interested and create activities such as learning traditional dance and learning to make batik. Sahid Montana does not have a target country because Sahid Montana wants all customers from all the countries can stay at Sahid Hotel. If want to succeed until the international level it will require some strategies in doing promotions such as creating websites and join some events in Festival Beautiful Indonesia in abroad.
Harmonization of the Application of Customary Law and Positive Law in Village Communities of Malang Regency Nany Suryawati; Martika Dini Syaputri
International Journal of Applied Business and International Management Vol 6, No 2 (2021): August 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.999 KB) | DOI: 10.32535/ijabim.v6i2.993

Abstract

Ngadas Village is a village with an interesting order of life and customs like many other villages. The people have lived long with the customs and norms of local wisdom. Our study aims to investigate the harmonization of both customary law and national law in Ngadas Village. The customary law includes the local wisdom value as a philosophy and obeys positive law. To understand the harmonization, we use an empirical juridical approach in understanding the role of government officials in preserving customs and positive law. Subsequently, we discuss the harmonization through the role of government officials covering aspects of community life. Our findings indicate that the positive law serves as a reference to the customary law. The customary law is in line with national interests and laws and national law. Likewise, the customary law is in harmony with religious elements. This denotes the importance of the village's official roles for the local community's interests.