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International Journal of Applied Business and International Management
Published by AIBPM Publisher
ISSN : 26147432     EISSN : 26212862     DOI : https://doi.org/10.32535/ijabim
Core Subject : Economy, Humanities, Science, Education, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 510 Documents
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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
Publisher : AIBPM Publisher

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.
Service Quality and Perceived Value Toward Customer Satisfaction in E-Commerce Delivery: The Role of Trust Nursalim, Chika Putri; Tannia, Tannia; Robert, Alexander
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.v10i1.3741

Abstract

The rise of online shopping has transformed consumer behavior, shifting from traditional face-to-face transactions to digital purchasing through e-commerce platforms. This development has encouraged e-commerce companies to enhance the customer experience, including logistics services. However, issues such as delivery delays or damaged goods remain common problems. This study aims to examine the influence of service quality and customer perceived value on customer satisfaction in e-commerce delivery services, with customer trust as a mediating variable. A quantitative causal research design was used, involving 205 respondents residing in Jakarta who had shopped online and used e-commerce delivery services. Data were collected through questionnaires using a Likert scale and analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results indicate that service quality and customer perceived value significantly influence customer satisfaction. Customer trust also has a significant effect on satisfaction and serves as a full mediator between service quality and satisfaction, as well as between perceived value and satisfaction. These findings suggest that improving service responsiveness and delivery accuracy can enhance customer satisfaction through increased trust. E-commerce delivery providers are advised to focus on building trust by ensuring reliable and high-quality services.
The Relationship Between Transformational Leadership, Work-Life Balance, and Employee Performance with Job Satisfaction as a Mediating Variable Adhika, I Made; Widnyana, I Wayan; Dwi Puspitawati, Ni Made; Mita Ekariani, Ni Wayan
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.4077

Abstract

The productivity decline and high absenteeism among employees at UD Dewa Dewi Busana Denpasar in 2024 highlight internal issues that may affect performance and job satisfaction. This study examines the influence of transformational leadership and work-life balance on employee performance, with job satisfaction as a mediating variable. Using a quantitative approach and a census of 35 employees, data were collected through questionnaires and interviews, then analyzed using PLS-SEM with SmartPLS 4. Results show that transformational leadership (? = 0.216, t = 2.062, p = 0.042) and work-life balance (? = 0.298, t = 2.382, p = 0.019) significantly improve employee performance. Both also enhance job satisfaction—transformational leadership (? = 0.327, t = 4.057, p = 0.000) and work-life balance (? = 0.540, t = 5.848, p = 0.000). Job satisfaction itself positively affects performance (? = 0.534, t = 3.957, p = 0.000) and partially mediates the effects of transformational leadership (? = 0.175, p = 0.012) and work-life balance (? = 0.289, p = 0.002) on performance. These findings underscore the pivotal role of leadership and work-life balance in enhancing job satisfaction and optimizing performance, particularly in growing fashion retail businesses.
The Effect of Institutional Ownership, Financial Performance, and Sustainability Report on Firm Value in Basic Materials Sector Companies Sarjiyono, Miftakhul Hanifah; Prasetio, Januar Eko
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.3971

Abstract

Business activities in the basic materials sector significantly impact stakeholders, making information transparency a key strategy to enhance investor perception and company valuation. This study aims to analyze the effect of institutional ownership (INST), financial performance (ROA), and sustainability report disclosure (SRDi) on firm value, measured by Price to Book Value (PBV). Data were collected from annual and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023 using purposive sampling, resulting in 62 companies and 148 usable observations after outlier removal. The results show that only financial performance significantly affects firm value, with a significance value of 0.000 ( 0.05), while institutional ownership (sig. = 0.299) and sustainability report disclosure (sig. = 0.798) have no significant effect. Simultaneous testing also confirms a significant joint influence (sig. = 0.000), although the adjusted R-squared value is only 0.129 (12.9%), indicating that the independent variables collectively explain a limited portion of firm value. These findings suggest that investors in this sector prioritize financial over non-financial information. Future research is recommended to incorporate a broader set of variables or methodologies to better capture the complexity of factors influencing firm value in the basic materials industry
Patient Satisfaction as a Mediator of Service Quality, Hospital Image, and Loyalty Among Participants of Indonesia’s BPJS Kesehatan Program Widiarti, Luh Putu; Widnyana, I Wayan; Mitariani, Ni Wayan Eka; Wijana, I Made Dauh
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.4005

Abstract

Maintaining patient loyalty is a key challenge in public healthcare services. This study aims to examine the mediating role of patient satisfaction in the relationship between service quality, hospital image, and the Social Security Agency for Health (BPJS Kesehatan) participants' loyalty at RSUD Mangusada Badung. A quantitative method was employed by distributing questionnaires to BPJS participants who had received services at the hospital. The data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS software. The results show that service quality and hospital image significantly influence both patient satisfaction and loyalty. Patient satisfaction also partially mediates the relationship between service quality, hospital image, and loyalty. Numerically, service quality has a path coefficient of X, hospital image Y, and patient satisfaction Z toward loyalty, all with significant p-values (p 0.05). These findings imply that improving service quality and maintaining a strong hospital image can enhance patient satisfaction and foster long-term loyalty among BPJS participants. The study contributes to healthcare service management literature and offers practical insights for hospital administrators and BPJS policymakers in formulating strategies to strengthen patient retention and institutional trust.
Financial Performance and Business Sustainability Through Financial Literacy and Inclusion Among East Java MSME Actors Widyastuti, Maria; Ferdinand, Deograsias Yoseph Yustinianus; Kunang, Margaretha Zhilla Natasya
International Journal of Applied Business and International Management Vol 10, No 2 (2025): August 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i2.4017

Abstract

Indonesia’s MSME sector remained resilient during the crisis, boosting post-crisis GDP and employment. This study focuses on MSMEs in Malang, Jember, and Surabaya, addressing the limited financial literacy and financial inclusion that hinder MSME actors from utilizing financial services effectively. Using purposive sampling, data were collected from 290 respondents and analyzed using Partial Least Squares (PLS). The results show that financial literacy significantly affects financial performance (? = 0.367, p = 0.034) and business sustainability (? = 0.242, p = 0.039). Financial inclusion also has a significant impact on financial performance (? = 0.324, p = 0.036) and business sustainability (? = 0.214, p = 0.018). Financial performance strongly influences business sustainability (? = 0.661, p = 0.000). Indirectly, financial literacy influences business sustainability through financial performance (? = 0.214, p = 0.034), as does financial inclusion (? = 0.242, p = 0.018). These findings confirm that improving financial literacy and inclusion enhances financial performance, which in turn ensures the long-term continuity of MSMEs. Interventions such as targeted financial education and improved access to financial services are vital to strengthening MSME sustainability

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