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Liem Gai Sin
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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 527 Documents
Teachers’ Perceptions of Ethical Social Media Use for Senior High School Students in West Java Kailani, Rizal; Susilana, Rudi; Ali, Mohammad; Dewi, Laksmi
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4474

Abstract

As social media becomes more common in schools, it is important to be aware of ethics in order to encourage responsible digital behavior. This study seeks to investigate teachers' perceptions of digital ethics regarding social media usage among senior high school students in West Java. A quantitative survey design was utilized, encompassing 360 Religious and Character Education teachers chosen via multistage random sampling. A 33-item questionnaire was used to collect data on seven aspects of digital ethics. The answers were measured on a 5-point Likert scale. The results show that there is a high level of agreement on all dimensions (mean range: 4.13–4.51), which means that people really understand digital ethics. Justice and equality (M = 4.51) and respect for human rights (M = 4.51) were the most highly rated dimensions. Ethical data practices (M = 4.27) got the lowest score. There were only small differences between demographic groups. These results show how important it is to include digital ethics in school curricula, especially in areas that are not as well-known, like data ethics and sustainability, to help students become better digital citizens.
Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance Mei Liana, Tri Melda; Samosir, Anita Tresia; Sitorus, Sunday Ade; Samosir, Hendrik
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4477

Abstract

Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
Do E-Money Transactions Affect Consumer Credit Growth, with PayLater as a Moderator? Hidayat, Randy; Djazuli, Abid; Kalsum, Ummi
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.v10i3.4547

Abstract

This study examines the effect of electronic money transactions on consumer credit growth in Indonesian banking, with paylater as a moderating variable. Using monthly secondary data from Bank Indonesia and the Financial Services Authority (OJK), this research employs Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4 to test the proposed hypotheses. The findings reveal that electronic money transactions have a significant negative effect on consumer credit growth, indicating a substitution effect where increased digital payment adoption reduces reliance on bank credit. Conversely, paylater demonstrates a significant positive effect on consumer credit growth, suggesting that buy now pay later services function as a complement to formal banking by creating credit histories that facilitate access to larger bank loans. However, paylater does not significantly moderate the relationship between electronic money transactions and consumer credit growth, implying that the interaction between these two digital financial services is not yet strong enough to alter the direction of influence. These findings contribute to the development of digital financial intermediation theory and offer practical implications for regulators and banking institutions in formulating policies that ensure harmonious development between digital payment ecosystems and formal banking systems
Moderating Role of Tri Hita Karana on Work Systems, Engagement, and Turnover Intention in Bali Hospitals Martadiani, Anak Agung Media; Setini, Made; Asih, Daru; Wiradarma, Made Panji Satrya
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4348

Abstract

High nurses’ turnover intention remains a critical issue in healthcare organizations, affecting service quality and organizational sustainability. This study aims to examine the effect of High-Performance Work Systems (HPWS) and employee engagement (EE) on turnover intention (TOI), with Tri Hita Karana (THK) as a moderating variable. This study employs a quantitative approach using data collected from 150 nurses working in private hospitals in Denpasar. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that HPWS has a significant negative effect on TOI (? = -0.45, p = 0.001), and EE also shows a significant negative effect (? = -0.50, p = 0.001), suggesting that effective HR practices and higher EE reduce employees’ intention to leave. In addition, THK has a significant negative direct effect on TOI (? = -0.30, p = 0.006) and strengthens the relationships between HPWS and TOI as well as between EE and TOI. These findings highlight the importance of integrating HR practices, psychological engagement, and cultural values in reducing turnover intention. This study contributes to the human resource management literature by incorporating local cultural values into employee retention and offers practical implications for developing culturally aligned retention strategies in healthcare.
Reframing Environmental Accounting Through Indigenous-Based Asset Valuation and Socio-Ecological Integration Patma, Kurniawan; Agustini, Maria Yosephine Dwi Hayu; Sutapa, Ignasius Dwi Atmana
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4427

Abstract

Conventional environmental accounting practices still have significant limitations because they mainly emphasize monetary valuation while neglecting the socio-cultural and ecological dimensions embedded in indigenous asset systems. This research aims to develop an indigenous-based asset valuation and environmental accounting model that integrates economic, ecological, and socio-cultural values within indigenous community enterprises. This study employs a mixed-methods approach using Participatory Action Research (PAR), combining qualitative techniques (in-depth interviews, participatory observation, and collective reflection) with quantitative valuation based on the Total Economic Value (TEV) framework. The findings reveal that indigenous assets are perceived as collective socio-ecological trusts, where non-use values, especially existence and bequest values, are central alongside direct and indirect use values. The study proposes an indigenous-based environmental accounting model that generates ecological financial statements covering natural resource assets, social and environmental liabilities, and non-financial reports. This model has practical implications for improving accountability, sustainability, and policy formulation in indigenous economic governance, but it is context-specific and requires adaptation for broader application in different indigenous settings.
Understanding Consumer Attitudes and Behavioral Intentions Toward Electric Vehicles: Evidence from Sustainable Consumption in Indonesia Pinem, Robetmi Jumpakita; Pradhanawati, Ari; Guangmei, Pan
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4517

Abstract

The adoption of electric vehicles (EVs) in Indonesia remains relatively low despite strong market potential and increasing environmental concerns. This study aims to examine the influence of esteem needs, cost savings, infrastructure, and ease of operation on consumer attitudes toward EVs and their subsequent behavioral intentions. A quantitative approach was employed using a survey of 100 EV users in Central Java and Jakarta, with data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ease of operation (? = 0.332, p 0.05) is the strongest predictor of attitude, followed by esteem needs (? = 0.280, p 0.05) and cost savings (? = 0.248, p 0.05), while infrastructure has no significant effect (? = 0.070, p 0.05). Attitude significantly influences behavioral intention (? = 0.760, p 0.001) and mediates the effects of the significant predictors. These findings indicate that EV adoption in Indonesia is driven more by psychological and economic factors than by infrastructure readiness. The study extends the TAM by integrating these factors within a sustainable consumption context. Practically, policymakers and marketers should emphasize ease of use, cost benefits, and symbolic value to accelerate adoption.
The Internalization of Islamic Spiritual Values in Audit Practices: A Study on Auditor Independence Sambharakreshna, Yudhanta
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4527

Abstract

This study examines how Islamic spiritual values are internalized in shaping auditor independence within financial audit practices, particularly in situations involving ethical tension and client pressure. While prior research has largely emphasized regulatory and structural determinants of independence, limited attention has been given to the internal cognitive and ethical processes that guide auditors’ decisions. This study aims to explore how such values are interpreted and enacted in practice. Using a qualitative phenomenological approach, data were collected through in-depth interviews with Muslim auditors from public accounting firms and were analyzed thematically. The findings reveal that four core values: shiddiq (truthfulness), amanah (responsibility), ‘adl (justice), and istiqomah (steadfastness), are internalized through reflective self-regulation and faith-based accountability, which function as intrinsic mechanisms reinforcing objectivity. Auditors consistently described resisting client pressure, maintaining evidence-based judgment, and prioritizing ethical consistency as manifestations of these values. The study concludes that auditor independence is not solely a function of external regulation but is significantly strengthened by the internalization of spiritual values, suggesting the importance of integrating value-based ethical development into professional training.
A Systematic Literature Review on the Determinants of Community Welfare Bailusy, Muhsin Noh; Sirat, Abdul Hadi; Hadady, Hartaty; Hidayanti, Ida
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4476

Abstract

Issues of cognitive decline, family income, and caregiving responsibilities are increasingly integrated in the study of societal well-being. This systematic literature review aims to evaluate and synthesize research on the impact of income, a husband's cognitive decline, and family responsibilities on societal well-being. Using PRISMA, a systematic search in the Scopus database for articles published between January 2019 and April 2024 identified six articles that met the inclusion criteria. The synthesis results of these articles show that only the influence of income and welfare was found from a total of 882 articles. The results showed no relationship between the husband's cognitive decline and family responsibilities and community welfare; only the relationship between income and community welfare was found in this study. Apart from that, the results also show that most of the research was carried out in the economic, regional economic, forestry, and agricultural sectors. Furthermore, theories identified in the reviewed studies include income welfare theory, material welfare theory, Keynesian economic theory, Friedmann and Douglass’ theory, and political theory. These findings highlight the dominant role of income in community welfare, while indicating limited empirical attention to husbands’ cognitive decline and family responsibilities, underscoring the need for further research.
Determinants of Customer Satisfaction in the Coffee Chain Industry: Evidence from Malaysia Tan, Lay Hong; Nasri, Abrisam Abassy Shaiful; Ong, Aderline Shi Han; Halim, Adlyn Syamsina Abdul; Hamat, Ahmad Reza Palavi; Das, Namit; D, Neha Treesa; Kee, Daisy Mui Hung
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4559

Abstract

As a globally recognized coffeehouse chain, Starbucks operates in a highly competitive industry where understanding customer preferences is essential for sustaining a competitive advantage. This study examines the determinants of customer satisfaction among coffee chain customers in Malaysia, using Starbucks as the focal case context, with emphasis on product quality, price fairness, service quality, and brand image. A quantitative research design was employed, and data were collected from 200 Starbucks customers through an online questionnaire. The data were analyzed using SPSS, including reliability analysis, Pearson correlation, and multiple regression analysis. The results indicate that the model explains 62.7% of the variance in customer satisfaction (R² = 0.627, F = 81.968, p 0.001). All four variables were found to be statistically significant predictors, with price fairness emerging as the strongest determinant (? = 0.299, p 0.001), followed by brand image (? = 0.240, p 0.001), service quality (? = 0.203, p 0.01), and product quality (? = 0.167, p 0.05). The findings suggest that customer satisfaction is driven more by perceived value and brand-related factors than by product attributes alone. Practically, managers should emphasize value-based strategies while maintaining consistent service quality to enhance customer satisfaction.
Uncovering the Latent Drivers of Risk Management System Adoption in Indonesian Small and Medium Enterprises Prasetyo, Aries Heru; Gunawan, William Ben
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4515

Abstract

Research on family firm SMEs has predominantly emphasized risk-taking behavior as a driver of performance, while limited attention has been given to the determinants of risk management system adoption. Aiming to address the gap, this study tries to identify the latent drivers motivating Indonesian family firm SMEs to adopt risk management practices. Using survey data from 233 firms and applying principal component analysis (PCA), the study extracts underlying motivational factors from validated questionnaire items. The results reveal seven key determinants: knowledge, accounting, good governance, sustainability, value, obligatory, and personal motivations. The Kaiser-Meyer-Olkin (KMO) value of 0.766 and significant Bartlett’s test confirm sampling adequacy, while all extracted factors show eigenvalues greater than one. These determinants collectively explain a substantial proportion of variance and indicate that both cognitive (knowledge-based) and behavioral (owner-driven) considerations influence adoption decisions. The study finds that family firm SMEs are not purely intuition-driven, but increasingly use structured, evidence-based practices. However, the results are limited to the Indonesian context and an exploratory use of PCA. Future research should use confirmatory methods and cross-country comparisons to enhance generalizability.