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Liem Gai Sin
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+62341366222
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AIBPM Publisher JL. Kahuripan No. 9 Hotel Sahid Montana, Malang, Indonesia Phone: +62341366222
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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 598 Documents
Corporate Social Responsibility and Governance as Determinants of Firm Value: Evidence from Indonesian Manufacturing Firms Shanti Lysandra; Tri Widyastuti; Zulkifli Zulkifli
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4660

Abstract

Manufacturing firms continuously struggle to maximize firm value while balancing long-term sustainability through robust governance and ethical practices. This research investigates the core drivers of firm value, examining the specific mediating paths of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). Utilizing a quantitative, causal-descriptive framework, the study evaluated annual financial datasets from manufacturing corporations listed on the Indonesia Stock Exchange (IDX) spanning the 2017–2019 period. The results show that Return on Assets (b = 0.028, p 0.05) and Total Asset Turnover (b = 0.002, p 0.05) positively affect Corporate Social Responsibility, whereas Debt-to-Asset Ratio (b = -0.001, p 0.05) and Debt-to-Equity Ratio (b = -0.004, p 0.05) have negative effects. CSR significantly mediates the effects of ROA, DAR, DER, and TATO on firm value, while GCG significantly mediates the effects of ROA, DER, and TATO on firm value; the DAR through GCG path is not significant. Ultimately, strategic social initiatives and structural governance act as vital catalysts that translate raw financial decisions into premium market returns, offering crucial risk-assessment benchmarks for modern investors.
Digital Transformation Strategy to Improve Sustainability of Sasirangan MSMEs in Banjarmasin City: SWOT-QSPM Approach Anhar Yani; Made Setena; Karona Cahya Susesa
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4700

Abstract

Digital transformation is essential for sustaining culture-based MSMEs. However, Sasirangan MSMEs in Banjarmasin City continue to face limited digital literacy, weak digital branding, underutilized marketplaces, and manual business management. This study aims to formulate priority digital transformation strategies for improving their business sustainability. A qualitative descriptive design was employed by integrating SWOT analysis with the QSPM. Data were collected through interviews, observations, and documentation involving 18 informants, comprising 15 Sasirangan MSME owners or managers, representatives of the Cooperatives and MSMEs Office and South Kalimantan Dekranasda, and a digital marketing practitioner. The results show a relatively strong internal position, with an IFE score of 2.57, and favorable external conditions, with an EFE score of 2.98. Priority strategies include improving digital literacy and marketing capabilities, strengthening digital branding, optimizing marketplaces, digitizing payments and bookkeeping, and enhancing stakeholder collaboration. Implementing these strategies can strengthen competitiveness, preserve Banjar cultural identity, and support the long-term sustainability of Sasirangan MSMEs.
Psychographic Segmentation of Generation Z Coffee Shop Customers: An Activities, Interests, and Opinions (AIO) Approach Ferina Hendra; Yati Rohayati; Budi Sulistyo
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4721

Abstract

Coffee shops increasingly function as social and experiential spaces, making demographic profiles alone insufficient for understanding Generation Z customers. This study aims to identify psychographic segments among urban Generation Z coffee shop consumers in Indonesia using the Activities, Interests, and Opinions (AIO) framework. This quantitative study employed survey data from 285 respondents, primarily from Bandung and Jakarta, and analyzed them using K-means clustering based on four context-specific psychographic dimensions. The optimal three-cluster solution (silhouette coefficient = 0.575) identified Community Adventurers (33.33%), Aesthetic Socializers (33.68%), and Community-Oriented Selective Explorers (32.98%). One-way analysis of variance and Tukey tests indicated balanced psychographic profiles in the first two clusters, whereas trend consciousness was significantly lower in the third cluster (p 0.001). Age, occupation, monthly income, and expenditure per visit were associated with segment membership, whereas gender and visit frequency were not. These findings demonstrate that context-specific psychographic segmentation provides actionable insights for developing targeted marketing strategies for urban coffee shop businesses. 
Digital Content Management and Purchase Decisions: The Mediating Role of Customer Engagement in Perfume MSMEs Gusti Ayu Aghivirwiati; Ni Putu Nanik Hendayanti; I Gede Mahendra Arlansa; Ni Komang Ayu Pirji Pratiwi; Putu Nadine Rania Pratiwi; Jose Agostinho da Costa Belo Pereira
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4574

Abstract

The competition in Indonesia’s local perfume industry has become increasingly intense, along with the growing number of micro, small, and medium enterprises (MSMEs) utilizing digital media as a promotional tool. This study aims to analyze the effects of content marketing and online advertising on purchase decisions, as well as to examine the mediating role of customer engagement in this relationship. The research was conducted on perfume MSMEs in Indonesia that actively market their products through social media and digital platforms. A quantitative research approach was employed by distributing questionnaires to consumers who have purchased or used local perfume products. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationships among variables. The findings are expected to contribute theoretically to the development of digital marketing studies and provide practical benefits for MSME practitioners in designing effective promotional strategies. The targeted outputs of this research include the publication of a scientific article in an accredited national journal and strategic recommendations for perfume MSMEs to optimize content marketing and online advertising in order to strengthen customer engagement and enhance consumer purchase decisions.
Tourist-Centric Service Quality and Sustainable Tourism Development: Evidence from Indonesian Small Island Destinations Yusuf Yusuf; Sri Ismulyati; Hubertina Karolina Ngarbingan; Ginta Ginting
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4715

Abstract

Small island destinations in Indonesia have substantial tourism potential but face significant sustainability challenges. This study aims to examine the effect of tourist-centric service quality (TCSQ) on sustainable tourism development (STD) through tourist perception and to investigate the moderating role of environmental concern in this relationship. Data were collected from 477 domestic and international tourists visiting selected Indonesian small islands and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that TCSQ significantly enhances STD both directly and indirectly through tourist perception (p 0.001), highlighting the importance of positive environmental perceptions in encouraging sustainable tourism. However, the moderating effects of environmental concern on responsiveness (b = 0.029, t = 1.851, p = 0.064) and tangibility (b = ?0.021, t = 1.330, p = 0.183) were not statistically significant, suggesting that environmentally concerned tourists value long-term sustainability commitments over operational service attributes. This study extends sustainable tourism literature by proposing an integrated moderated-mediation framework and offers practical guidance for destination management organizations to align service quality with environmental sustainability in small island destinations.
Digital Transformation, HR Upskilling, and Digital Performance: The Moderating Role of Individual Readiness Gede Suardana; Made Setini; Sukmawati Sukmawati; Ahmad Soleh; I Dewa Nyoman Arta Jiwa
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4523

Abstract

Digital transformation has become essential for competitiveness; however, its effectiveness depends on employees' digital competencies and readiness for change. This study examines the effects of digital transformation and HR upskilling on employees' digital performance and investigates the moderating role of individual readiness in the hospitality industry in Bali, Indonesia. A quantitative explanatory approach was employed using survey data collected from 200 hospitality employees. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital transformation significantly improves digital performance (b = 0.412, p 0.001), while HR upskilling also has a positive and significant effect (b = 0.356, p 0.001). Furthermore, individual readiness strengthens the relationship between digital transformation and digital performance (b = 0.167, p = 0.009) as well as the relationship between HR upskilling and digital performance (b = 0.142, p = 0.035). These findings highlight that technological investment should be accompanied by continuous competency development and employee readiness to maximize digital performance, while offering theoretical and managerial insights for effective digital transformation strategies in hospitality organizations.
Dynamics of Employee Adaptation, Anxiety, and Role Change Under AI Integration in Indonesia Richa Afriana Munthe; Imran Al Ucok Nasution
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4658

Abstract

The rapid adoption of artificial intelligence (AI) is transforming Indonesian workplaces, reshaping employees’ perceptions of work, identity, and job security. This study explores employees’ experiences of AI integration, workplace anxiety, readiness for change, and evolving job roles. Guided by the Transactional Theory of Stress and Coping, the Job Demands–Resources model, Change Readiness Theory, Role Theory, and UTAUT, an interpretive phenomenological approach was employed. Eighteen semi-structured interviews were conducted with employees and HR practitioners from banking, manufacturing, and digital-service organizations in Indonesia. Data were triangulated through workplace observations and organizational documents and analyzed using thematic analysis. Five themes emerged: ambivalent perceptions of AI, anxieties over job displacement and surveillance, uneven readiness shaped by digital literacy and psychological safety, role shifts toward analytical and relational work, and the importance of transparent communication and learning culture. The findings demonstrate that successful AI adoption depends on technological implementation, organizational support, psychological safety, AI literacy, and participatory change management.
Cultural Values and Tax Compliance Among Tax Consultants in Indonesia Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4677

Abstract

Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
Green Human Resource Management and Organizational Competencies: Sustainability Through Employee Performance in Bali’s Hospitality Industry Ni Nyoman Sudiyani; Putu Gede Denny Herlambang; Made Setini
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4696

Abstract

The hospitality industry faces growing pressure to integrate environmental responsibility with organizational performance. This study examines how Green Human Resource Management (GHRM) and organizational competencies influence organizational sustainability, with employee performance as a mediating mechanism. A quantitative survey was conducted among 300 employees of five-star hotels in Bali, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3. The results show that GHRM positively affects organizational sustainability (b = 0.301, p = 0.028) and employee performance (b = 0.467, p 0.001). Organizational competencies also positively influence organizational sustainability (b = 0.218, p = 0.004) and employee performance (b = 0.504, p 0.001). Employee performance significantly affects organizational sustainability (b = 0.468, p 0.001). Moreover, employee performance partially mediates the effects of GHRM (b = 0.218, p 0.001) and organizational competencies (b = 0.236, p = 0.003) on organizational sustainability. These findings indicate that sustainability in luxury hotels depends on combining green human resource practices with competency development to strengthen employee performance and translate organizational resources into sustainable outcomes.
Risk at the Top: Board Demographics, Political Affiliation, and Bank Risk-Taking in Indonesia Aulia Keiko Hubbansyah; Yuli Ardianto; Muhammad Nuruddin Subhan; Darmanto Darmanto
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4702

Abstract

Indonesia's heavy reliance on bank intermediation makes the demographic composition of bank boards a first-order governance concern, yet board-level determinants of risk-taking remain underexplored relative to structural factors. This study aims to identify which board characteristics systematically shift risk-weighted assets (RWA) among 46 banks listed on the Indonesia Stock Exchange, observed from 2015 to 2024, by comparing banks that experienced a board-composition change with matched banks that did not across a five-year event window. This quantitative, quasi-experimental study uses a difference-in-differences (DiD) design to examine how board age, gender, education, and political affiliation affect bank risk-taking in Indonesia. The DiD estimates show that a younger board (b = 4.53, p 0.05), a higher share of female directors (b = 7.32, p 0.05), and a higher share of politically affiliated directors (b = 9.27, p 0.10) each raise risk-taking, while a higher share of directors holding master's or doctoral degrees lowers it (b = -6.26, p 0.05). These findings indicate that bank risk-taking is shaped as much by who sits on the board as by organizational structure, offering regulators a demographic lens for strengthening governance oversight.