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Asean International Journal of Business
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28096673     DOI : https://doi.org/10.54099/aijb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Asean International Journal of Business (AIJB) is a peer-reviewed economic journal serving as a forum for Business Economics Scholars concerning to area of Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management. This open accessed Journal publishes original research and review papers. This journal encompasses original research articles including: 1. Banking and Financial Institution 2. Behavioral Economics 3. Development Economics 4. Environmental Economics 5. International Economics 6. Accounting 7. Bussiness and Entrepreneurship 8. Human Resources Management 9. Monetary Economics 10. Public Finance 11. Political Economy 12. Bussiness Management 13. Urban and Rural Economics
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 88 Documents
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Analysis of the Effect of Liquidity, Income Tax Expense, and Leverage on Profitability Miswanto, Miswanto; Jatmiko, Muji Setyo
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1460

Abstract

Purpose – This study examines the effect of liquidity, income tax expense, and leverage on profitability. Methodology/approach – The test uses panel data with a population of 103 companies. The research period for 5 years is from 2019 to 2023. The purposive sampling method was used, so the sample data was 170 observations. The data uses a combination of time series data and panel data. Findings – The results showed that liquidity has no effect on profitability and has a negative direction. Income tax expense has a significant positive effect on profitability. Leverage has a significant negative effect on profitability. Novelty/value – This research contributes to making a practitioner reference for decision-making in increasing profitability and becoming a theoretical reference for further research. The relevance of these results helps financial managers make strategic decisions to manage the company's financial resources. High liquidity indicates an accumulation of unproductive assets. Financial managers can plan tax strategies. The relevance of the results helps financial managers determine the optimal level of leverage. High leverage can increase the risk of default. While low leverage can indicate a heavy dependence on equity.
Culture Meets Leadership: Boosting Employee Performance Through Satisfaction Fatahilah, Ahmad; Budiono, Nur Aktif
Asean International Journal of Business Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v4i2.1466

Abstract

Purpose – This study employed a quantitative research, using a skala likert questionnaire administered to a sample of 87 employees at PT. Asiaparts Indotech, South Tangerang. The data were analyzed using Structural Equation Modeling (SEM) to rigorously assess the direct and indirect effects among the variables studied. Methodology/approach – A quantitative research design was adopted, utilizing a structured questionnaire administered to a representative sample of employees. Data were analyzed using Structural Equation Modeling (SEM) to rigorously assess the direct and indirect effects among the studied variables. Findings – The empirical results demonstrate that both transformational leadership and organizational culture exert significant positive influences on sustainable employee performance. Additionally, job satisfaction was found to partially mediate the relationship between transformational leadership, organizational culture, and sustainable performance, highlighting the pivotal role of employee satisfaction in achieving long-term organizational outcomes. The study shows that job satisfaction mediates the impact of leadership and organizational culture on employee performance, emphasizing the need for effective leadership and strong culture to sustain productivity
Strategic Outsourcing in the Digital Age: Cyber Risk Management and Operational Performance in Malaysian BPOs Fidhien, Ferdio Ghifary; Tricahyono, Dodie; Witjara, Edi
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1386

Abstract

Business Process Outsourcing (BPO) companies have become vital players in Malaysia's post-pandemic digital economy, providing critical non-core services such as technology infrastructure management, customer support, and business process administration. However, the rapid growth of BPOs has also brought increased risks related to data security, fraud, and cyber threats, raising concerns about operational performance and good corporate governance. This study investigates the combined influence of outsourcing strategy, data security, fraud risk management, and cyber threats on the operational performance of Malaysian BPO firms listed on Bursa Malaysia during the 2021–2024 period and examines the implications for good governance. A quantitative explanatory approach was employed, utilizing SEM-PLS for hypothesis testing. The findings reveal that effective outsourcing strategies, robust data security frameworks, proactive fraud risk management, and mitigation of cyber threats significantly enhance operational performance. Furthermore, improved operational performance contributes positively to the implementation of good corporate governance principles. This research provides both theoretical and practical contributions: it enriches the literature on BPO governance and operational risk in the digital era and offers strategic insights for companies and regulators aiming to enhance accountability, transparency, and resilience in outsourcing operations. The study contributes to both governance literature and practical frameworks by integrating fraud deterrence, cybersecurity, and operational performance in the BPO sector.
Analysis of Lean Manufacturing Efficiency and Effectiveness Using a Digital Kanban System Dwijayanto, Muhammad Rezki; Irjayanti, Maya
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1397

Abstract

PT TMSS Yageo Indonesia faced challenges in the material delivery process using the conventional Kanban system. Delays and errors in material filling were detected throughout the process. To improve the effectiveness, efficiency, and accuracy of material delivery, the company implemented the digitalization of the Digital Kanban System (SKD) integrated with the Enterprise Resource Planning (ERP) system. This study focuses on analyzing the effectiveness of the SKD implementation, which is connected to the ERP system in managing Kanban-based material delivery. This approach is expected to improve delivery time efficiency and reduce errors during the material delivery process. Three key indicators were used to evaluate the efficiency and effectiveness of SKD: On-Time Delivery (OTD), delivery efficiency, and material accuracy to the production line. OTD was evaluated based on the percentage of deliveries arriving on time compared to the total number of deliveries during a defined period. The evaluation of efficiency relied on measuring how actual delivery durations corresponded to the predetermined cycle time benchmarks. Efficiency was assessed by evaluating the difference between actual delivery performance and the expected cycle time. These indicators demonstrate how effectively the SKD supports a consistent and reliable material delivery process. The research findings show that On-Time Delivery (OTDm) achieved a 100% rate with no recorded delays. The observation period showed a consistently high level of delivery efficiency. The highest number of deliveries was recorded in the second month, and no delays occurred during the study. According to the study's findings, a comprehensive rollout of the SKD in the whole production environment would be advantageous. To support system adaptability and long-term efficiency, it is vital to improve monitoring processes, provide ongoing workforce development, and encourage continuous research efforts.
Stability and Survival of the Banking Sector in Indonesia Sitepu, Agnes Melissa; Kristanti, Farida Titik
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1415

Abstract

Purpose – This paper seeks to examine the stability and survival of banking institutions listed on the Indonesia Stock Exchange (IDX) from 2015 to 2024, using the Altman Z''-Score to assess financial distress and the Cox Proportional Hazards Model to evaluate the impact of macroeconomic factors such as inflation, interest rates, and economic growth on their survival probability. Methodology/approach – A quantitative research approach was employed, using financial data from annual reports of banking institutions listed on the Indonesia Stock Exchange (IDX) for the 2015–2024 period. Financial distress was measured using the Altman Z''-Score, while survival probability was assessed using the Cox Proportional Hazards Model. Macroeconomic variables—including inflation, interest rates, and economic growth—were incorporated to analyze their influence on survival of distress banks. Purposive sampling was used to select banks that consistently published financial statements throughout the study period. Findings – It was found that several banking institutions listed on the IDX experienced financial distress during the 2015–2024 period, as indicated by low Altman Z''-Scores. The survival analysis revealed that inflation and interest rates had a statistically significant negative effect on the survival probability of distressed banks, while economic growth had a positive impact. Among the three macroeconomic variables, interest rates were the most dominant factor influencing bank survival. Novelty/value – This study offers a novel integration of Altman Z''-Score and Cox Proportional Hazards Model to assess bank survival under macroeconomic pressure, providing insights for early detection of financial distress in Indonesian banks.
Stock Valuation on Energy Sector Companies within IDX High Dividend 20 Index Year 2025 Alpharianto, Argari; Rahadian, Dadan
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1455

Abstract

The energy sector constitutes one of the largest component of the IDX High Dividend 20 Index for 2025, comprising five companies such as ADRO, AKRA, ITMG, PGAS, and PTBA. Over the past three years, this sector has exhibited the strongest upward trajectory, achieving a cumulative growth rate of 136% and an average annual return of 18.52% among these companies, thereby underscoring its appeal to dividend-seeking investors. This study examines the intrinsic value of five said companies using the Dividend Discount Model (DDM) and two relative valuation metrics (EV/EBITDA and Price to Earnings Ratio or PER). Under the DDM framework, ADRO, ITMG, and PTBA appear as undervalued relative to their intrinsic value, while AKRA and PGAS appear overvalued. When benchmarked against the sector’s mean EV/EBITDA and PER, all five companies register as undervalued. However, comparing company multiples to the sector median EV/EBITDA recasts AKRA as overvalued, PTBA as fairly valued, and the remaining three as undervalued. A parallel comparison using the sector median PER identifies AKRA as overvalued, with the other four companies maintaining undervalued status. On the basis of these findings, investors may prioritize acquisitions of ADRO and ITMG shares, given their consistent undervaluation across all models. AKRA and PGAS warrant caution due to overvaluation in at least one metric. PTBA merits continued monitoring, as it is fairly valued on an EV/EBITDA basis yet undervalued when assessed by PER and DDM valuation.
Youth Awareness and Engagement in Promoting Yangon as Tourism Destination Thaung Htet, Atar
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1667

Abstract

Purpose – The role of youth is becoming important in promoting tourism destination. The major aim of this study is to assess the role of youth for promoting Yangon as tourism destination. There are two specific objectives for this study- 1) To assess the knowledge, attitude and behavior of youth for promoting the Yangon as tourism destination and 2)To examine the relationship of youth knowledge, attitude and behavior for promoting the Yangon as tourism destination. Methodology/approach – This study adopted the knowledge-attitude-behavior (KBA) model to assess the youth perception. The 133 students who currently studying the undergraduate program of private collages in Myanmar participated as major respondents in this study. The systematic sampling method was applied in this study. The reliability analysis, composite reliability , factors loading techniques applied to assess the youth knowledge, attitude and behavior for promoting the Yangon as tourism destination. The Pearson correlation analysis used as the hypothesis testing tools in this study. Findings – The findings of this study reveal the acceptance of proposed research hypotheses. There is positively relationship between knowledge, attitude and behavior of Youth for promoting Yangon as tourism destination. Novelty/value – This study recommends the integration of social media usage how applied in destination promotion and how design effective policy framework for promotion the Yangon as tourism destination.
Stakeholders’ Decision Making and Sustainability of Potato Projects In Rubanda, Uganda Agaba, Moses; Turyasingura, John Bosco; Byarugaba, Arinaitwe Julius; Atukwase, Jasper; Alice, Ngele Mwazuna
Asean International Journal of Business Vol. 5 No. 1 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v5i1.1721

Abstract

With a focus on potato projects in the Rubanda district, this study aimed to investigate how stakeholder decision-making affects the sustainability of donor-funded agricultural projects in Uganda. A cross-sectional survey design was used in the study. A total of 139 respondents' data was gathered, and both quantitative and qualitative analysis were performed. Frequency tables were used to display the data because descriptive analysis involved describing a single variable and its characteristics. A Pearson correlation matrix was used to determine the relationships between the dependent variable and the predictor variables at the bivariate level. To fit the data, a linear regression model was employed. Regression model research results indicate that stakeholders' decisions regarding potato projects have an impact on project sustainability (R=829). The primary finding of this study is that decisions have an impact on the sustainability of potato projects in the district of Rubanda. Therefore, if the sustainability of potato projects in Rubanda district is to be achieved, the study suggests that project managers and project implementers should focus more on stakeholder decision making.

Page 9 of 9 | Total Record : 88

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