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Asian Journal of Applied Business and Management (AJABM)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29647932     DOI : https://doi.org/10.55927/ajabm.v1i2
Core Subject : Science,
Decision Sciences, Operations Research & Management
Asian Journal of Applied Business and Management (AJABM) is a double-blind peer-reviewed, open-access journal published by Formosa Publisher. AJABM aims to provide an international outlet for research publication and scholarship on management and business-orientated themes and topics. With contributions from its networking around the globe, the journal includes articles across the full range of business and management disciplines. AJABM publishes articles quarterly in February, May, August, and November.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 95 Documents
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Implementation of Activity-Based Costing to Improve Profitability Parindingan, Frivaldo Yesbarianus; Fathirah, Dian; Usman, Asri; Mediaty, Mediaty
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12391

Abstract

This study aims to analyze the application of Activity Based Costing (ABC) to improve the efficiency of cost management in the manufacturing, service, and SME sectors. A literature study was conducted using the field charting method on 21 articles published between 2012-2020. This process identified the advantages of ABC over conventional methods in avoiding cost distortions and providing accurate data for budgeting. The research examined the characteristics of activities in various categories of companies, finding that Unit and Product Level Activity are more commonly applied than Batch and Facility Level Activity. The results show the flexibility of ABC in adjusting the scale of operations, resulting in significant benefits in cost control and resource optimization, thus providing positive implications for business efficiency across sectors.
ESG Rating and Firm Value in Emerging Market: Investigating the Mediating Role of Financial Performance Wahyono, Wahyono; Laga, Anastasya; Kurniawati, Rizki; Sari, Dwi Rahmita; Mukhzarudfa, Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12442

Abstract

This study examines the impact of ESG Rating on Firm Value, with Financial Performance as a mediating variable, using a sample of companies included in the IDX ESG Leaders index for the years 2021–2023. The analysis was conducted using PROCESS Macro and bootstrapping methods to identify the direct and indirect effects of ESG practices on Firm Value. The findings reveal that ESG Rating does not have a direct effect on Firm Value, nor does Financial Performance mediate this relationship. These results suggest that in emerging markets like Indonesia, the direct financial benefits of ESG practices are not fully recognized by investors, possibly due to a lower level of awareness and appreciation of sustainability. This study offers insights into the challenges and opportunities for ESG implementation among companies in emerging markets to enhance long-term firm value.
Talent Management Framework in China Youth Travel Agency Yafang, Wang; Saufi, Akhmad
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12464

Abstract

In the context of China’s rapidly changing market and evolving workforce demographics, talent management has become a key factor in organizational success, particularly within service-oriented industries like the China Youth Travel Agency (CYTA). This study aims to explore the role of a structured talent management framework in driving employee motivation at CYTA, focusing on four dimensions: Talent Acquisition, Talent Development, Talent Deployment, and Talent Retention. Utilizing a quantitative research design, data was collected from 287 CYTA employees through a structured survey and analyzed using Structural Equation Modeling (SEM) path analysis. The findings reveal that each dimension of talent management significantly enhances employee motivation, with Talent Development showing the strongest impact. This research contributes to the literature by demonstrating the importance of an integrated talent management approach in fostering a motivated and committed workforce, essential for sustaining CYTA’s competitive edge and adapting to the dynamic demands of the travel industry.
Performance Appraisal Systems and Its Impact on Employee's Achievement in China’s Youmi Mobile Bojun, Li; Saufi, Akhmad
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12468

Abstract

Performance appraisal systems are essential tools for aligning employee performance with organizational goals, and they play a particularly crucial role in rapidly growing sectors like China’s technology industry. This study explores the impact of performance appraisal systems on employee achievement at Youmi Mobile, a leading tech company in China, within the context of high-power distance and collectivist cultural norms. Using a quantitative research methodology, the study employed Structural Equation Modeling (SEM) to analyze data from 208 respondents across five key dimensions of performance appraisals: goal setting, performance evaluation, constructive feedback, development and career planning, and documentation. Findings reveal that all dimensions positively influence employee achievement, with development and career planning showing the strongest impact. These results suggest that culturally attuned performance appraisals can significantly boost employee productivity and satisfaction, offering valuable insights for HR practices in China’s tech sector. This research contributes to the broader understanding of performance management in Chinese corporate settings and provides a model for enhancing employee achievement through strategic appraisal systems.
The Influence of Original Local Government Revenue (PAD), Population, and Gross Regional Domestic Product (GRDP) on Regional Expenditure in Kerinci Regency Sari, Dwi Rahmita; Rahayu, Sri; Wiralestari, Wiralestari; Arum, Enggar Diah Puspa
Asian Journal of Applied Business and Management Vol. 3 No. 4 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajabm.v3i4.12472

Abstract

Regional Expenditure is a crucial component in regional budget planning, functioning to enhance public services and regional development. Regional Original Revenue (Pendapatan Asli Daerah or PAD) serves as one of the funding sources for the region, population size reflects the needs and distribution of resources, and the Gross Regional Domestic Product (GRDP) indicates the economic potential of the area. This study aims to examine the influence of Regional Original Revenue (PAD), population, and GRDP on regional expenditure in Kerinci Regency. Utilizing secondary data obtained from the Central Statistics Agency (BPS) of Kerinci Regency over the past ten years, from 2014 to 2023, this research employs a quantitative approach by applying a multiple linear regression model to identify the relationships between independent variables (PAD, population, and GRDP) and regional expenditure as the dependent variable. The results indicate that Regional Original Revenue, population, and GRDP have a significant impact on regional expenditure.

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