cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tanti Handriana
Contact Email
sabr@journal.unair.ac.id
Phone
+6231-5033642
Journal Mail Official
sabr@journal.unair.ac.id
Editorial Address
Department of Management, Faculty of Economics and Business, Universitas Airlangga JL. Airlangga 4, Surabaya, Indonesia, 60286
Location
Kota surabaya,
Jawa timur
INDONESIA
Southeast Asian Business Review
Published by Universitas Airlangga
ISSN : -     EISSN : 30255171     DOI : https://doi.org/10.20473/sabr.v1i1.45844
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The SABR is committed to publishing the high quality articles from business and management perspectives in regards to within and between the Southeast Asian region. The covered domains but not limited to, such as: Marketing management, Finance, and management accounting, Strategic management, Operation, logistic, and supply chain management, Human resource management, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 50 Documents
 1   2   3   4   5 
Introducing the Implicit Dynamics of Generation Z's Consumer Behaviour: An Exploratory Factor Analysis Tiwari, Anju; Sinha, Dr Rohit
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.72328

Abstract

This study applies exploratory factor analysis (EFA) to explore the latent variables impacting Z- Generation customer buying habits. With the help of surveys, useful information about various facets of customer choices and preferences is gathered. Five main latent factors are identified with the help of analysis: Psychological concern, Physiological Concern, Sociological concern, Ethical Concern and Personal concern. To gather the information about the required data around 150 questionnaires are distributed out of which more than 100 samples are auxiliary utilized for data analysis. Family values and cultural acceptance, environmental concerns, gender impact, amusement motive, community involvement etc. are measured as key components with the help of the survey and then all of them are grouped accordingly under five common heads as stated above so as to research consumer behavior broadly. To successfully interact with Z-Generation customers, useful information is provided for companies. More focused marketing strategies may be created in lining up with the preferences and believes of Z-Generation by realizing these latent characteristics, which will ultimately result for increase in loyalty and brand engagement. The study's findings might be examined more thoroughly and explored for cross-cultural differences as well as longitudinal trends and to measure the extent to what new technology may impact the purchasing behaviour of Z- Generation.
Exploring the Impact of Social Media Marekting on Consumer Purchasing Decisions: Study on Northern Part of Bangladesh Kabir, Md Rishad; Laila Khatun
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.72969

Abstract

Purpose: The study aims to investigate the influence of social media marketing on customer purchase decision in semi urban region of northern part of Bangladesh like Rangpur. It focuses on identifying the critical factors such as influencer marketing, social media engagement, user generated content, Frequency of post and social media advertising strategy that significantly affect consumer behavior in this socio economic context. Methodology: Quantitative data was gathered from 212 social media users in Rangpur using convenience sampling. The data was examined using descriptive and inferential statistical techniques. Findings: Principal findings indicate that user-generated content and influencer marketing are the most significant determinants influencing customer purchasing decisions. Moreover, social media involvement, advertising approach, and post frequency favorably influence customer behavior. Practical Implication: The study emphasizes the significance of utilizing user-generated content, partnering with local influencers, and developing data-driven, tailored campaigns to improve trust, engagement, and sales. It underscored the necessity for culturally customized and economically viable techniques to tackle the socio-economic circumstances of Rangpur's semi-urban consumers, providing significant insights for marketers in analogous emerging areas. Originality: This research enhances previous literature by providing a localized perspective on the effects of social media marketing in a semi-urban region of Bangladesh. It emphasizes the significance of new marketing methods, like influencer marketing and user-generated content, while offering actionable insights for firms seeking to effectively interact with consumers in developing nations. Limitations: The dependence on non-probability sampling impairs generalizability and concentrates on a specific demography in Rangpur, hence restricting wider application. Moreover, the brief data collecting interval may fail to reflect the enduring changes in customer behavior. Subsequent study ought to examine these concerns and investigate other contributing variables.
Internal Corporate Governance and the COVID-19 Pandemic: Does It Mitigate or Intensify Earnings Management in East Africa? SWAI, JANETH PATRICK
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.73064

Abstract

Abstract This study examine whether internal corporate governance mechanisms- specifically board attributes and ownership structure, mitigate or intensify accrual-based earnings management (AEM) during the COVID-19 pandemic. Using hand-collected data from annual reports of non-financial listed firms in Kenya and Tanzania from 2017 to 2022, the study compares firm’s AEM behaviour in the pre-pandemic (2017–2019) and pandemic (2020–2022) periods. A panel regression model with interaction terms is employed to assess how the pandemic moderated the relationship between governance mechanisms and AEM. The results show that under normal conditions (before COVID-19), managerial ownership is associated with less AEM, suggesting reduced manipulation due to interest alignment. However, during the pandemic, managerial ownership exhibited a positive and significant interaction with COVID-19, indicating intensified earnings management, likely driven by uncertainty and the need to signal stability. Foreign ownership was associated with higher AEM during the pandemic, possibly due to reduced oversight, while board attributes had no significant impact on AEM, suggesting their limited effectiveness during pandemic periods. Thus emphasizing on context-dependent nature of corporate governance and highlighting how pandemics can reshape the influence of various corporate governance mechanisms on a firm's financial reporting behaviour. Keywords: COVID-19 pandemic; Accrual-based Earnings Management, Internal Corporate Governance Mechanisms.
Employee Engagement as a Strategic Capability in SMEs: An Applied Study in a Philippine Municipality CATAYOC, RABEL
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.74880

Abstract

This study investigated employee engagement as a strategic human resource capability among small and medium enterprises (SMEs) in a second-class municipality in the Philippines. Grounded in Social Exchange Theory, Herzberg’s Motivator-Hygiene Theory, and Sirota’s Three-Factor Theory, the research explores how employees perceive engagement across six domains: the work itself, compensation and benefits, work environment, leadership, opportunities for personal growth, and opportunities to contribute. Using a quantitative descriptive design, data were collected from 160 purposively selected SME employees through validated Likert-scale questionnaire. Results revealed consistently high engagement levels across all domains, with particularly strong scores in meaningful work and participatory opportunities. However, domain-specific gaps were noted in performance feedback, recognition, autonomy, and benefit delivery. ANOVA results indicated statistically significant differences in engagement based on education, job roles, compensation, length of service, and access to government-mandated benefits. These findings underscore the need for tailored engagement strategies in SMEs. In response, the study developed a Strategic Employee Engagement Matrix—an actionable framework featuring domain-specific goals, strategies, responsible departments, and multi-method evaluation tools. This matrix enables SMEs to align HRM practices with workforce expectations and business goals. The study concludes that employee engagement is not merely an HR metric but a strategic capability, particularly vital in resource-constrained SME environments. The findings contribute to both scholarship and practice by offering a replicable engagement model for local enterprises seeking to enhance workforce motivation, retention, and organizational resilience.
The Influence of Dynamic Capabilities on Business Performance with Innovation as a Mediating Variable Melanie, Gandhisa Septry
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.76644

Abstract

This explanatory quantitative study aims to analyze the influence of dynamic capabilities on business performance in culinary MSMEs in Malang City, with innovation as a mediating variable. The study involved 120 decision-makers from those enterprises, selected using a non-probability sampling method with purposive sampling technique. The data were collected through questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) in SmartPLS 4.0. This study finds that dynamic capabilities significantly affect innovation, dynamic capabilities have a direct effect on business performance, innovation significantly affects business performance, and innovation partially mediates the relationship between dynamic capabilities and business performance. These findings highlight the importance for culinary MSME actors to strengthen their adaptive, absorptive, and innovative capabilities to drive the development of superior products and processes, thereby enhancing competitiveness and business sustainability.
Strategic Portfolio Optimization and Tail-Risk Management: A Comprehensive Single-Index Model Approach Leveraging Risk-Adjusted Metrics in the NIFTY 50 Chakraborty, Barendra Nath; Kundu, Amit
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.76967

Abstract

Abstract This study explores the meticulous construction of an optimal portfolio utilizing the Sharpe’s Single-Index. Model (SSIM) for 50 stocks from the NSE NIFTY50 index, spanning data from April 30, 2019, to May 1, 2024. We analyzed key factors such as Beta values, stock variances, and excess returns. This analysis revealed that higher Beta stocks are associated with greater systematic risk, while stock variance primarily influences unsystematic risk. The optimal portfolio, comprising stocks like Apollo Hospitals Enterprise Ltd., Adani Enterprises Ltd., and Asian Paints Ltd., balances risk and return effectively, with Nestle India Ltd., holding the highest weightage. The portfolio Beta of 0.73 suggests lower volatility compared to the market, making it attractive to risk-averse investors. Advanced risk-adjusted performance metrics, including Modified Value at Risk (MVaR), Conditional Expected Drawdown (CED), and the Rachev Ratio (R-Ratio), were utilized to assess tail risk, drawdowns, and the trade-off between extreme gains and losses. This comprehensive analysis provides valuable insights into portfolio optimization, offering a strategic roadmap for investors aiming to maximize returns while managing risk in a volatile market environment.
Between Time and Monetary Cost: The Dilemma of Choice Among Customers in Purchase Decision-Making at Retail Stores Udoh, Ini Smart; Usani, Nfawa Erasmus; Joseph, Uduak E.; Ubong, Martins Christopher
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.77006

Abstract

Essential aspects of consumer behaviour can be encapsulated over time. Conversely, monetary cost is regarded as the total amount of money necessary to acquire a particular assortment of products. These two aspects can be regarded as essential factors influencing a customer's selection of a retail store for their shopping needs. This paper seeks to elucidate the diverse strategies that consumers use to enhance their shopping experiences, particularly by examining the influence of time and monetary costs on their decision to purchase from a retail store. Data were collected from primary sources, and the study area was Uyo Metropolis of Akwa Ibom State. The sample size for the study was 384 respondents who were selected using the purposive sampling technique from retail stores in the study area. Data collected were treated using the descriptive statistics. Based on their mean score, the result revealed that the respondents highly evaluated four items on the survey instrument relating to their time and monetary value consideration when making purchase decisions. These were items on monetary cost (MC3), indicating that customers appreciate discounts a lot and will rather locate shops that can offer them discounts irrespective of the time they spend shopping (mean = 3.0994, SD = 1.44758). Additionally, the item labelled Purchase Decision (Pd3) indicated that time was crucial in making purchase decisions in retail stores, particularly when urgency was a factor (mean = 3.0653, SD = 1.43173). Then (Time=Tm2), time was of the essence when shopping, so customers would rather go to shops within their proximity (Mean=3.0398, SD=1.46900), and (Time=Tm3) on a scale of time and monetary cost, customers were likely to pick time over the cost of shopping (Mean=3.0114, SD=1.43019). It was concluded that a dual consideration often led to a trade-off; for instance, a customer may opt for a more expensive item that promises a faster shopping experience, thereby conserving valuable time that could otherwise be spent seeking alternatives.
Traditional Eco-Friendly Practices and Modern Green Marketing Adoption in Manipur: A Management Perspective Makakmayum, Baadshah; Md. Mustafin Ahmed
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.78261

Abstract

This new concept of the business in the 21st century is depicted as a green marketing since it adds the environmental concern to its rivals in the market. Such a phenomenon, in the case of India North-eastern state of Manipur, has acquired the specifics, since in this region the entire history of environmentally friendly activity is played out in the cult. The paper examines the relationship between consumer awareness, demographic parameters and indigenous ways and their effects on adoption of green marketing in the state of Manipur. The authors employ a survey of 200 respondents to test different four hypotheses with the help of descriptive statistics, correlation, and chi-square and investigate awareness, traditional practice, demographics, and eco- label trust. It is identified that the awareness and cultural continuity have significant role to play on adoption whereas education and income have significant role to play on green consumption instead of age or gender. Also, the readiness of consumers to pay extra price on eco-labelled products rises due to such confidence. The evidence underpins the management relevance of the coherence between cultural identity and the modern sustainability practices and highlights the immense possibility that Manipur has in green marketing management.
Buy Now Pay Later Adoption and Financial Literacy: Determinants, Debt Risks, and Implications for Financial Well-Being Among Young Adults in Tanzania Charles, Abraham
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.79679

Abstract

The rapid growth of Buy Now, Pay Later (BNPL) services in developing economies such as Tanzania engenders a multifaceted dilemma: although it enhances access to credit and stimulates expenditure, it may concurrently deepen financial instability, particularly among the young adults. This work examined how BNPL adoption influences both consumer behavior and long-term financial well-being, and whether financial literacy can moderate the relationship be-tween BNPL adoption and financial stability. Using a quantitative approach and structural equation modeling, the research found that BNPL usage strongly predicts higher spending levels. Unexpectedly, the results indicated a minimum shield of financial literacy to users from financial instability. Factors like age and income shaped adoption patterns, and most importantly, BNPL usage was linked to reduced savings and higher debt, undermining long-term financial health. These results suggest that although BNPL fuels short-term consumption, it threatens financial resilience and since financial knowledge alone isn’t enough to protect users, the study under-scores the urgent need for regulatory safeguards and targeted consumer protections in digital credit markets.
Working Capital Management and Its Impact on the Financial Performance of Listed Manufacturing Companies on the Ghana Stock Exchange ASHUN, ANTHONY KWESI; Abass Sagoe, Alhassan; Abubakar, Sani
Southeast Asian Business Review Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/sabr.v4i1.80180

Abstract

The study seeks to investigate how working capital management affects the financial performance of manufacturing companies listed on the Ghana Stock Exchange (GSE). The study used secondary data from the published financial statements of manufacturing companies listed on the Ghana Stock Exchange for the twelve years between 2011 and 2022. The study found that the financial performance of manufacturing companies listed on the Ghana GSE is significantly influenced by inventory management. Research has shown that the inventory turnover ratio has a significant impact on both return on equity and return on assets. However, the result showed that earnings per share and gross profit margin are negatively affected by inventory turnover management. The study also demonstrated that the return on equity, return on assets, and earnings per share of the manufacturing industry listed on the GSE are positively and significantly affected by the accounts receivable turnover ratio. The findings of the study showed that, during the period examined, the ratio of cash and cash equivalents significantly and favorably affected the gross profit margin, return on equity, return on assets, and cash and cash equivalents. The findings also demonstrated that earnings per share were positively impacted by GSE-listed manufacturing, cash, and cash equivalents. The study offers the following policy recommendations: It is recommended that management extend its inventory conversion time. The management of the companies investigated should not use unnecessary purchases to lock up capital. To boost their profitability, the management of the companies included in the study should continually promote initiatives that facilitate the acceleration of inventory turnover.

Page 5 of 5 | Total Record : 50

 1   2   3   4   5 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Southeast Asian Business Review - Vol. 4 No. 1 (2026) Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025) Vol. 2 No. 2 (2024) Vol. 2 No. 1 (2024) Vol. 1 No. 2 (2023) Vol. 1 No. 1 (2023)