cover
Contact Name
Andre Suryaningprang
Contact Email
inabajournals@inaba.ac.id
Phone
+62895405780777
Journal Mail Official
inabajournals@inaba.ac.id
Editorial Address
Jl. Soekarno Hatta No. 448, Batununggal, Bandung Kidul, Kota Bandung, Jawa Barat. 40266
Location
Kota bandung,
Jawa barat
INDONESIA
Journal of Business and Management Inaba
ISSN : 28296559     EISSN : 28295331     DOI : https://doi.org/10.56956/jbmi.v2i02
This journal encompasses original research articles, review articles, and short communications, including: Financial Management, Marketing Management, Human Resource Management, Organizational Behavior, Strategic Management, Operations Management, Change Management, Management of Sharia, Entrepreneurship, E-Business, Knowledge Management
Articles 47 Documents
Taxpayers' Self-Efficacy And E-Tax System Adoption: The Moderating Role Of Business Location In South- West Nigeria Mustapha, Bojuwon; Babatunde , Tijesu Daniel; Bamisaye, Theresa Omolade; Abiloro, Rafiyat Bosede; Lawal , Adenike Moronke
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.496

Abstract

This study explored how taxpayers' self-efficacy relates to the adoption of e-tax systems, with a focus on the moderating role of business location in Southwest Nigeria. It aimed to determine the influence of taxpayers’ self-efficacy on e-tax adoption, examine its effect on business location, evaluate how location impacts e-tax adoption, and assess whether business location moderates the link between self-efficacy and e-tax adoption. A descriptive survey research design was employed, with a quantitative, deductive, and positivist approach. The study targeted all 23,289 registered SMEs in Southwest Nigeria, as reported by SMEDAN in 2023. A sample of 393 SMEs was selected using Taro Yamane’s formula and a multistage sampling technique. Data was analyzed using descriptive and inferential statistics, including logistic regression and the Sobel test. Findings revealed that taxpayers’ self-efficacy positively, though insignificantly, affects e-tax adoption (β = 0.32, p = 0.126). However, self-efficacy significantly influences business location (β = 0.78, p = 0.004), and business location significantly impacts e-tax adoption (β = 0.55, p = 0.011). Notably, business location significantly moderates the relationship between self-efficacy and e-tax adoption (moderating effect = 3.66, p = 0.0021). The study concludes that business location plays a crucial moderating role. It recommends that tax authorities (FIRS and SIRS) conduct regular training to enhance taxpayers’ digital competence and confidence.
Investigating The Relationship Between Fdi Inflows And Economic Recovery In Selected Conflict-Affected And Fragile States Oyamendan, Anthony; Afolabi, Babatunde; Adebolanle, Debo-Ajagunna; Olanipon, Olaoluwa Omotayo; Bamidele, Egunlusi Femi
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.497

Abstract

This study examined the connection between economic recovery and foreign direct investment (FDI) inflows in a few conflict-affected and fragile states: Yemen, Somalia, South Sudan, Afghanistan, and the Democratic Republic of the Congo (DRC) between 2010 and 2022. It investigates how FDI interacts with conflict intensity and institutional quality to shape recovery trajectories, drawing on modernization theory and conflict economics. The study uses panel regression techniques alongside qualitative insights derived from interviews and observations to evaluate the effects of conflict intensity (deaths from battle), institutional quality (governance indicators), and foreign direct investment (FDI) (as a percentage of GDP) on real GDP per capita growth. It employs an ex-post facto research design and utilizes secondary data from the World Bank, UNCTAD, and ACLED. According to descriptive research, FDI inflows are moderate and erratic, averaging 1.85% of GDP, and are mostly concentrated in extractive industries with little impact on employment. Furthermore, institutional quality has a marginally significant beneficial impact on recovery, but foreign direct investment has a negative but statistically negligible effect. The consistently large positive link between conflict intensity and economic recovery shows the growth effects of aid and rebuilding flows during war episodes. Overall, the results indicate that capital investment and rebuilding dynamics are more important for recovery in fragile nations than foreign direct investment (FDI), with poor institutions limiting the transformative potential of FDI. Recommendations include enhancing governance and judiciously allocating FDI to promote productivity, inclusive growth, and technology transfer.
Workforce Diversity And Employee Performance: Evidence From Selected Fast-Food Centres In Osun State, Nigeria Awolaja, Ayodeji Muyideen; Otulana, Olumayowa Kabir; Osuolale, Olatunde Misbaudeen; Ahmed, Alirat Molade Ibrahim; Olasehinde, Sunday Adeniyi
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.498

Abstract

Workforce diversity has emerged as a critical element in today’s organizational landscape, particularly in service-driven industries where interactions, collaboration, and innovation are central to performance. However, managing diversity effectively remains a significant challenge, especially in developing economies such as Nigeria. This study investigates the influence of workforce diversity on employee performance in selected fast-food centres in Osun State. Adopting a quantitative research approach and a descriptive-causal comparative design, primary data were gathered through 150 structured questionnaires administered to employees, with 135 valid responses analyzed using descriptive statistics and regression analysis. Findings revealed that workforce diversity significantly predicts employee performance (R = 0.742, R² = 0.550, p < 0.05), which confirmed that diversity accounted for 55% of performance variation. Specifically, age, gender, and ethnic diversity had strong positive effects, while religious diversity showed a modest but positive influence. The findings underscore the importance of inclusive workplace practices in enhancing collaboration, efficiency, and customer satisfaction. The study recommends that fast-food organizations institutionalize diversity management policies, implement diversity awareness and sensitivity training, and adopt equitable recruitment and promotion strategies to maximize performance outcomes.
Navigating Organizational Change In Streaming Platforms: A Systematic Literature Review Rachmansyah, Arief; El Khaldi, Malika
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.501

Abstract

Despite the rapid growth and disruption introduced by streaming platforms in the media industry, little is known about how these organizations experience and manage internal change. Organizational change in this context is driven by evolving technologies, audience behaviors, and competitive dynamics. To better understand how streaming platforms navigate such change, a systematic literature review is conducted. We categorize existing research into major themes, including strategic adaptation, structural transformation, and innovation capabilities. We analyze the core characteristics of organizational change within streaming services, discuss theoretical and practical challenges, and highlight implications for both scholars and industry leaders. Finally, we propose future research directions to deepen our understanding of change management in digital platform environments.
The Effect Of Product Quality, Price, And Service Quality On Customer Loyalty at PT. Mitra Niaga Sentratama Sinamo, Alexander Patrick; Mubarok, Dadan Abdul Aziz
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.543

Abstract

The objective of this study is to ascertain how consumer loyalty is at the Mitra Wholesale Store on Kamasan Banjaran Main St. is impacted by service quality, product quality, and price. Customers of Mitra Store made up the study's population, and 80 respondents were included in the sample utilizing non-probability sampling and accidental procedures. Data was gathered via a questionnaire, and the analytic method was multiple linear regression analysis using SPSS statistical software. The t-test was employed in conjunction with the F-test for hypothesis testing. The study's findings indicate that customers who purchase goods from the Mitra Store on at least a twice-weekly basis exhibit a degree of susceptibility to the prices, product quality, and service quality of the store. At Mitra Store, however, judgements to buy products are positively and significantly impacted by the simultaneous test
The Impact Of Disclosing Environmental Sustainability Practices On Improving Investor Decisions: An Analytical Study Of Industrial Companies In Babylon Idan, Ahmed Kadhim
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.564

Abstract

This research aims to assess the level of disclosure regarding the dimensions of sustainable development (economic, social, and environmental) in companies, and to demonstrate the impact of this disclosure on investment decisions. The research stems from the fact that sustainable development has become a global imperative requiring transparency, especially in light of rapid industrial growth and its impact on these three dimensions. The research employed a descriptive-analytical approach, using data collected from a sample of companies in Babylon Governorate (N=80). The descriptive statistics revealed a general consensus among the sample regarding the importance of all study variables, with the averages for the four dimensions exceeding the hypothetical mean (3). Furthermore, opinions on investment decisions were characterized by a high degree of homogeneity. The main findings revealed a disparity in the perceived importance of the dimensions; the economic and social development dimensions recorded the highest averages, indicating that companies focus on disclosures with direct impact. In contrast, the environmental development dimension ranked lowest, indicating a relative weakness in its integration within the disclosure process that influences investment decisions. The research concluded that it is necessary to enhance environmental disclosure to ensure balance across the dimensions of sustainable development, standardize social disclosure criteria, and raise awareness among management and investors to enable them to use sustainability information more effectively in investment decision-making.
Entrepreneurial Innovation And Competitive Performance Of Small And Medium Enterprises: Evidence From Emerging Economies Oyalakun, Daniel Oluwaseun; Ojo, Emmanuel Olusola; Omoyele, Samuel Olufemi; Sanni-Bamigbade, Sekinat Arike; Olabisi, Felix Ayotomiwa; Oyalakun, Comfort Inioluwa
Journal of Business and Management Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jbmi.v4i2.631

Abstract

This study examines entrepreneurial innovation as a driving force towards competitive performance in SMEs. The objectives of the study were to determine the effect of product innovation on customer satisfaction, to ascertain the effect of process innovation on customer retention, to establish the effect of market innovation on brand awareness, and to determine the effect of technology innovation on competitive advantage. The population of the study is one hundred and seventy-eight (178) registered SMEs of livestock farms in Ibadan, Oyo State, who deal with animal production, feed formulation and processing, distribution and retail of livestock products, and sales. The study made use of a census survey, due to the very tiny population, in which one hundred and fifty-two (152) was used as the sample size. A questionnaire was used to gather primary data, which was then subjected to regression analysis using the Statistical Package for Social Sciences (SPSS). The findings showed that: market innovation has a significant impact on brand awareness (R2 = 0.880, p < 0.005); product innovation has a significant impact on customer satisfaction (R2 = 0.768, p < 0.005); process innovation has a significant impact on customer retention (R2 = 0.453, p < 0.005); and technology innovation has a significant impact on competitive advantage (R2 = 0.823, p < 0.005). The competitive performance of SMEs was shown to be significantly impacted by entrepreneurial innovativeness, and it is advised that business owners implement a management strategy that makes use of entrepreneurial innovativeness as a tool for boosting firm competitiveness.