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International Journal of Management and Business Applied
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 28279840     DOI : https://doi.org/10.54099/ijmba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Management and Business (IJMBA) 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, Menejemen, dan Akutansi (Lain-Lain)
Articles 4 Documents
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Search results for , issue "vol. 5 no. 2 (2026)" : 4 Documents clear
Artificial Intelligence on The Literacy Level Of Undergraduates In Nigerian Universities Joseph Kayode Adeyemi
International Journal of Management and Business Applied Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v5i2.1866

Abstract

Abstract Technology has taken over the 21st century in order of evolving intelligence and practice. Artificial Intelligence (AI) is rapidly transforming global education, yet limited empirical research has examined its influence within Nigerian teacher-training institutions. This study investigates the impact of AI tool usage on academic performance among. A quantitative survey design was employed, involving 480 distributed questionnaires, of which 412 valid responses were returned, yielding an 89.96% response rate. Data were analyzed using descriptive statistics, Pearson correlation, multiple regression, and moderation analysis. Findings reveal a remarkably high AI adoption rate of 84.95%, with ChatGPT as the most widely used tool (66.1%). AI usage demonstrated significant positive correlations with key academic performance indicators, particularly research project outcomes (r = 0.378, p < 0.01). Regression results show that AI self-efficacy (β = 0.298, p < 0.001) is the strongest predictor of academic performance, followed by usage frequency (β = 0.189, p < 0.001) and digital literacy (β = 0.156, p = 0.001), collectively explaining 38.7% of the variance (Adjusted R² = 0.379). Digital literacy, academic level, and gender significantly moderated the AI-performance relationship. The study concludes that AI tools, when used confidently and effectively, enhance literacy level and support research-driven learning. Strengthening AI literacy, improving digital infrastructure, and establishing ethical guidelines are recommended to maximize benefits and ensure equitable access in Nigerian teacher education.
Leadership 5.0 and Work Motivation: Driving Performance Through Job Satisfaction in Central Banking: The Mediating Role of Job Satisfaction Dhika Arya Perdana; Ratna Komala Putri
International Journal of Management and Business Applied Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v5i2.1904

Abstract

Purpose – This paper examines the influence of Leadership 5.0 and work motivation on employee performance, with job satisfaction as a mediating variable, specifically within the strategic and regulatory environment of a central bank. Methodology/approach – A quantitative explanatory design was used. Data were collected from 223 employees at the Central Bank head office using simple random sampling. Analysis was conducted using Structural Equation Modeling–Partial Least Square (PLS-SEM) with SmartPLS 3.0 Findings – The study found that Leadership 5.0 and motivation significantly enhance job satisfaction. However, Leadership 5.0 does not directly impact performance; its effect is fully mediated by job satisfaction. Work motivation remains the strongest direct predictor of performance. Novelty/value – This research provides empirical evidence of the Leadership 5.0 model—integrating digital competence and human-centricity—within a bureaucratic central banking context, highlighting the "full mediation" role of employee experience.
Firm Value Determinants: Tax Amnesty, Profitability, Capital Intensity, and the Moderating Role of Tax Avoidance Nurhana Nurhana; Annathasia P. Erasashanti
International Journal of Management and Business Applied Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v5i2.1909

Abstract

Purpose – To examine the effect of tax amnesty, profitability, and capital intensity on firm value with tax avoidance as a moderating variable. Methodology/approach – This study used panel data from 15 consumer goods companies listed on the Indonesia Stock Exchange during 2016–2024 and analyzed the data using the Random Effect Model (REM) and Moderated Regression Analysis (MRA) with EViews 12. Findings – Profitability has a positive and significant effect on firm value, while tax amnesty and capital intensity have no significant effect. Tax avoidance significantly weakens the relationship between profitability and firm value but does not moderate the effects of tax amnesty and capital intensity. Novelty/value – This study provides empirical evidence on the moderating role of tax avoidance in the relationship between tax amnesty, profitability, capital intensity, and firm value in Indonesian consumer goods companies.
The Transformational Leadership Mediates Competence and Organizational Support Effect on Performance Heru Sudibyo; Hindah Mustika
International Journal of Management and Business Applied Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v5i2.1979

Abstract

The performance of Surveyors is a crucial factor in the success of marine Survey and consultancy service firms. PT Boyd Marine Consultants Indonesia encounters challenges in the form of variations in reporting quality among Surveyors, characterized by incomplete reports, non-standard formats, and delays in submission. These circumstances highlight the need for an empirical study on the factors influencing Surveyor performance, namely individual competence, organizational support, and transformational leadership style. This study aims to examine the influence of competence and organizational support on Surveyor performance, the influence of competence and organizational support on transformational leadership style, as well as the mediating role of transformational leadership style. Employing a quantitative approach with an explanatory Survey design and saturated sampling technique, data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). As a result, it reveals that competence and organizational support significantly affect both transformational leadership style and Surveyor performance. Likewise, transformational leadership style significantly affects Surveyor performance and mediates the effect of competence and organizational support on Surveyor performance. These findings affirm that enhancing competence and organizational support, synergized with transformational leadership, is a key strategy to improve Surveyor performance in the maritime Survey service industry.  

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