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Ahmad Salman Farid
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Involvement International Journal of Business
Published by PT Agung Media Publisher
ISSN : -     EISSN : 3032485X     DOI : https://doi.org/10.62569/iijb.v1i2.13
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Authors are invited to contribute original research on a wide range of topics including financial management, marketing strategies, human resource management, entrepreneurship and innovation, international business, supply chain management, corporate governance, economics and business environment, strategic management, ecommerce and digital business, corporate social responsibility, financial technology, business management, green business practices, organizational leadership, risk management and compliance, corporate finance, small and medium sized enterprises, business ethics, and management of change.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 58 Documents
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Unlocking the Economic Potential of Cash Waqf for Sustainable Poverty Reduction in Indonesia Syaripudin, Enceng Iip; Gaussian, Gini; Safera, Nurul; Furkony, Deni Konkon; Burhanudin, Ujang; Mohd, Ismail Bin Mohd
Involvement International Journal of Business Vol. 3 No. 1 (2026): January 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i1.170

Abstract

This study aims to analyze the economic potential of cash waqf as a social finance instrument for poverty reduction in Indonesia, with particular attention to governance structures and integration into economic empowerment strategies. The research employs a qualitative library research approach by reviewing peer-reviewed journal articles, academic books, and institutional reports related to cash waqf, Islamic social finance, and poverty alleviation. Data were analyzed using thematic analysis to synthesize conceptual and empirical insights from both Indonesian and comparative international contexts. The findings indicate that cash waqf in Indonesia has a large untapped economic potential, estimated at approximately IDR 180 trillion annually, with realization remaining below 10 percent. Effective implementation is closely associated with transparent governance, professional management, and institutional credibility. Furthermore, cash waqf demonstrates stronger and more sustainable poverty reduction outcomes when integrated into productive economic activities such as entrepreneurship development, microfinance, and social enterprises. The study discusses these findings through the lenses of social finance theory, institutional economics, and inclusive development. It argues that reframing cash waqf as a structured social finance instrument enhances its relevance for business-oriented policy discourse and strengthens its role in sustainable and inclusive economic development.
Beyond Tax Compliance Integrating Tax Planning Risk Management and Revenue Enhancement Through Management Consulting Jalan, Bhavika; Kadel, Harshita; Uddin, Syed Bilal; Baqi, Abdul
Involvement International Journal of Business Vol. 3 No. 1 (2026): January 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i1.187

Abstract

The increasing complexity of tax regulations, global economic integration, and heightened fiscal transparency have transformed tax planning and compliance into strategic business concerns. Management consultants are increasingly engaged to help organizations navigate these challenges, yet their role is often conceptualized narrowly as technical tax advisory. This study employs a qualitative, literature-based research design using an integrative and thematic review of peer-reviewed academic publications from 2015 to 2025. Relevant studies were systematically analyzed to identify patterns, themes, and theoretical linkages concerning the strategic role of management consultants in tax planning, compliance, and risk management. The findings indicate that management consultants have evolved into strategic partners who integrate tax planning and compliance within enterprise risk management and corporate governance frameworks. Consultant-led tax strategies contribute to proactive risk mitigation, revenue stability, regulatory compliance, and business sustainability. Consultants also play a critical role in navigating regulatory complexity and emerging tax challenges, including digital economy taxation and crisis-driven fiscal policies. The results align with strategic management, risk management, institutional, and stakeholder theories, highlighting management consultants as key actors in transforming tax management into a value-creating and legitimacy-enhancing function. This reconceptualization underscores the importance of integrating tax governance with broader organizational strategy and performance objectives.
Predicting Consumer Purchase Decisions through Packaging Color Strategies in FMCG Markets Bharti, Rakshak; Khatri, Urvija; Singh, Chandra Bhooshan; Barik, Tushar Ranjan; Thakur, Kanchan; Lepcha, Dawakit
Involvement International Journal of Business Vol. 3 No. 1 (2026): January 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i1.197

Abstract

Examining highly competitive Fast-Moving Consumer Goods (FMCG) markets reveals that consumers often make purchase decisions within seconds, rendering packaging design particularly color a critical strategic cue. Although prior research has established the psychological influence of color, few studies have integrated neuromarketing measures with predictive analytics to forecast consumer purchase behavior. This study employs a mixed-methods design combining eye-tracking, physiological emotional measurement (FEMG and GSR), consumer surveys, and machine learning analysis. A total of 1,500 participants evaluated FMCG products across food, beverage, and personal care categories using standardized color treatments. Data were analyzed using ANCOVA and an XGBoost machine learning model to predict purchase decisions. The results show that warm colors significantly reduced time-to-first-fixation (mean = 420 ms) and increased visual engagement, while high-contrast packaging improved fixation duration by up to 32%. Emotional analysis revealed that warm, high-saturation colors generated higher arousal (GSR +18.6%), whereas cooler colors produced stronger positive valence linked to trust. The XGBoost model achieved a prediction accuracy of 89.2%, substantially outperforming traditional regression models. The findings demonstrate that packaging color operates as a neuromarketing stimulus that shapes attention and emotion prior to conscious deliberation. Integrating behavioral science with machine learning advances both theory and practice by enabling accurate prediction of consumer decisions. The study highlights the strategic value of data-driven color design for FMCG marketers seeking competitive advantage in complex retail environments.
Repositioning HR Audit as a Strategic Governance Mechanism: A Conceptual and Regulatory Analysis in the Banking Sector Barik, Tushar Ranjan; Singh, Chandra Bhooshan; Bharti, Rakshak
Involvement International Journal of Business Vol. 3 No. 2 (2026): April 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i2.198

Abstract

HR audits are commonly treated as compliance routines rather than strategic governance tools. This study repositions HR audit as a mechanism that links HR alignment, compliance governance, employee retention, and organizational effectiveness. The study adopts a conceptual research design based on a systematic review of HR audit and SHRM literature, combined with a doctrinal analysis of labor and governance regulations in India to develop a conceptual model and research propositions. The findings show that HR audit operates sequentially by strengthening HR alignment, reinforcing compliance governance, improving employee retention, and enhancing organizational effectiveness. The study also identifies regulatory fragmentation and the absence of standardized audit frameworks as major constraints, leading to the proposal of a Human Resource Regulatory and Audit Authority of India (HRRAAI). The study integrates SHRM, governance, and institutional theory to explain how HR audit can function as a strategic governance instrument when supported by regulatory standardization. HR audits have significant untapped potential to enhance governance and performance in banks, but this potential can only be realized through institutional and regulatory support.
Consumer Trust and Purchase Decisions in Indian E-Commerce through Social Media Marketing Reviews and Influencer Endorsements Janapalli, Anjali; Wepuri, Harshini; Jangir, Gracy
Involvement International Journal of Business Vol. 3 No. 2 (2026): April 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i2.213

Abstract

The rapid growth of Indian e-commerce has transformed consumer buying behavior, with social media becoming an important channel for product discovery, engagement, and purchase influence. However, the effectiveness of social media marketing largely depends on consumer trust, authentic reviews, and the credibility of influencer endorsements. This study aims to examine how social media marketing reviews and influencer endorsements shape consumer trust and purchase decisions in the Indian e-commerce market. This research employed a quantitative descriptive design using a structured online questionnaire distributed to 102 respondents with experience in social media and online shopping. Data were analyzed using descriptive statistics, frequency distribution, percentages, and cross-tabulation to identify dominant behavioral patterns and trust-related factors influencing purchase decisions. The results reveal that customer reviews and testimonials were the most influential factor (65.7%), followed by advertisements (44.1%), influencer recommendations (40.2%), brand posts (34.3%), and video demonstrations (22.5%). Moreover, 71.6% of respondents considered positive reviews as the strongest motivator for online purchases. However, 60.8% reported low trust in influencer recommendations and preferred genuine customer feedback. Trust issues (49.0%), unclear return policies (22.5%), payment security concerns (16.7%), and poor customer support (11.8%) were identified as major barriers. Many respondents also preferred cash on delivery as the safest payment option. The study concludes that while social media marketing effectively creates awareness and interest, consumer trust remains the central determinant of online purchase decisions. Authentic customer reviews are more persuasive than influencer endorsements alone. Businesses should therefore prioritize transparency, secure transactions, verified reviews, and customer-centered service strategies to strengthen trust and improve conversion performance in emerging digital markets.
Nostalgia-Based Co-Branding Strategy Influencing Consumer Decisions in Kinder Joy Products Janapalli, Anjali; Varshini, Batchu; Manasa, Gurram
Involvement International Journal of Business Vol. 3 No. 2 (2026): April 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i2.214

Abstract

Nostalgia has become an increasingly relevant marketing strategy for influencing consumer decisions through emotional memory and symbolic brand associations. However, limited empirical evidence explains how nostalgia-based co-branding strategies affect purchase intention, especially in confectionery products. This study investigates the influence of nostalgia-based collaboration on consumer decisions toward Kinder Joy products, focusing on emotional motivation, purchase intention, and the role of social media awareness. This study employed a quantitative explanatory design using primary data collected through an online questionnaire. A total of 234 respondents participated in the survey. Data were analyzed using descriptive statistics, cross-tabulation, regression analysis, and chi-square testing to examine the relationship between nostalgia appeal, co-branding collaboration, consumer awareness, and purchase behavior. The results show that 41.1% of respondents expressed likely or very likely purchase intention toward nostalgia-based collaboration products. Emotional nostalgia related to Kinder Joy childhood memories (32.5%) and attachment to the Harry Potter franchise (29.9%) were stronger purchase drivers than advertising (23.1%). Social media was identified as the dominant awareness channel, with 54.5% of respondents first discovering the product through digital platforms. Regression analysis confirmed a statistically significant positive effect of nostalgia-based collaboration on purchase intention (p < 0.001). The study concludes that nostalgia-based co-branding is an effective strategy for increasing consumer interest by combining emotional memory, franchise popularity, and digital amplification. Firms are encouraged to integrate nostalgic storytelling with strategic partnerships and social media engagement to strengthen market performance. Future research should explore broader markets, comparative product categories, and mediating psychological variables.
Maintenance Training as a Dynamic Capability Explaining Safety Performance in Kenya’s Aviation Industry Ombati, Paul; Lukose, Tonny; Muthoni, Gloria
Involvement International Journal of Business Vol. 3 No. 2 (2026): April 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i2.219

Abstract

Safety performance remains a critical outcome in the aviation industry, where maintenance errors are frequently associated with incidents, delays, and operational disruptions. While prior studies emphasize technical training, limited attention has been given to maintenance training as an organizational capability that enhances safety outcomes, particularly in developing aviation environments. This study investigates how maintenance training dimensions influence safety performance in Kenya’s aviation industry. Guided by Dynamic Capabilities Theory and Human Factors Theory, the study adopted an explanatory research design using structured questionnaires administered to maintenance engineers working in 26 Approved Aircraft Maintenance Organizations and 9 domestic airlines operating at Wilson Airport, Kenya. A census approach produced 142 valid responses. Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis. The findings show that maintenance training significantly predicts safety performance, with the regression model explaining 73.6% of the variance (R² = 0.736). The model was statistically significant (F = 102.621; p < 0.001). All training dimensions positively influenced safety performance: training simulators (β = 0.316), training capacity (β = 0.278), leadership support (β = 0.263), and training frequency (β = 0.226). These results indicate that both technological resources and organizational support systems are essential in improving aviation safety outcomes. The study concludes that maintenance training operates as a dynamic organizational capability rather than a routine operational function. Continuous investment in simulators, instructor capacity, leadership commitment, and recurrent training strengthens competence renewal, reduces human error risk, and improves safety performance. The findings provide practical implications for regulators, airline managers, and maintenance organizations seeking to enhance safety through capability-driven training systems in developing aviation contexts.
Reward Management Architecture and Employee Performance in Public Universities through Policies Processes Structures and Reward Categories Gicheru, Beth Gathigia; Wanyoike, Rosemarie
Involvement International Journal of Business Vol. 3 No. 2 (2026): April 2026
Publisher : PT Agung Media Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62569/iijb.v3i2.222

Abstract

Reward practices are commonly studied as isolated mechanisms such as pay, incentives, or recognition, with limited attention to how reward policies, processes, structures, and categories operate as an integrated system. This study advances the concept of Reward Management Architecture (RMA) to explain how a coherent reward system influences employee performance in public universities. A descriptive cross-sectional survey was conducted among 129 administrative staff from two public universities in Nairobi County, Kenya. Data were collected using structured questionnaires and analyzed through descriptive statistics, Pearson correlation, and multiple regression analysis to examine the relationship between RMA dimensions and employee performance. All RMA dimensions recorded low mean scores (2.68–2.86), while employee performance indicators were also rated low (2.45–2.64). Strong positive correlations were observed between RMA components and performance (r = 0.720–0.777, p < 0.01). Regression results showed that RMA explains 78.9% of the variance in performance (R² = 0.789, p < 0.001), with reward structures (β = 0.297) and reward processes (β = 0.268) emerging as the strongest predictors. The findings indicate that employee performance is influenced more by the structural and procedural organization of rewards than by reward types. Interpreted through motivational and organizational theories, the study highlights the importance of fairness, clarity, and systemic coherence in reward management. The study contributes to human resource management literature by operationalizing RMA and offers practical insights for improving performance in public universities.

Page 6 of 6 | Total Record : 58

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