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International Journal of Applied Management and Business
Published by Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia
ISSN : -     EISSN : 29617367     DOI : https://doi.org/10.54099/ijdms
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences
International Journal of Indonesian Business Review is a peer-reviewed economic journal serving as a forum for Islamic Business Economics Scholars concerning to area of Islamic Accounting, Banking, Economics, Entrepreneurship, Finance, Human Resources Management, and Management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "vol. 4 no. 2 (2026)" : 6 Documents clear
Carbon Emission Disclosure, ESG, Assets Growth on Financial Performance: The Moderating Role of Firm Size Vanica Eprillia Kuswoyo; Abdul Mukti Soma
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1895

Abstract

Purpose – The objective of this study is to analyze the effect of CED, ESG and AG on company financial performance, measured by Tobin’s Q and ROA, while evaluating the moderating role of company Size across energy businesses in the ASEAN-5 countries. Methodology/approach – The study uses a quantitative causal research design with panel data regression analysis. The sample comprises 141 firm-year observations, from 47 publicly listed energy businesses in Indonesia, Malaysia, Singapore, Thailand and the Philippines throughout the period 2022-2024. Secondary data were acquired from annual reports, sustainability reports and Refinitiv Eikon database. The postulated ideas were tested using REM and MRA. Findings – Both CED and AG yield a highly positive effect regarding Tobin’s Q alongside ROA, according to the empirical data. Conversely, ESG shows an absence of significant consequences for either indicator of firm financial performance. Furthermore, Firm Size operates as an essential moderating element concerning the links uniting CED with Tobin’s Q as well as ESG with Tobin’s Q, whereas it alters neither the connection binding AG to Tobin’s Q nor any interplay linking the independent variables with ROA. Novelty/value – Insights from this research design enrich the existing sustainability and corporate finance literature by jointly evaluating CED, ESG, AG, and the moderating effect of Firm Size across market-based and accounting-based financial performance dimensions within a cross-country ASEAN-5 energy sector environment. These conclusions supply actionable guidance for investors, managers, and policy authorities regarding the value of clear environmental disclosure alongside sustainable asset management intended for advancing firm financial performance.
Market Valuation and Financial Performance: ESG, Carbon Disclosure, Sales Growth with Firm Size as Moderation Naurah Aqilah Busnia; Abdul Mukti Soma
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1896

Abstract

Purpose - Although sustainability and corporate growth have garnered increased attention, their impact to company value and financial success remains equivocal. The purpose of this study is to investigate the impact of Carbon Emission Disclosure (CED), Environmental, Social, and Governance (ESG), and Sales Growth on market valuation and financial performance, and to explore the moderating role of Firm Size in energy companies of five ASEAN countries, for the period 2022–2024. Methodology/approach – The study adopted a quantitative research strategy employing secondary data obtained from annual reports, sustainability reports and the Refinitiv database. Businesses were pre-defined criteria. The Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression Regression. Financial Financial Financial Financial performance. Findings – The results show that CED has no significant effect on market valuation or financial performance. ESG has no material impact on market valuation but positive impact on financial performance. Sales Growth has a positive impact on both variables. Firm Size does not moderate the relationship between CED, ESG, Sales Growth and market valuation. Nevertheless, it diminishes the effect of CED and ESG on financial performance, while the moderating effect of Sales Growth is not evident. Novelty/value – Using firm size as a moderator, this article creates an integrated framework for CED, ESG, and sales growth in the ASEAN energy sector. The findings indicate that sustainability disclosure has less of an impact on firm value and financial performance than growth-related characteristics.
Drivers of Electric Vehicle Purchase Intention in Indonesia: The Mediating Role of Willingness to Pay Rafi Ramadhani Risnadi; Citra Kusuma Dewi
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1897

Abstract

Purpose – This paper seeks to investigate the joint effects of consumer psychology, individual characteristics, and government financial incentives on electric vehicle (EV) purchase intention in Indonesia, utilizing willingness to pay (WTP) as a critical psychological and economic mediator. Methodology/approach – Grounded in the Theory of Planned Behavior (TPB) and Value-Belief-Norm (VBN) theory, an integrated framework featuring seven antecedents was developed. Data were acquired from 392 valid respondents across 33 regions in Indonesia using a purposive sampling method and empirically analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – The results reveal that resistance to change, environmental concern, perceived value, and personal norms are important direct predictors of purchase intention. Meanwhile, need for uniqueness, perceived trust, and government financial incentives serve as key drivers of readiness to pay. WTP plays a full mediating role in the association between need for uniqueness and purchase intention, while partially mediating the influences of environmental concern, perceived value, and resistance to change. Novelty/value – This study provides a novel theoretical integration of rational-economic and moral-normative pathways to evaluate EV adoption in an emerging market context. The findings challenge the conventional premise that financial subsidies alone drive EV penetration, highlighting instead that internal motivations and customer perceived value serve as more powerful levers for sustainable transport transitions.
Determinants of QRIS Adoption and Financial Performance of Creative MSMEs in West Java - Indonesia Rabina Tresna Assyfa; Farida Titik Kristanti; Abdul Mukti Soma
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1894

Abstract

Purpose – This research intends to evaluate the factors of Quick Response Code Indonesian Standard (QRIS) adoption and its influence on the financial performance of innovative Micro, Small, and Medium Enterprises (MSMEs) in West Java, Indonesia. In particular, it examines how QRIS adoption affects MSMEs' financial performance and assesses the impact of technical readiness, organizational preparation, environmental support, financial literacy, perceived utility, and perceived ease of use. Methodology/approach – A quantitative study approach was applied utilizing a survey of 402 innovative MSMEs who had deployed QRIS as their digital payment system. Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 was used to examine the data that was gathered via structured questionnaires. To explain QRIS adoption and its connection to financial success, the suggested model combines the Technology Acceptance Model (TAM), the Technology–Organization–Environment (TOE) framework, and financial literacy. Findings – The findings reveal that technological readiness, organizational readiness, environmental support, financial literacy, perceived usefulness, and perceived ease of use all have significant positive effects on QRIS adoption. Among these determinants, perceived usefulness exerts the strongest influence on QRIS adoption. Furthermore, QRIS adoption significantly enhances the financial performance of creative MSMEs, indicating that greater utilization of digital payment technology contributes to improved profitability, operational efficiency, and financial stability. Novelty/value – By combining the Technology Acceptance Model (TAM), the Technology Organization Environment (TOE) framework, and financial literacy into a complete model to explain QRIS acceptance and its impact on financial performance, this research expands on the literature on digital payment adoption. It also includes empirical data from innovative MSMEs in West Java, Indonesia's biggest QRIS merchant ecosystem, delivering practical lessons for policymakers, digital payment providers, and MSME owners in advancing digital financial transformation.
Career Decision Justice and Performance Appraisal Transparency on Sustainable Career Satisfaction: Mediating Role of Self-Efficacy Sri Lestari; Aslam Mei Nur Widigdo
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1968

Abstract

Purpose -- This study examines the effect of career decision justice and performance appraisal transparency on sustainable career satisfaction, with self-efficacy as a mediator, among employees of an Independent Public Institution as a representation of independent public institutions in Indonesia. Methodology/approach -- This study used a quantitative causal design with a non-probability sampling technique. Purposive sampling with proportional allocation yielded 241 valid responses from 546 permanent employees. Data were analyzed with PLS-SEM using SmartPLS 4. Findings -- Career decision justice positively affects career satisfaction and self-efficacy. Performance appraisal transparency affects self-efficacy but does not directly affect career satisfaction. Self-efficacy positively affects career satisfaction, partially mediating the justice-satisfaction relationship and fully mediating the transparency-satisfaction relationship. Novelty/value -- This study integrates justice and cognitive theories within the context of an independent public institution, showing self-efficacy as an important psychological bridge between HR practices and sustainable career satisfaction.
Agile Leadership and Digital Work Integration on Team Performance: The Mediating Role of Psychological Safety Brian Hin Hadiprojo; Danial Thaib; Liem Bambang Sugiyanto
International Journal of Applied Management and Business Vol. 4 No. 2 (2026)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v4i2.1981

Abstract

Purpose – This study aims to analyze the effect of agile leadership and digital work integration on team performance, with psychological safety as a mediating variable. Methodology/approach – This study employs a quantitative approach with an explanatory research design. Data were collected through a structured questionnaire distributed via purposive sampling to work team members accustomed to digital work systems, and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). Findings – Agile leadership and digital work integration both have a positive and significant effect on psychological safety. Digital work integration and psychological safety have a significant direct effect on team performance, whereas agile leadership does not; its effect on team performance is fully indirect, mediated by psychological safety. Psychological safety also mediates the effect of digital work integration on team performance. Novelty/value – This study extends the agile leadership and digital transformation literature by testing an integrative team-level model in the Indonesian manufacturing sector, clarifying psychological safety as the key mechanism linking adaptive leadership and digital work integration to team performance.

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