cover
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
-
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Journal of Multidisciplinary Academic Business Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 30323169     DOI : https://doi.org/10.35912/jomabs
Core Subject : Economy,
Journal of Multidisciplinary Academic Business Studies Published by Goodwood Publishing, Journal of Multidisciplinary Academic Business Studies is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various business issues. Journal of Multidisciplinary Academic Business Studies welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas business. The scopes of the journal include, but are not limited to, the following fields: Accounting, Finance, Taxation, Economics, Business, Management, Marketing, Entrepreneurship, Tourism, and Sharia Finance and Economics.
Articles 97 Documents
Digital Transformation and Strategic Capability of Money Deposit Banks in Rivers State Macaulay E. Wegwu
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 2 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i2.3989

Abstract

Purpose: This study examines how digital transformation influences the strategic capability of deposit money banks in Rivers State, Nigeria, particularly in light of persistent operational challenges despite significant digital investments. Research Methodology: A survey research design was adopted. Data were collected from 91 managers and heads of departments across 15 deposit money banks using a proportionate sampling technique. The Pearson Product Moment Correlation Coefficient was employed to analyze the relationships between digital transformation variables and dimensions of strategic capability. Results: The findings reveal that digital strategy and digital customer experience positively and significantly correlate with the three dimensions of strategic capability—strategic sensing, strategic seizing, and strategic reconfiguring (p < 0.01). This indicates that well-implemented digital transformation initiatives strengthen banks’ dynamic capabilities. Conclusions: Digital transformation, when strategically aligned and customer-focused, enhances banks’ ability to sense opportunities, seize market advantages, and reconfigure resources effectively, thereby improving long-term competitiveness in a dynamic financial environment. Limitation: The study is limited to deposit money banks in Rivers State and relies on cross-sectional survey data, which may limit generalizability and causal inference. Contributions: This study contributes empirical evidence on the linkage between digital transformation and dynamic strategic capabilities in the Nigerian banking sector. It offers practical insights for bank executives to institutionalize clear digital strategies and continuously improve digital customer experience to achieve sustainable competitive advantage.
The Potential of Sustainable Palm Oil Downstream to Improve the Green Economy of the Community Julia Julia; Darman Saputra; Hamsani Hamsani; Dian Prihardini Wibawa
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 2 (2026): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i2.3749

Abstract

Purpose: This study analyzes the transformation of the green economy in the downstream oil palm industry in Bangka Belitung Islands Province, focusing on how downstreaming, technological innovation, and government policies can accelerate the shift from a resource-based economy to a high-value, low-carbon economy. Research Methodology: A mixed-methods design was used, with quantitative panel data from 2014–2024 (33 observations from three districts) analyzed using the Fixed Effect Model (FEM). Qualitative data was gathered through in-depth interviews with 35 stakeholders from industry, government, and farming sectors. Results: The study finds that palm oil down streaming, technological innovation, and government policies positively and significantly strengthen the green economy. The green economy plays a mediating role in transitioning to the "New Economy." Synergy between public policies and technological innovation improves energy efficiency by 20%, reduces carbon emissions, and boosts farmers' incomes by 15-20%. Conclusions: The research concludes that Instagram content visibility is influenced by platform affordances and curatorial power, reflecting actor positions and engagement strategies. Destination marketing strategies should integrate culture and sustainable tourism through narrative-driven representations. Limitations: The study is limited to three districts in the Bangka Belitung Islands, which may affect generalization to other regions. The panel data population (33 observations) is also limited due to the focus on specific time periods and regions. Contribution: This study extends the Green Structural Transformation framework and provides a policy framework for developing an inclusive green industry roadmap and enhancing export competitiveness.
Technological Characteristics and Bio-Chemical Composition of Apple Fruit’s Umidov Shavkat; Mirzaakhmedova Gulkhayo
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4095

Abstract

Purpose: The purpose of this research is to analyze the technological characteristics of apple varieties suitable for drying, focusing on key indicators such as size, firmness, and the loss of volume during drying. This study also aims to explore the possibility of preserving fruits through drying, creating high added value through processing, and increasing opportunities for exporting semi-finished products. Research methodology: The study involved selecting various apple varieties for experimentation and scientifically analyzing their characteristics during the drying process. Factors like fruit size, firmness, and volume reduction during drying were examined. The drying process for each variety was analyzed to identify the best practices for preservation and efficiency. Results: The results showed that different apple varieties exhibited varying characteristics when dried, such as changes in firmness and size. The analysis also revealed significant reductions in fruit losses due to the introduction of drying technology, leading to increased economic efficiency. The study suggests that dried apples can be a high-value product for export. Conclusions: The study concluded that drying is an effective method for preserving apples and increasing their added value. By improving processing technologies, it is possible to export apples as semi-finished products instead of in raw form. Drying also creates new job opportunities and reduces fruit waste, providing both economic and social benefits. Limitations: This research is limited to the specific apple varieties selected for experimentation, and the results may not be fully applicable to all apple types or drying methods. Contribution: This research contributes to the field of agricultural processing by providing scientific insights into the characteristics of apple varieties suitable for drying. It offers practical recommendations for improving drying technologies and enhancing the economic and social value of apple-based products
Measuring the Impact of Implementing Advanced Costing Systems on Improving the Financial Performance of Industrial Companies in Iraq Marwan Abd Alhamiid Kawoan Abdullah
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4099

Abstract

Purpose: This study aims to examine the effect of adopting advanced cost systems Activity-Based Costing (ABC), Time-Driven Activity-Based Costing (TDABC), and Target Costing on financial and operational performance in the Iraqi industrial sector from 2000 to 2024. Research Methodology: The study uses annual time-series data combined with an adoption index derived from a questionnaire of 100 industrial employees. It applies Ordinary Least Squares (OLS) models with Newey-West correction to address autocorrelation and heteroscedasticity, supported by robustness tests. Results: The results show that advanced cost systems significantly improve operational performance, but no direct significant effect is found on financial performance in the baseline model. When organizational and technical barriers are considered, the financial impact becomes significant, indicating that these barriers weaken the relationship. The effects are also long-term. Conclusions: The study concludes that successful implementation of advanced cost systems requires strong organizational and technological readiness to achieve sustainable financial performance improvements. Limitations: The study is limited by its relatively small sample size and reliance on questionnaire-based data, which may introduce bias. Additionally, its focus on the Iraqi industrial sector limits generalizability. Contributions: This study contributes by providing empirical evidence on the long-term effects of advanced cost systems, highlighting the moderating role of organizational and technical barriers, and offering insights from an under-researched context.
Social Policy and Its Influence on Education in Nigeria: An Empirical Examination of the Safe Schools Programme Edinoh Kingsley; Odili Chizoba Abigail; Ruth Asemota
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4116

Abstract

Purpose: This study aims to examine the influence of the Safe Schools Programme (SSP) as a social policy intervention in creating safe learning environments in Nigerian secondary schools, particularly in contexts affected by insecurity. Research Methodology: A quantitative approach was employed using a simulated cross-sectional survey dataset of 320 respondents, including teachers, school administrators, and community stakeholders, across selected states in northern and central Nigeria. Data were analyzed using descriptive statistics, correlation analysis, and regression modelling. Results: The findings revealed that adequate funding, security infrastructure, personnel training, and community participation significantly contribute to the effectiveness of safe school environments. These factors positively influenced perceptions of school safety and program implementation outcomes. Conclusions: The study concludes that the effectiveness of the Safe Schools Programme depends on strengthening institutional capacity, ensuring sustainable financing, enhancing community-based collaboration, and integrating technology-driven monitoring systems. Limitations: This study is limited by its reliance on simulated cross-sectional data and perception-based measures, which may not fully capture real-time program implementation and long-term impacts. Contributions: This study provides empirical insights into the role of social policy in improving educational safety in insecure environments and offers practical recommendations for enhancing the implementation and effectiveness of the Safe Schools Program in Nigeria.
Spatio-Temporal Analysis of Sediment Decomposition Using the QSWAT+ Model in the Way Kuripan Watershed, Bandar Lampung City – Pesawaran Regency Luqeeto Lazuardi Nur; Yuwono SB; EP Wahono; Riniarti M; Firdus IB
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose: This study examined the biophysical characteristics of the Way Kuripan Watershed and modelled the relationship between land cover change and hydrological parameters affecting sediment dynamics. Research Methodology: A descriptive quantitative approach with spatiotemporal modeling was used. Sedimentation rates were estimated using the Modified Universal Soil Loss Equation (MUSLE) integrated into the QSWAT+ Soil and Water Assessment Tool, utilizing multi-temporal satellite imagery, digital elevation models, soil maps, and rainfall station data for the years 2018, 2020, 2022, and 2024. Results: The biophysical characteristics were dominated by Eutric Cambisols (41.66%) and Dystric Andosols (18.49%). Land cover analysis revealed a significant reduction in natural forest by 5.08% (from 14.20% to 9.12%), accompanied by plantation expansion of 22.39% (from 35.30% to 57.69%). The total sediment deposition across the 37 channel segments reached 685,914 tons over the study period. The year 2020 recorded the highest annual deposition at 256,250 tons, while 2018 recorded the lowest at 57,725 tons. Channel segments cha29, cha23, cha09, and cha16 were consistently dominant, accounting for 68.31% of the total cumulative deposition. Conclusions: This study provides a comprehensive scientific basis for watershed management authorities to formulate targeted upstream vegetation rehabilitation policies, soil conservation strategies, and sediment management interventions in priority river channels to mitigate flood risks in downstream Bandar Lampung. Limitations: The spatial resolution constraints of the DEM and the limited availability of daily observational data for model calibration may affect the precision of the individual channel estimates. Contributions: This study provides a comprehensive scientific basis for watershed management authorities to formulate targeted upstream vegetation rehabilitation policies, soil conservation strategies, and sediment management interventions in priority river channels to mitigate flood risks in downstream Bandar Lampung.
The effect of financial ratios on stock prices of consumer goods companies Agustian Nugraha Putra; Zaharuddin Zaharuddin; Rhoma Iskandar
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 3 (2026): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i3.4169

Abstract

Purpose: This study examines the effects of net profit margin, return on assets, and earnings per share on the stock prices of consumer goods companies listed on the Indonesia Stock Exchange during 2019–2024. This study also aims to address inconsistencies in previous findings and provide insights for investors and companies to make better financial and investment decisions. Research Methodology: This study employs a quantitative approach with secondary data sourced from the annual financial statements of 36 consumer goods companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2024. The analysis uses multiple linear regression to examine the effects of Net Profit Margin (NPM), Return on Assets (ROA), and earnings per share (EPS) on stock prices, with classical assumption tests ensuring data reliability before hypothesis testing. Results: The findings show that NPM and ROA have positive and significant effects on stock prices, while EPS has a significant negative effect. Conclusions: This study concludes that Net Profit Margin (NPM) and Return on Assets (ROA) positively influence stock prices, while earnings per share (EPS) negatively affects them, highlighting the complex relationship between profitability metrics and market performance. Limitations: The study's limitations include the exclusion of other potential influencing factors, such as liquidity, leverage, macroeconomic conditions, and market sentiment, which may also impact stock prices. Contributions: This study contributes to the understanding of how profitability indicators, particularly NPM and ROA, affect stock prices in the consumer goods sector, providing valuable insights for investors and financial analysts.

Page 10 of 10 | Total Record : 97