International Journal of Applied Business and International Management
type: channel
description: About IJABIM The International Journal of Applied Business and International Management (IJABIM) is a prestigious, peer-reviewed journal that serves as a dynamic platform for scholars, professionals, and policymakers to share groundbreaking research in the fields of international business, management, and economics. Published quarterly, IJABIM embraces a multidisciplinary approach, ensuring that diverse perspectives are highlighted and impactful ideas are disseminated across the global academic community.
publisher: AIBPM Publisher
language: en-US
publication name: International Journal of Applied Business and International Management
issn: 2614-7432
copyright: Licensing The articles are released under the terms of a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License (CC BY-NC-SA 4.0). This allows users to: Share: Copy and redistribute the material in any medium or format. Adapt: Remix, transform, and build upon the material, provided that adaptations are non-commercial and distributed under the same license. Copyright and Publishing Rights Authors retain unrestricted copyright and all publishing rights when publishing under any license permitted by the journal. This ensures that authors maintain full control over their work while adhering to the terms of the Creative Commons license. The International Journal of Applied Business and International Management is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. This license permits others to share and adapt the work non-commercially, as long as they credit the original author and share any derivative works under the same terms.
items: Digital Transformation, HR Upskilling, and Digital Performance: The Moderating Role of Individual Readiness
items: Unveiling Research Trends in Sustainable Digital Entrepreneurship: Insights from Bibliometric and Systematic Analysis
items: Does ESG Integration Improve Islamic Bank Performance? Evidence from Indonesian Islamic Banking
items: Financial Literacy, Live Commerce, Scarcity, and Double-Date Discounts: E-Commerce Impulsive Buying in S-O-R
items: Digital Transformation Strategy to Improve Sustainability of Sasirangan MSMEs in Banjarmasin City: SWOT-QSPM Approach
items: Green Human Resource Management and Organizational Competencies: Sustainability Through Employee Performance in Bali’s Hospitality Industry
items: Market Orientation, Social Media Optimization, and Marketing Performance: The Mediating Role of Digital Marketing
items: Beyond Resilience: Employee Antifragility as a Mechanism Linking Workplace Fun and Organizational Familiarity to Innovative Work Behavior in Higher Education
items: Unlocking Financial Performance Through Islamic Corporate Governance and Islamic Social Reporting
items: Tourist-Centric Service Quality and Sustainable Tourism Development: Evidence from Indonesian Small Island Destinations
items: Developing Sustainable Tourism Village Strategies Through MICMAC and SMIC-Prob Analysis: Evidence from Sangeh Tourism Village, Bali
items: Strategies for Strengthening MSMEs Through Community Development and Empowerment: A Case Study of Central Halmahera Regency
items: Entrepreneurship Business Management and Culinary Tourism for the Competitiveness of Traditional Food SMEs in Majalengka
items: Corporate Social Responsibility and Governance as Determinants of Firm Value: Evidence from Indonesian Manufacturing Firms
items: Cultural Values and Tax Compliance Among Tax Consultants in Indonesia
items: An Integrated Multi-Aspect Feasibility Model for Healthcare Clinic Development: Evidence from Dental Clinic Investment in Indonesia
items: Integrative Model of Farmer Empowerment and Optimization of Beef Cattle Management on Suboptimal Land in Minahasa Regency
items: Customer Loyalty Drivers in the Fast-Food Industry: Evidence from Malaysia and India
items: Digital Content Management and Purchase Decisions: The Mediating Role of Customer Engagement in Perfume MSMEs
items: Autoethnographic Evaluation of Insurance Web Accessibility in Indonesia Using WCAG 2.2 and SETARA
items: Dynamic Employee Resilience Model: The Effect of Human-Centered Leadership and Learning-Oriented Culture on Employee Resilience through Employee Well-Being and Psychological Empowerment
items: Firm Value Analysis in SRI-KEHATI Index: Carbon Emission Disclosure, Green Investment, and Green Innovation Impact
items: Leverage and Firm Size Moderate ESG Financial Distress Nexus in Developing Asia Pacific Energy Firm
items: Dynamics of Employee Adaptation, Anxiety, and Role Change Under AI Integration in Indonesia
items: The Role of Brand Image In Mediating The Influence of Experiential Marketing And E-WOM on Revisit Intention In Coffee Agrotourism
items: From Intention to Implementation: Digital Marketing Challenges for Indonesian Seaweed SMEs
items: Innovation Capability, Green Innovation, and Property Business Performance: Mediating Role of Competitive Advantage
items: Psychographic Segmentation of Generation Z Coffee Shop Customers: An Activities, Interests, and Opinions (AIO) Approach
items: Risk at the Top: Board Demographics, Political Affiliation, and Bank Risk-Taking in Indonesia
items: An Exploration of Indonesian Generation Z's Values Toward Cruelty-Free Cosmetics

Digital Transformation, HR Upskilling, and Digital Performance: The Moderating Role of Individual Readiness
type: item
description: Digital transformation has become essential for competitiveness; however, its effectiveness depends on employees' digital competencies and readiness for change. This study examines the effects of digital transformation and HR upskilling on employees' digital performance and investigates the moderating role of individual readiness in the hospitality industry in Bali, Indonesia. A quantitative explanatory approach was employed using survey data collected from 200 hospitality employees. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital transformation significantly improves digital performance (b = 0.412, p < 0.001), while HR upskilling also has a positive and significant effect (b = 0.356, p < 0.001). Furthermore, individual readiness strengthens the relationship between digital transformation and digital performance (b = 0.167, p = 0.009) as well as the relationship between HR upskilling and digital performance (b = 0.142, p = 0.035). These findings highlight that technological investment should be accompanied by continuous competency development and employee readiness to maximize digital performance, while offering theoretical and managerial insights for effective digital transformation strategies in hospitality organizations.
creator: Gede Suardana
creator: Made Setini
creator: Sukmawati Sukmawati
creator: Ahmad Soleh
creator: I Dewa Nyoman Arta Jiwa
rights: Copyright (c) 2026 Gede Suardana, Made Setini, Sukmawati Sukmawati, Ahmad Soleh, I Dewa Nyoman Arta Jiwa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 495
ending page: 513
doi: 10.32535/ijabim.v11i2.4523

Unveiling Research Trends in Sustainable Digital Entrepreneurship: Insights from Bibliometric and Systematic Analysis
type: item
description: Sustainable digital entrepreneurship has been a growing topic in recent years because, in realizing the SDGs, a lot of collective action is still needed from various stakeholders and different approaches in solving economic, social, and environmental problems. This study aims to explore the research trends, gaps, and future research opportunities in sustainable digital entrepreneurship. This study uses the SLR method through the PRISMA framework protocol. The data is processed based on Scopus data sources. Data processing begins with the discovery of 911 documents with pre-designed keywords; then, only 71 relevant articles are selected through a strict screening process and analyzed using bibliometric mapping. The study shows that there are six major categories in the research focus in the field of sustainable digital entrepreneurship, namely digital foundation & capability, entrepreneurial orientation & actor, sustainability strategy & practices, business model & opportunity creation, ecosystem & financial enablers, and performance & competitive outcomes. This study contributes theoretically by developing a comprehensive taxonomy of sustainable digital entrepreneurship and identifying research gaps. Practically, it provides a roadmap for policymakers, entrepreneurs, academics, and other stakeholders to promote sustainable digital entrepreneurship.
creator: Puji Prabowo
creator: Wawan Dhewanto
creator: Akbar Adhiutama
rights: Copyright (c) 2026 Puji Prabowo https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 514
ending page: 539
doi: 10.32535/ijabim.v11i2.4603

Does ESG Integration Improve Islamic Bank Performance? Evidence from Indonesian Islamic Banking
type: item
description: Sustainable finance has become a regulatory priority for banking, yet evidence on whether environmental, social, and governance (ESG) integration improves Islamic bank performance is scarce, and conventional ESG ratings rarely capture Shariah-specific value creation. This study develops an ESG-Syariah Index grounded in Maqasid al-Sharia and tests its association with the performance of Indonesian Islamic commercial banks. ESG disclosure was scored through content analysis of annual and sustainability reports for 2021–2024 and merged with financial data, yielding 15–16 bank-year observations for ROA, ROE, NPF, FDR, and BOPO, estimated by panel regression with robust standard errors. The mean ESG-Syariah score is 73.58 (SD = 20.53), indicating uneven adoption. ESG correlates negatively with NPF (r = ?0.474, p < 0.05). Coefficients follow the expected direction for ROA (? = 0.076, p = 0.451), ROE (? = 0.045, p = 0.789), NPF (? = ?0.014, p = 0.793), and BOPO (? = ?0.476, p = 0.771), but none is statistically significant (R² = 0.371–0.920); dimension-level and lagged specifications confirm this pattern. ESG integration therefore shows theoretically consistent but statistically unconfirmed associations.
creator: Nana Nawasiah
creator: Sri Ambarwati
creator: Tri Astuti
creator: Agustinus. W Miranda
creator: Ryan Wijaya
rights: Copyright (c) 2026 Nana Nawasiah, Sri Ambarwati, Tri Astuti, Agustinus. W Miranda, Ryan Wijaya https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 540
ending page: 562
doi: 10.32535/ijabim.v11i2.4724

Financial Literacy, Live Commerce, Scarcity, and Double-Date Discounts: E-Commerce Impulsive Buying in S-O-R
type: item
description: The rapid development of TikTok Live commerce has transformed how consumers interact with sellers and make purchasing decisions. This study examines the effects of TikTok Live commerce, scarcity, and double-date discount campaigns on impulse buying, with financial literacy as a moderating variable. A quantitative cross-sectional survey was conducted with 131 Indonesian TikTok users who had watched TikTok Live selling sessions and purchased products through TikTok Shop. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that TikTok Live commerce has a significant negative effect on impulse buying (b = ?0.160, p = 0.030), while double-date discount campaigns also have a significant negative effect (b = ?0.486, p < 0.001). Scarcity has no significant effect (b = 0.087, p = 0.273). Financial literacy does not significantly moderate the effects of TikTok Live commerce, scarcity, or double-date discount campaigns on impulse buying (all p > 0.05). The model explains 29.9% of the adjusted variance in impulse buying. These findings suggest that promotional interactivity, urgency, and scheduled discounts do not necessarily generate unplanned purchases among the respondents. Social commerce businesses should therefore emphasize credible information, product transparency, and engaging customer experiences.
creator: Riska Yustisiana
creator: Bintang Andhyka
creator: Wasi Widayadi
creator: Fachri Affandi
creator: Athia Zerlina
rights: Copyright (c) 2026 Riska Yustisiana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 563
ending page: 588
doi: 10.32535/ijabim.v11i2.4690

Digital Transformation Strategy to Improve Sustainability of Sasirangan MSMEs in Banjarmasin City: SWOT-QSPM Approach
type: item
description: Digital transformation is essential for sustaining culture-based MSMEs. However, Sasirangan MSMEs in Banjarmasin City continue to face limited digital literacy, weak digital branding, underutilized marketplaces, and manual business management. This study aims to formulate priority digital transformation strategies for improving their business sustainability. A qualitative descriptive design was employed by integrating SWOT analysis with the QSPM. Data were collected through interviews, observations, and documentation involving 18 informants, comprising 15 Sasirangan MSME owners or managers, representatives of the Cooperatives and MSMEs Office and South Kalimantan Dekranasda, and a digital marketing practitioner. The results show a relatively strong internal position, with an IFE score of 2.57, and favorable external conditions, with an EFE score of 2.98. Priority strategies include improving digital literacy and marketing capabilities, strengthening digital branding, optimizing marketplaces, digitizing payments and bookkeeping, and enhancing stakeholder collaboration. Implementing these strategies can strengthen competitiveness, preserve Banjar cultural identity, and support the long-term sustainability of Sasirangan MSMEs.
creator: Anhar Yani
creator: Made Setena
creator: Karona Cahya Susesa
rights: Copyright (c) 2026 Anhar Yani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 589
ending page: 612
doi: 10.32535/ijabim.v11i2.4700

Green Human Resource Management and Organizational Competencies: Sustainability Through Employee Performance in Bali’s Hospitality Industry
type: item
description: The hospitality industry faces growing pressure to integrate environmental responsibility with organizational performance. This study examines how Green Human Resource Management (GHRM) and organizational competencies influence organizational sustainability, with employee performance as a mediating mechanism. A quantitative survey was conducted among 300 employees of five-star hotels in Bali, Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3. The results show that GHRM positively affects organizational sustainability (b = 0.301, p = 0.028) and employee performance (b = 0.467, p < 0.001). Organizational competencies also positively influence organizational sustainability (b = 0.218, p = 0.004) and employee performance (b = 0.504, p < 0.001). Employee performance significantly affects organizational sustainability (b = 0.468, p < 0.001). Moreover, employee performance partially mediates the effects of GHRM (b = 0.218, p < 0.001) and organizational competencies (b = 0.236, p = 0.003) on organizational sustainability. These findings indicate that sustainability in luxury hotels depends on combining green human resource practices with competency development to strengthen employee performance and translate organizational resources into sustainable outcomes.
creator: Ni Nyoman Sudiyani
creator: Putu Gede Denny Herlambang
creator: Made Setini
rights: Copyright (c) 2026 Ni Nyoman Sudiyani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 613
ending page: 634
doi: 10.32535/ijabim.v11i2.4696

Market Orientation, Social Media Optimization, and Marketing Performance: The Mediating Role of Digital Marketing
type: item
description: The rapid growth of digital technology has intensified competition in the garment industry, requiring firms to adopt effective marketing strategies to improve performance. This study aims to examine the effects of market orientation, social media optimization, and environmental change on digital marketing and marketing performance, as well as the mediating role of digital marketing. An explanatory quantitative approach was employed. Data were collected from 114 respondents representing 38 garment companies affiliated with the Indonesian Garment Companies Association (APGI) in East Java and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that market orientation (b = 0.473; p < 0.001), social media optimization (b = 0.374; p < 0.001), and environmental change (b = 0.425; p < 0.001) significantly influence digital marketing. Marketing performance is significantly affected by market orientation (b = 0.298; p < 0.001), environmental change (b = 0.324; p < 0.001), and digital marketing (b = 0.465; p < 0.001), whereas social media optimization has no direct significant effect (b = 0.073; p = 0.281). These findings highlight the importance of digital marketing in enhancing marketing performance in the garment industry.
creator: Antok Yuri Widyastoro
creator: Sukesi Sukesi
rights: Copyright (c) 2026 Antok Yuri Widyastoro https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 635
ending page: 655
doi: 10.32535/ijabim.v11i2.4666

Beyond Resilience: Employee Antifragility as a Mechanism Linking Workplace Fun and Organizational Familiarity to Innovative Work Behavior in Higher Education
type: item
description: Employee innovative work behavior is a crucial factor in enhancing academic competitiveness in higher education institutions. This study examines the effects of workplace fun and organizational familiarity on innovative work behavior, with employee antifragility as a mediating variable. A quantitative survey was conducted among 143 permanent lecturers of Prima Indonesia University selected from a population of 712 lecturers using proportional random sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that employee antifragility significantly influences innovative work behavior (b = 0.521; p < 0.001). Workplace fun significantly affects employee antifragility (b = 0.412; p < 0.001) and innovative work behavior (b = 0.285; p = 0.001). Organizational familiarity also significantly influences employee antifragility (b = 0.398; p < 0.001) and innovative work behavior (b = 0.276; p = 0.001). Furthermore, employee antifragility partially mediates the relationship between workplace fun and innovative work behavior (b = 0.215; p < 0.001), as well as between organizational familiarity and innovative work behavior (b = 0.207; p < 0.001). These findings confirm that both workplace fun and organizational familiarity contribute to innovative work behavior directly and indirectly through employee antifragility.
creator: Wiliam Wiliam
creator: Hendry Hendry
creator: Siti Alhamra Salqaura
creator: Nasib Nasib
creator: Elyzabeth Wijaya
rights: Copyright (c) 2026 Wiliam https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 656
ending page: 677
doi: 10.32535/ijabim.v11i2.4615

Unlocking Financial Performance Through Islamic Corporate Governance and Islamic Social Reporting
type: item
description: Despite the rapid growth of Islamic banking, the effectiveness of Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) in improving financial performance remains inconclusive. This research aims to examine the influence of ICG and ISR on the financial performance of Islamic Commercial Banks (ICBs) in Indonesia. The research uses a quantitative approach, drawing on secondary data from annual reports and financial statements. The sample was selected through purposive sampling, and data were analyzed using panel data regression in Stata. Financial performance is proxied by Return on Assets (ROA), with variable controls including bank age, bank size, NPF, OER, CAR, and FDR. The data are analyzed using panel data regression with the Panel Corrected Standard Errors (PCSE) approach to address issues of heteroscedasticity and autocorrelation. The research results show that ICG has a positive and significant effect on financial performance (b = 0.926; p = 0.027), while ISR does not have a significant effect (b = -0.594; p = 0.187). The findings suggest that ICBs should prioritize strengthening the quality of ICG, particularly the effectiveness of Sharia governance, transparency, and supervisory mechanisms, as these directly impact profitability. Meanwhile, ISR should be transformed from a compliance-oriented disclosure into a strategic value-creation instrument that enhances stakeholder trust and contributes to long-term financial sustainability.
creator: Mira Munira
creator: Muhammad Hakimi Mohd Shafiai
rights: Copyright (c) 2026 Mira Munira, Muhammad Hakimi Mohd Shafiai https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 678
ending page: 698
doi: 10.32535/ijabim.v11i2.4719

Tourist-Centric Service Quality and Sustainable Tourism Development: Evidence from Indonesian Small Island Destinations
type: item
description: Small island destinations in Indonesia have substantial tourism potential but face significant sustainability challenges. This study aims to examine the effect of tourist-centric service quality (TCSQ) on sustainable tourism development (STD) through tourist perception and to investigate the moderating role of environmental concern in this relationship. Data were collected from 477 domestic and international tourists visiting selected Indonesian small islands and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that TCSQ significantly enhances STD both directly and indirectly through tourist perception (p < 0.001), highlighting the importance of positive environmental perceptions in encouraging sustainable tourism. However, the moderating effects of environmental concern on responsiveness (b = 0.029, t = 1.851, p = 0.064) and tangibility (b = ?0.021, t = 1.330, p = 0.183) were not statistically significant, suggesting that environmentally concerned tourists value long-term sustainability commitments over operational service attributes. This study extends sustainable tourism literature by proposing an integrated moderated-mediation framework and offers practical guidance for destination management organizations to align service quality with environmental sustainability in small island destinations.
creator: Yusuf Yusuf
creator: Sri Ismulyati
creator: Hubertina Karolina Ngarbingan
creator: Ginta Ginting
rights: Copyright (c) 2026 Yusuf Yusuf, sri Ismulyati, Hubertina Karolina Ngarbingan, Ginta Ginting https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 699
ending page: 718
doi: 10.32535/ijabim.v11i2.4715

Developing Sustainable Tourism Village Strategies Through MICMAC and SMIC-Prob Analysis: Evidence from Sangeh Tourism Village, Bali
type: item
description: Tourism villages contribute to sustainable rural development, yet their long-term viability depends on the ability of local stakeholders to identify key drivers and formulate adaptive strategies. This study aims to identify the principal factors influencing the sustainability of Sangeh Tourism Village, Bali, and to develop future strategic scenarios through an integrated MICMAC and SMIC-Prob approach. An exploratory sequential mixed-methods design was employed using interviews, expert questionnaires, and an FGD involving 12 stakeholders from the village government, tourism village management, and tourism workforce. The MICMAC analysis identified promotion and marketing, government funding, stakeholder human resources, and natural tourism attractions as the principal driving variables. Consistent with these findings, the SMIC-Prob analysis showed that tourism attraction development (0.573) and promotion and marketing (0.537) were the most probable strategic priorities, supporting a phased sustainable tourism development strategy. The study recommends a phased strategy emphasizing conservation-based attraction enhancement, targeted promotion, stakeholder capacity building, infrastructure support, and gradual digital financial governance to strengthen competitiveness, community benefits, and long-term sustainability.
creator: Ni Luh Yusmarisa
creator: Titien Damayanti
creator: I Wayan Tuwi
creator: Ni Ketut Mareni
rights: Copyright (c) 2026 Ni Luh Yusmarisa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 719
ending page: 738
doi: 10.32535/ijabim.v11i2.4693

Strategies for Strengthening MSMEs Through Community Development and Empowerment: A Case Study of Central Halmahera Regency
type: item
description: Despite driving regional economic growth, mining activities do not necessarily generate inclusive local development, particularly for MSMEs in surrounding communities. This study aims to identify the forms of Community Development and Empowerment Program (PPM) strategies used to strengthen MSMEs in the mining communities of Central Halmahera Regency, Indonesia. A qualitative case study was conducted using observations, interviews, questionnaires, and document analysis involving 25 purposively selected informants. Data were analyzed using the Miles, Huberman, and Saldaña interactive model with thematic content analysis and triangulation. The findings identify five main strategies: capacity-building training, capital and business-facility assistance, business mentoring, market-access support, and company-MSME partnerships. These strategies provided initial benefits but remained constrained by limited mentoring continuity, follow-up financing, market expansion, and institutionalized partnerships. The study provides practical evidence that the five strategies should be implemented as an integrated business-development pathway. Conceptually, it offers a framework linking company support, MSME capability, market access, and business independence.
creator: Aziz Hasyim
creator: Nurlaila Nurlaila
creator: Suratno Amiro
creator: Nurdin I Muhammad
rights: Copyright (c) 2026 Aziz Hasyim, Nurlaila Nurlaila, Suratno Amiro, Nurdin I Muhammad https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 739
ending page: 756
doi: 10.32535/ijabim.v11i2.4687

Entrepreneurship Business Management and Culinary Tourism for the Competitiveness of Traditional Food SMEs in Majalengka
type: item
description: Traditional food small and medium-sized enterprises (SMEs) play an important role in preserving cultural heritage and supporting regional economic development, but continue to face challenges in entrepreneurial capability, market access, and tourism integration. This study aims to examine how entrepreneurship business management and culinary tourism development enhance the competitiveness of traditional food SMEs in Majalengka Regency, Indonesia, with a particular focus on jalakotek and gula cakar. A qualitative case study approach was employed using purposive sampling involving seven informants. Data were collected through semi-structured interviews, observations, and document analysis and analyzed using thematic analysis. The findings identified five entrepreneurship business management dimensions and six culinary tourism dimensions that shape SME competitiveness. The study demonstrates that integrating entrepreneurship business management with culinary tourism development provides a comprehensive framework for strengthening traditional food SME competitiveness than relying solely on internal business capabilities. These findings offer practical guidance for policymakers and SME owners in promoting sustainable traditional food enterprises and regional tourism development.
creator: Nur Komariah
creator: Ayu Nurwitasari
creator: Rd. Sondjana Ali Suganda
creator: Agung Ilham Triana
rights: Copyright (c) 2026 Ayu Nurwitasari, Nur Komariah, Rd. Sondjana Ali Suganda, Agung Ilham Triana https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 757
ending page: 772
doi: 10.32535/ijabim.v11i2.4689

Corporate Social Responsibility and Governance as Determinants of Firm Value: Evidence from Indonesian Manufacturing Firms
type: item
description: Manufacturing firms continuously struggle to maximize firm value while balancing long-term sustainability through robust governance and ethical practices. This research investigates the core drivers of firm value, examining the specific mediating paths of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG). Utilizing a quantitative, causal-descriptive framework, the study evaluated annual financial datasets from manufacturing corporations listed on the Indonesia Stock Exchange (IDX) spanning the 2017–2019 period. The results show that Return on Assets (b = 0.028, p < 0.05) and Total Asset Turnover (b = 0.002, p < 0.05) positively affect Corporate Social Responsibility, whereas Debt-to-Asset Ratio (b = -0.001, p < 0.05) and Debt-to-Equity Ratio (b = -0.004, p < 0.05) have negative effects. CSR significantly mediates the effects of ROA, DAR, DER, and TATO on firm value, while GCG significantly mediates the effects of ROA, DER, and TATO on firm value; the DAR through GCG path is not significant. Ultimately, strategic social initiatives and structural governance act as vital catalysts that translate raw financial decisions into premium market returns, offering crucial risk-assessment benchmarks for modern investors.
creator: Shanti Lysandra
creator: Tri Widyastuti
creator: Zulkifli Zulkifli
rights: Copyright (c) 2026 Shanti Lysandra, Tri Widyastuti, Zulkifli . https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 773
ending page: 793
doi: 10.32535/ijabim.v11i2.4660

Cultural Values and Tax Compliance Among Tax Consultants in Indonesia
type: item
description: Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p < 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
creator: Ni Luh Gde Novitasari
creator: Putu Novia Hapsari Ardianti
creator: I Putu Edy Arizona
creator: Putu Wenny Saitri
rights: Copyright (c) 2026 Ni Luh Gde Novitasari https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 794
ending page: 812
doi: 10.32535/ijabim.v11i2.4677

An Integrated Multi-Aspect Feasibility Model for Healthcare Clinic Development: Evidence from Dental Clinic Investment in Indonesia
type: item
description: Healthcare clinic development requires investment decisions that consider both financial and non-financial factors. This study develops and applies an integrated multi-aspect feasibility model to evaluate a proposed dental clinic investment in Bandung, Indonesia. A descriptive mixed-method approach was employed using primary data from interviews and observations and secondary data from official sources. Feasibility was assessed using an AHP-based weighted scoring approach within a Multi-Criteria Decision-Making (MCDM) framework, incorporating marketing, operational, human resource (HR), legal, environmental, and financial dimensions. The results indicate that all aspects are feasible to highly feasible, with scores of 4.4 (marketing), 4.2 (operational), 4.0 (HR), 4.2 (legal), 4.4 (environmental), and 4.5 (financial), resulting in an overall feasibility score of 4.29. Financial analysis further confirms project viability, with positive Net Present Value (NPV) across all scenarios, an Internal Rate of Return (IRR) of 14%–21%, exceeding the 9.9% cost of capital, and a Payback Period (PP) of four years. These findings demonstrate that the proposed integrated multi-aspect feasibility model provides a comprehensive and systematic framework for healthcare investment decision-making by integrating financial and non-financial considerations to support more informed and sustainable healthcare facility development.
creator: Dianti Moelya
creator: Tasya Aspiranti
creator: Rachmat Suyanto
rights: Copyright (c) 2026 Dianti Moelya https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 813
ending page: 834
doi: 10.32535/ijabim.v11i2.4561

Integrative Model of Farmer Empowerment and Optimization of Beef Cattle Management on Suboptimal Land in Minahasa Regency
type: item
description: This study aims to analyze the technical, socio-economic, and institutional conditions of farmers in implementing an Integrated Farming System (IFS) on suboptimal land in Minahasa Regency and evaluate the effects of crop–beef cattle integration on farm productivity, farming efficiency, and farmers’ welfare. The study employed a survey of 180 farming households across nine districts in Minahasa Regency. Data were analyzed using descriptive analysis, simple and multiple linear regression, and DEA. The results indicate that technical conditions (? = 0.412; p < 0.001), socio-economic conditions (? = 0.287; p < 0.001), and institutional conditions (? = 0.356; p < 0.001) positively influence IFS implementation, with the model explaining 59.3% of the variation (R² = 0.593). Crop–beef cattle integration significantly improves farm productivity (? = 0.618; p < 0.001; R² = 0.582) and farming efficiency (? = 0.541; p < 0.001; R² = 0.511). DEA results indicate that 33.9% of farmers were technically efficient, 45.6% moderately efficient, and 20.6% inefficient. Furthermore, farm productivity (? = 0.441; p < 0.001) and farming efficiency (? = 0.376; p < 0.001) significantly improve farmers’ welfare, with the model explaining 64.7% of the variation (R² = 0.647). These findings highlight the importance of strengthening farmers’ technical capacity, institutional support, agricultural extension, access to financing, and crop–livestock integration to improve productivity, efficiency, and sustainable beef cattle agribusiness on suboptimal land.
creator: Jolyanis Lainawa
creator: Judy M. Tumewu
creator: Zadrak M. Warouw
rights: Copyright (c) 2026 jolyanis lainawa https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 835
ending page: 856
doi: 10.32535/ijabim.v11i2.4659

Customer Loyalty Drivers in the Fast-Food Industry: Evidence from Malaysia and India
type: item
description: The fast-food sector is highly competitive, making it essential to understand the key determinants of customer loyalty for sustaining long-term business performance and customer retention. Therefore, this study investigates the factors influencing customer loyalty toward KFC by examining the relationship between convenience, price affordability, food quality, service quality, and physical environment with customer loyalty. A quantitative research design was employed, and data were collected by distributing questionnaires to 150 customers of KFC restaurants in Malaysia and India. The collected data were analyzed using SPSS Statistics. The results show that physical environment (b = 0.342, p < 0.001), price affordability (b = 0.277, p < 0.001), and service quality (b = 0.173, p < 0.05) have significant positive effects on customer loyalty, while convenience (b = -0.029, p > 0.05) and food quality (b = 0.139, p > 0.05) are not significant predictors. These findings suggest that physical environment is the strongest determinant of customer loyalty, followed by price affordability and service quality. The study provides useful insights for KFC to improve its marketing strategies and service performance in order to strengthen customer loyalty and maintain competitiveness in the fast-food industry.
creator: Haslindar Ibrahim
creator: Ranjith PV
creator: Agnes Ting Eng Ting
creator: Ahmad Hasyimi Abdul Nasir
creator: Aida Husna Mohd Rozaki
creator: Aiesyah Farhana Bakhary
creator: Shehal E
creator: Mayank Gupta
creator: Hisham Abdussalim
creator: Daisy Mui Hung Kee
rights: Copyright (c) 2026 Haslindar Ibrahim https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 857
ending page: 875
doi: 10.32535/ijabim.v11i2.4706

Digital Content Management and Purchase Decisions: The Mediating Role of Customer Engagement in Perfume MSMEs
type: item
description: The competition in Indonesia’s local perfume industry has become increasingly intense, along with the growing number of micro, small, and medium enterprises (MSMEs) utilizing digital media as a promotional tool. This study aims to analyze the effects of content marketing and online advertising on purchase decisions, as well as to examine the mediating role of customer engagement in this relationship. The research was conducted on perfume MSMEs in Indonesia that actively market their products through social media and digital platforms. A quantitative research approach was employed by distributing questionnaires to consumers who have purchased or used local perfume products. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) to test the relationships among variables. The findings are expected to contribute theoretically to the development of digital marketing studies and provide practical benefits for MSME practitioners in designing effective promotional strategies. The targeted outputs of this research include the publication of a scientific article in an accredited national journal and strategic recommendations for perfume MSMEs to optimize content marketing and online advertising in order to strengthen customer engagement and enhance consumer purchase decisions.
creator: Gusti Ayu Aghivirwiati
creator: Ni Putu Nanik Hendayanti
creator: I Gede Mahendra Arlansa
creator: Ni Komang Ayu Pirji Pratiwi
creator: Putu Nadine Rania Pratiwi
creator: Jose Agostinho da Costa Belo Pereira
rights: Copyright (c) 2026 Gusti Ayu Aghivirwiati, Ni Putu Nanik Hendayanti, I Gede Mahendra Arlansa, Ni Komang Ayu Pirji Pratiwi, Putu Nadine Rania Pratiwi, Jose Agostinho da Costa Belo Pereira https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 876
ending page: 894
doi: 10.32535/ijabim.v11i2.4574

Autoethnographic Evaluation of Insurance Web Accessibility in Indonesia Using WCAG 2.2 and SETARA
type: item
description: This study employs autoethnography to evaluate the accessibility of insurance websites in Indonesia, guided by WCAG 2.2 and the national SETARA OJK framework. Autoethnography was chosen to foreground the lived experiences of blind users, including the researcher as an active participant, thereby bridging technical compliance with human-centered realities. Nineteen insurance websites were examined through WCAG compliance testing and focus group discussions with blind participants, analyzed using weighted criteria for navigation, screen reader readability, language clarity, and registration inclusivity. The autoethnographic lens revealed barriers invisible to automated tools, such as inconsistent headings, inaccessible CAPTCHA, and ambiguous registration language, while also capturing moments of successful navigation. Findings highlight paradoxical outcomes: Astra Life and PLN Insurance achieved AAA experiential accessibility despite low WCAG scores, whereas Allianz Life demonstrated high WCAG compliance but only moderate usability. Most companies remained at AA or A levels, confirming that compliance alone does not guarantee accessibility. By situating personal navigation experiences within broader debates on digital inclusion, the study contributes methodological transparency, integrates international and national frameworks, and offers practical recommendations for insurers and regulators. Ultimately, the research underscores that accessibility must be evaluated not only through compliance checklists but through the lived realities of blind users.
creator: Bagus Suhendar
rights: Copyright (c) 2026 Bagus Suhendar https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 895
ending page: 917
doi: 10.32535/ijabim.v11i2.4599

Dynamic Employee Resilience Model: The Effect of Human-Centered Leadership and Learning-Oriented Culture on Employee Resilience through Employee Well-Being and Psychological Empowerment
type: item
description: This study aims to develop and test the Dynamic Employee Resilience Model by analyzing the influence of Human-Centered Leadership (HCL) and Learning-Oriented Culture (LOC) on Employee Resilience (ER) through the mediating role of Employee Well-Being (WB) and Psychological Empowerment (PE). The research uses a quantitative approach with a survey method and is analyzed using Structural Equation Modeling (SEM-AMOS). The results of direct relationship testing showed that HCL had a positive and significant effect on WB, PE, and ER. LOC has a significant positive effect on WB, but has a significant negative effect on PE and does not have a direct effect on ER. Furthermore, WB has been shown to have a positive and significant effect on ER, while PE shows a significant negative effect on ER. These findings indicate that employee well-being is a key determinant in building psychological resilience, while psychological empowerment that is not balanced by emotional support can reduce resilience. Indirect influence analysis showed that WB acts as a consistent positive mediator in the relationship between HCL and LOC to ER. On the other hand, PE acts as a negative mediator, which indicates the existence of the phenomenon of empowerment fatigue when the demands for autonomy and responsibility increase without adequate welfare support. The results of total influence confirmed that both HCL and LOC continued to make a positive contribution to overall ER, with WB being the most dominant and stable mediation pathway. Theoretically, this research contributes by offering a dynamic and integrative model of employee resilience, which combines humanistic leadership, learning culture, well-being, and psychological empowerment in a single systemic framework.
creator: Ruslan A Kamis
creator: Emeela Wae-esor
creator: Suwito Suwito
creator: Irfandi Buamonabot
rights: Copyright (c) 2026 Ruslan A Kamis, Emeela Wae-esor, Suwito Suwito https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 918
ending page: 935
doi: 10.32535/ijabim.v11i2.4503

Firm Value Analysis in SRI-KEHATI Index: Carbon Emission Disclosure, Green Investment, and Green Innovation Impact
type: item
description: Sustainable Development Goals (SDGs) are a global commitment including Indonesia to overcome the world's biggest problems so as to create a better and more sustainable world. Therefore, handling climate change is the main assessment of companies in increasing firm value, so that companies have a role and participation to support environmental sustainability through carbon emission disclosure, green investment, and green innovation which ultimately strengthens the company's financial performance towards sustainable investment. The research sample comprises 120 entities that fulfil the criteria, specifically those listed on the Indonesia Stock Exchange and indexed by the Sustainable and Responsible Investment-Indonesian Biodiversity Foundation (SRI-KEHATI) from 2020 to 2024. The data analysis method employed was Partial Least Squares. The study's findings indicate that carbon emission disclosure does not impact firm value, green investment and green innovation influence firm value, financial performance does not enhance or diminish the effect of carbon emission disclosure on firm value, and financial performance amplifies the effect of green investment and green innovation on firm value. The implications of the study for investors are expected to be used as a basis for decision making that supports sustainable investment.
creator: Christina Heti Tri Rahmawati
creator: Albertus Yudi Yuniarto
creator: Claudia Kristina Dwinovianti Mitang
rights: Copyright (c) 2026 Christina Heti Tri Rahmawati, Albertus Yudi Yuniarto, Claudia Kristina Dwinovianti Mitang https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 936
ending page: 954
doi: 10.32535/ijabim.v11i2.4611

Leverage and Firm Size Moderate ESG Financial Distress Nexus in Developing Asia Pacific Energy Firm
type: item
description: The relationship between ESG performance and financial distress remains underexplored in developing Asia?Pacific energy markets, particularly regarding the contextual factors that may strengthen or weaken this link. This study examines the direct effect of ESG on financial distress and investigates the moderating roles of leverage and firm size. Using a sample of 88 energy companies from 12 developing Asia?Pacific economies over 2019–2024, panel data from LSEG are analysed with fixed effects regression. Financial distress is measured by Altman’s Z”?Score, ESG by the Refinitiv ESG Combined Score (lagged one year), leverage by debt?to?assets ratio, and firm size by natural log of total assets. ESG performance has a positive and significant direct effect on Z”?Score, indicating reduced financial distress. Leverage negatively moderates this relationship (ESG×Leverage: ? = –0.0451, p < 0.01), meaning that high debt weakens the protective effect of ESG. Firm size positively moderates the relationship (ESG×Size: ? = 0.0204, p < 0.05); larger firms benefit more from ESG in lowering distress risk. ESG reduces financial distress, but the effect is conditional on capital structure and scale. Managers should integrate ESG with deleveraging strategies, especially for smaller firms. Investors and policymakers in developing Asia?Pacific countries should consider these moderators when evaluating ESG?related risk and designing sustainability incentives.
creator: Budi Rustandi Kartawinata
creator: Dian Kurnianingrum
creator: Diki Wahyu Nugraha
rights: Copyright (c) 2026 Budi Rustandi Kartawinata, Dian Kurnianingrum, Diki Wahyu Nugraha https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 955
ending page: 974
doi: 10.32535/ijabim.v11i2.4604

Dynamics of Employee Adaptation, Anxiety, and Role Change Under AI Integration in Indonesia
type: item
description: The rapid adoption of artificial intelligence (AI) is transforming Indonesian workplaces, reshaping employees’ perceptions of work, identity, and job security. This study explores employees’ experiences of AI integration, workplace anxiety, readiness for change, and evolving job roles. Guided by the Transactional Theory of Stress and Coping, the Job Demands–Resources model, Change Readiness Theory, Role Theory, and UTAUT, an interpretive phenomenological approach was employed. Eighteen semi-structured interviews were conducted with employees and HR practitioners from banking, manufacturing, and digital-service organizations in Indonesia. Data were triangulated through workplace observations and organizational documents and analyzed using thematic analysis. Five themes emerged: ambivalent perceptions of AI, anxieties over job displacement and surveillance, uneven readiness shaped by digital literacy and psychological safety, role shifts toward analytical and relational work, and the importance of transparent communication and learning culture. The findings demonstrate that successful AI adoption depends on technological implementation, organizational support, psychological safety, AI literacy, and participatory change management.
creator: Richa Afriana Munthe
creator: Imran Al Ucok Nasution
rights: Copyright (c) 2026 RICHA AFRIANA MUNTHE https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 975
ending page: 997
doi: 10.32535/ijabim.v11i2.4658

The Role of Brand Image In Mediating The Influence of Experiential Marketing And E-WOM on Revisit Intention In Coffee Agrotourism
type: item
description: Coffee agrotourism combines plantation activities and tourism by offering visitors production tours, coffee tastings, and nature-based experiences. This study aims to examine the effects of experiential marketing and electronic word of mouth (eWOM) on revisit intention, both directly and indirectly through brand image. This research used a quantitative associative approach and applied variance-based Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were processed using SmartPLS version 3.2.9. The findings show that experiential marketing and eWOM have positive and significant effects on revisit intention and brand image. Brand image also has a positive and significant effect on revisit intention. Furthermore, brand image fully mediates the relationship between experiential marketing and revisit intention, while partially mediating the relationship between eWOM and revisit intention. This study provides empirical contributions to marketing management, particularly in TPB, experiential marketing, eWOM, brand image, and revisit intention in Bali Coffee Agrotourism.
creator: Pande Ketut Ribek
creator: Ni Putu Nita Anggraini
creator: Veronica Ayu Dwi Atmaja
rights: Copyright (c) 2026 Pande Ketut Ribek, Ni Putu Nita Anggraini, Veronica Ayu Dwi Atmaja https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 998
ending page: 1016
doi: 10.32535/ijabim.v11i2.4656

From Intention to Implementation: Digital Marketing Challenges for Indonesian Seaweed SMEs
type: item
description: This study examines how small and medium-sized enterprises (SMEs) producing seaweed-based products in South Sulawesi, Indonesia, implement digital marketing strategies, and why a gap persists between their intention to adopt such strategies and their capacity to enact them effectively. Adopting a qualitative, multi-case design, data were gathered from owners and managers of twenty SMEs through in-depth interviews, observation, and documentation, and analyzed thematically along four dimensions of digital-marketing competence: accessibility, interactivity, credibility, and informativeness. The Unified Theory of Acceptance and Use of Technology (UTAUT) serves as the interpretive lens. The findings reveal a consistent intention implementation gap: although most SMEs recognize the value of digital marketing and intend to use it, many struggle to translate this understanding into practice, particularly in producing accessible content, designing engaging visuals, leveraging marketing websites, and creating educational material. Interpreted through UTAUT, strong performance expectancy and social influence sustain adoption intentions, whereas effort expectancy and weak facilitating conditions constrain effective implementation. The study offers a context-specific account of SME digitalization in an under-researched agro-marine sector and highlights the need for targeted training and ecosystem support to close the implementation gap
creator: Andi Putri Tenriyola
creator: Anis Anshari Masud
creator: Tri Desi Lestari
rights: Copyright (c) 2026 Andi Putri Tenriyola, Anis Anshari Masud, Tri Desi Lestari https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 1017
ending page: 1035
doi: 10.32535/ijabim.v11i2.4679

Innovation Capability, Green Innovation, and Property Business Performance: Mediating Role of Competitive Advantage
type: item
description: The property industry faces growing demands to integrate sustainability into business strategy. This study examines the effects of innovation capability and green innovation on business performance, mediated by competitive advantage, in the property industry of the Special Region of Yogyakarta (DIY). A quantitative explanatory design was applied, with landed housing projects as the unit of analysis. Data comprised 141 project-level responses covering 141 active landed housing projects, collected through a key informant approach and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that innovation capability significantly affects competitive advantage, while competitive advantage significantly affects business performance. Competitive advantage demonstrates indirect-only mediation (full mediation) between innovation capability and business performance. Green innovation, by contrast, does not significantly affect competitive advantage or business performance, either directly or through the mediating pathway. Innovation activities appear to function as integrative capabilities rather than separate practices. These findings confirm the Resource-Based View proposition that internal resources require conversion through competitive advantage. They also reveal the contextual limitations of applying the Natural Resource-Based View in regional property markets that remain price-sensitive and lack a mature green ecosystem.
creator: Dwi Retno Setyaningsih
creator: Sabihaini Sabihaini
creator: Heru Kristanto
rights: Copyright (c) 2026 Dwi Retno Setyaningsih, Sabihaini Sabihaini, Heru Kristanto https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 1036
ending page: 1055
doi: 10.32535/ijabim.v11i2.4664

Psychographic Segmentation of Generation Z Coffee Shop Customers: An Activities, Interests, and Opinions (AIO) Approach
type: item
description: Coffee shops increasingly function as social and experiential spaces, making demographic profiles alone insufficient for understanding Generation Z customers. This study aims to identify psychographic segments among urban Generation Z coffee shop consumers in Indonesia using the Activities, Interests, and Opinions (AIO) framework. This quantitative study employed survey data from 285 respondents, primarily from Bandung and Jakarta, and analyzed them using K-means clustering based on four context-specific psychographic dimensions. The optimal three-cluster solution (silhouette coefficient = 0.575) identified Community Adventurers (33.33%), Aesthetic Socializers (33.68%), and Community-Oriented Selective Explorers (32.98%). One-way analysis of variance and Tukey tests indicated balanced psychographic profiles in the first two clusters, whereas trend consciousness was significantly lower in the third cluster (p < 0.001). Age, occupation, monthly income, and expenditure per visit were associated with segment membership, whereas gender and visit frequency were not. These findings demonstrate that context-specific psychographic segmentation provides actionable insights for developing targeted marketing strategies for urban coffee shop businesses.
creator: Ferina Hendra
creator: Yati Rohayati
creator: Budi Sulistyo
rights: Copyright (c) 2026 Ferina Hendra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 1056
ending page: 1078
doi: 10.32535/ijabim.v11i2.4721

Risk at the Top: Board Demographics, Political Affiliation, and Bank Risk-Taking in Indonesia
type: item
description: Indonesia's heavy reliance on bank intermediation makes the demographic composition of bank boards a first-order governance concern, yet board-level determinants of risk-taking remain underexplored relative to structural factors. This study aims to identify which board characteristics systematically shift risk-weighted assets (RWA) among 46 banks listed on the Indonesia Stock Exchange, observed from 2015 to 2024, by comparing banks that experienced a board-composition change with matched banks that did not across a five-year event window. This quantitative, quasi-experimental study uses a difference-in-differences (DiD) design to examine how board age, gender, education, and political affiliation affect bank risk-taking in Indonesia. The DiD estimates show that a younger board (b = 4.53, p < 0.05), a higher share of female directors (b = 7.32, p < 0.05), and a higher share of politically affiliated directors (b = 9.27, p < 0.10) each raise risk-taking, while a higher share of directors holding master's or doctoral degrees lowers it (b = -6.26, p < 0.05). These findings indicate that bank risk-taking is shaped as much by who sits on the board as by organizational structure, offering regulators a demographic lens for strengthening governance oversight.
creator: Aulia Keiko Hubbansyah
creator: Yuli Ardianto
creator: Muhammad Nuruddin Subhan
creator: Darmanto Darmanto
rights: Copyright (c) 2026 Aulia Keiko Hubbansyah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 1079
ending page: 1100
doi: 10.32535/ijabim.v11i2.4702

An Exploration of Indonesian Generation Z's Values Toward Cruelty-Free Cosmetics
type: item
description: Despite the growing popularity of ethical consumption, limited research has examined how Indonesian Generation Z perceives cruelty-free cosmetics. This study explores the values associated with cruelty-free cosmetics among Indonesian Generation Z using the Theory of Consumption Values. An exploratory qualitative approach was employed through purposive and snowball sampling. In-depth interviews with eleven participants investigated their perceptions of cruelty-free cosmetics and related brands. The findings reveal ethical value as an important context-specific consideration extending beyond the original dimensions of the theory, particularly regarding animal welfare and responsible consumption. Emotional value reflects personal feelings and alignment with ethical beliefs, while functional value emphasizes product quality, suitability, and price. Social media plays an important role in disseminating information and raising awareness, with influencers and government initiatives complementing consumer understanding. These findings offer practical insights for marketers and policymakers promoting cruelty-free cosmetics among younger consumers in emerging markets.
creator: Nathasya Joselin
creator: Dahlia Darmayanti
rights: Copyright (c) 2026 Dahlia Darmayanti https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-08-20
publication date: 2026-08-20
volume: 11
number: 2
starting page: 1101
ending page: 1115
doi: 10.32535/ijabim.v11i2.4751