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: Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance
items: From Personal and Environmental Values to Green Beauty Loyalty: The Role of Satisfaction and Green Reward
items: Uncovering the Latent Drivers of Risk Management System Adoption in Indonesian Small and Medium Enterprises
items: Integrating Tri Hita Karana into Entrepreneurial Orientation for Business Sustainability in Balinese MSMEs
items: Moderating Role of Tri Hita Karana on Work Systems, Engagement, and Turnover Intention in Bali Hospitals
items: The Internalization of Islamic Spiritual Values in Audit Practices: A Study on Auditor Independence
items: Determinants of Customer Satisfaction in the Coffee Chain Industry: Evidence from Malaysia
items: Developing Maritime Logistics Human Resource Performance Through Maslahah Knowledge-Based Skills
items: Teachers’ Perceptions of Ethical Social Media Use for Senior High School Students in West Java
items: Reframing Environmental Accounting Through Indigenous-Based Asset Valuation and Socio-Ecological Integration
items: A Systematic Literature Review on the Determinants of Community Welfare
items: Risk Management and Bank Profitability: Moderating Effects on Lending and Credit Risk in Indonesia
items: Optimizing Company Resources for Sustainable Competitive Advantage: The Mediating Role of Digital Transformation in Indonesian MSMEs
items: Understanding Consumer Attitudes and Behavioral Intentions Toward Electric Vehicles: Evidence from Sustainable Consumption in Indonesia
items: Revisiting the Role of Corporate Governance: Evidence on R&D, Marketing Intensity, and Profitability in Indonesian Pharmaceutical Firms
items: The Influence of Digital Advertising Interactivity on Generation Z's Purchasing Intensity in the Fashion and Beauty Industry
items: Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments
items: Building Employee Performance through Ethical Leadership and Organizational Culture: The Mediating Role of Employee Ethical Behavior
items: The Transformation of Artificial Intelligence Technology by Developing Managerial Strategies for Student Communication Behavior in Achieving Sustainability
items: Do Monetary Incentives Policy Drive EV Adoption? Evidence from Jakarta and Bangkok
items: Employee Wellbeing in Hybrid Work Environments: The Role of Work-Life Balance and Supervisor Support in Indonesia
items: Buddhist Management Principles as a Driver of Social Entrepreneurship Success in Indonesia
items: Digital Readiness, Agility, and Creativity as Drivers of Competitive Advantage in the Creative Industry
items: Millennial Entrepreneurship Model in Islands: The Role of Digital Entrepreneur Ecosystem and Productive Entrepreneur in Realized Business Sustainability

Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance
type: item
description: Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p < 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p < 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
creator: Tri Melda Mei Liana
creator: Anita Tresia Samosir
creator: Sunday Ade Sitorus
creator: Hendrik Samosir
rights: Copyright (c) 2026 Tri Melda Mei Liana, Anita Tresia Samosir, Sunday Ade C.O.M. Sitorus, Hendrik E.S Samosir https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 1
ending page: 19
doi: 10.32535/ijabim.v11i1.4477

From Personal and Environmental Values to Green Beauty Loyalty: The Role of Satisfaction and Green Reward
type: item
description: Growing environmental awareness among Generation Z has increased demand for sustainable consumption, particularly in the cosmetics industry. However, the mechanisms through which value orientation influences green beauty loyalty remain unclear. This study examines the effects of altruistic and egoistic values on green beauty loyalty, with green satisfaction as a mediating variable and green reward as both a direct predictor and moderating factor. A quantitative approach was employed using data collected from 280 Indonesian Generation Z consumers who have prior experience with green cosmetic products. The data were measured using a seven-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that egoistic value (? = 0.424, p = 0.006) and altruistic value (? = 0.443, p = 0.003) significantly enhance green satisfaction, which strongly influences green beauty loyalty (? = 0.788, p < 0.001), indicating full mediation. However, the direct effects of both values on loyalty are not significant. Green reward exerts a significant direct effect on loyalty (? = 0.402, p < 0.001) but does not moderate the satisfaction–loyalty relationship (p = 0.980). These results highlight the pivotal role of satisfaction and suggest that reward mechanisms function as independent drivers of sustainable consumer loyalty, offering both theoretical and managerial implications.
creator: I Made Surya Prayoga
creator: Made Pradnyan Permana Usadi
creator: I Komang Suryadnya Diputra
rights: Copyright (c) 2026 I Made Surya Prayoga, Made Pradnyan Permana Usadi, I Komang Suryadnya Diputra https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 20
ending page: 39
doi: 10.32535/ijabim.v11i1.4499

Uncovering the Latent Drivers of Risk Management System Adoption in Indonesian Small and Medium Enterprises
type: item
description: Research on family firm SMEs has predominantly emphasized risk-taking behavior as a driver of performance, while limited attention has been given to the determinants of risk management system adoption. Aiming to address the gap, this study tries to identify the latent drivers motivating Indonesian family firm SMEs to adopt risk management practices. Using survey data from 233 firms and applying principal component analysis (PCA), the study extracts underlying motivational factors from validated questionnaire items. The results reveal seven key determinants: knowledge, accounting, good governance, sustainability, value, obligatory, and personal motivations. The Kaiser-Meyer-Olkin (KMO) value of 0.766 and significant Bartlett’s test confirm sampling adequacy, while all extracted factors show eigenvalues greater than one. These determinants collectively explain a substantial proportion of variance and indicate that both cognitive (knowledge-based) and behavioral (owner-driven) considerations influence adoption decisions. The study finds that family firm SMEs are not purely intuition-driven, but increasingly use structured, evidence-based practices. However, the results are limited to the Indonesian context and an exploratory use of PCA. Future research should use confirmatory methods and cross-country comparisons to enhance generalizability.
creator: Aries Heru Prasetyo
creator: William Ben Gunawan
rights: Copyright (c) 2026 Aries Heru Prasetyo, William Ben Gunawan https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 40
ending page: 61
doi: 10.32535/ijabim.v11i1.4515

Integrating Tri Hita Karana into Entrepreneurial Orientation for Business Sustainability in Balinese MSMEs
type: item
description: Business sustainability often varies depending on cultural perspectives. This study aims to explore business sustainability through the lens of entrepreneurial orientation practices, specifically from the Tri Hita Karana (THK) cultural perspective in Bali. The research employs a qualitative approach, with respondents including owners and managers of Micro, Small, and Medium Enterprises (MSMEs), community leaders, and academics from Bali. The findings of the study reveal that business sustainability, as seen through the THK cultural perspective in Bali, encompasses entrepreneurial orientation practices such as maintaining a harmonious relationship with God by seeking taksu, fostering harmonious relationships with others through memyamabraya, and protecting the natural environment and its resources by safeguarding the earth. Business sustainability, viewed through the lens of cultural values, can help maintain long-term business viability in Bali; however, it tends not to promote growth at the scale of larger companies. The findings of this study indicate that MSMEs in Bali, with a deep understanding of their culture, tend to preserve traditional business practices, which, while sustainable, often hinder the transition to larger-scale enterprises. The results provide insights for policymakers in designing culturally grounded strategies to enhance both the sustainability and growth potential of MSMEs.
creator: Ni Wayan Sitiari
creator: Made Setini
creator: Anik Puspa Ningsih
creator: Cokorda Krisna Yuda
rights: Copyright (c) 2026 Ni Wayan Sitiari, Made Setini, Anik Puspa Ningsih, Cok. Krisna Yuda https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 62
ending page: 85
doi: 10.32535/ijabim.v11i1.4521

Moderating Role of Tri Hita Karana on Work Systems, Engagement, and Turnover Intention in Bali Hospitals
type: item
description: High nurses’ turnover intention remains a critical issue in healthcare organizations, affecting service quality and organizational sustainability. This study aims to examine the effect of High-Performance Work Systems (HPWS) and employee engagement (EE) on turnover intention (TOI), with Tri Hita Karana (THK) as a moderating variable. This study employs a quantitative approach using data collected from 150 nurses working in private hospitals in Denpasar. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that HPWS has a significant negative effect on TOI (? = -0.45, p = 0.001), and EE also shows a significant negative effect (? = -0.50, p = < 0.001), suggesting that effective HR practices and higher EE reduce employees’ intention to leave. In addition, THK has a significant negative direct effect on TOI (? = -0.30, p = 0.006) and strengthens the relationships between HPWS and TOI as well as between EE and TOI. These findings highlight the importance of integrating HR practices, psychological engagement, and cultural values in reducing turnover intention. This study contributes to the human resource management literature by incorporating local cultural values into employee retention and offers practical implications for developing culturally aligned retention strategies in healthcare.
creator: Anak Agung Media Martadiani
creator: Made Setini
creator: Daru Asih
creator: Made Panji Satrya Wiradarma
rights: Copyright (c) 2026 AA Media Martadiani, Made Setini, Daru Asih, Made Panji Satrya Wiradarma https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 86
ending page: 102
doi: 10.32535/ijabim.v11i1.4348

The Internalization of Islamic Spiritual Values in Audit Practices: A Study on Auditor Independence
type: item
description: This study examines how Islamic spiritual values are internalized in shaping auditor independence within financial audit practices, particularly in situations involving ethical tension and client pressure. While prior research has largely emphasized regulatory and structural determinants of independence, limited attention has been given to the internal cognitive and ethical processes that guide auditors’ decisions. This study aims to explore how such values are interpreted and enacted in practice. Using a qualitative phenomenological approach, data were collected through in-depth interviews with Muslim auditors from public accounting firms and were analyzed thematically. The findings reveal that four core values: shiddiq (truthfulness), amanah (responsibility), ‘adl (justice), and istiqomah (steadfastness), are internalized through reflective self-regulation and faith-based accountability, which function as intrinsic mechanisms reinforcing objectivity. Auditors consistently described resisting client pressure, maintaining evidence-based judgment, and prioritizing ethical consistency as manifestations of these values. The study concludes that auditor independence is not solely a function of external regulation but is significantly strengthened by the internalization of spiritual values, suggesting the importance of integrating value-based ethical development into professional training.
creator: Yudhanta Sambharakreshna
rights: Copyright (c) 2026 Yudhanta Sambharakreshna https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 103
ending page: 118
doi: 10.32535/ijabim.v11i1.4527

Determinants of Customer Satisfaction in the Coffee Chain Industry: Evidence from Malaysia
type: item
description: As a globally recognized coffeehouse chain, Starbucks operates in a highly competitive industry where understanding customer preferences is essential for sustaining a competitive advantage. This study examines the determinants of customer satisfaction among coffee chain customers in Malaysia, using Starbucks as the focal case context, with emphasis on product quality, price fairness, service quality, and brand image. A quantitative research design was employed, and data were collected from 200 Starbucks customers through an online questionnaire. The data were analyzed using SPSS, including reliability analysis, Pearson correlation, and multiple regression analysis. The results indicate that the model explains 62.7% of the variance in customer satisfaction (R² = 0.627, F = 81.968, p < 0.001). All four variables were found to be statistically significant predictors, with price fairness emerging as the strongest determinant (? = 0.299, p < 0.001), followed by brand image (? = 0.240, p < 0.001), service quality (? = 0.203, p < 0.01), and product quality (? = 0.167, p < 0.05). The findings suggest that customer satisfaction is driven more by perceived value and brand-related factors than by product attributes alone. Practically, managers should emphasize value-based strategies while maintaining consistent service quality to enhance customer satisfaction.
creator: Lay Hong Tan
creator: Abrisam Abassy Shaiful Nasri
creator: Aderline Shi Han Ong
creator: Adlyn Syamsina Abdul Halim
creator: Ahmad Reza Palavi Hamat
creator: Namit Das
creator: Neha Treesa D
creator: Daisy Mui Hung Kee
rights: Copyright (c) 2026 Lay Hong Tan, Abrisam Abassy Shaiful Nasri, Aderline Shi Han Ong, Adlyn Syamsina Abdul Halim, Ahmad Reza Palavi Hamat, Namit Das, Neha Treesa D, Daisy Mui Hung Kee https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 119
ending page: 132
doi: 10.32535/ijabim.v11i1.4559

Developing Maritime Logistics Human Resource Performance Through Maslahah Knowledge-Based Skills
type: item
description: The maritime logistics sector faces increasing pressure from digital transformation, skill shortages, and rising performance demands, highlighting the need for more effective human resource development strategies. This study aims to develop and empirically test Maslahah Knowledge-Based Skills (MKBS) as a mediating mechanism linking training practices to employee performance. A quantitative explanatory design was applied using data from 96 employees across maritime logistics companies in Central Java, analyzed with PLS-SEM. The results show that Training Needs Analysis (TNA) (? = 0.503, p < 0.001), On-the-Job Training (OJT) (? = 0.195, p = 0.027), and Voluntary Training (VT) (? = 0.083, p = 0.001) significantly influence MKBS. Furthermore, MKBS has a strong effect on performance (? = 0.700, p < 0.001) and significantly mediates all training-performance relationships. The findings indicate that training does not directly improve performance unless it is internalized into value-oriented, knowledge-based skills. This study extends Knowledge-Based Theory (KBT) by integrating maslahah as a normative dimension in skill formation and provides practical implications for designing sustainable, value-driven HR development in maritime logistics.
creator: Romanda Annas Amrullah
creator: Moejiono Moejiono
creator: Arleiny Arleiny
creator: Frenki Imanto
creator: Indah Ayu Johanda Putri
creator: Angga Kurniatama
creator: Awel Suryadi
creator: Rorusman Jadid Nurhadi
rights: Copyright (c) 2026 Romanda Annas Amrullah, Moejiono Moejiono, Arleiny Arleiny, Frengki Imanto, Awel Suryadi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 133
ending page: 151
doi: 10.32535/ijabim.v11i1.4462

Teachers’ Perceptions of Ethical Social Media Use for Senior High School Students in West Java
type: item
description: As social media becomes more common in schools, it is important to be aware of ethics in order to encourage responsible digital behavior. This study seeks to investigate teachers' perceptions of digital ethics regarding social media usage among senior high school students in West Java. A quantitative survey design was utilized, encompassing 360 Religious and Character Education teachers chosen via multistage random sampling. A 33-item questionnaire was used to collect data on seven aspects of digital ethics. The answers were measured on a 5-point Likert scale. The results show that there is a high level of agreement on all dimensions (mean range: 4.13–4.51), which means that people really understand digital ethics. Justice and equality (M = 4.51) and respect for human rights (M = 4.51) were the most highly rated dimensions. Ethical data practices (M = 4.27) got the lowest score. There were only small differences between demographic groups. These results show how important it is to include digital ethics in school curricula, especially in areas that are not as well-known, like data ethics and sustainability, to help students become better digital citizens.
creator: Rizal Kailani
creator: Rudi Susilana
creator: Mohammad Ali
creator: Laksmi Dewi
rights: Copyright (c) 2026 Rizal Kailani, Mohammad Ali, Laksmi Dewi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 152
ending page: 169
doi: 10.32535/ijabim.v11i1.4474

Reframing Environmental Accounting Through Indigenous-Based Asset Valuation and Socio-Ecological Integration
type: item
description: Conventional environmental accounting practices still have significant limitations because they mainly emphasize monetary valuation while neglecting the socio-cultural and ecological dimensions embedded in indigenous asset systems. This research aims to develop an indigenous-based asset valuation and environmental accounting model that integrates economic, ecological, and socio-cultural values within indigenous community enterprises. This study employs a mixed-methods approach using Participatory Action Research (PAR), combining qualitative techniques (in-depth interviews, participatory observation, and collective reflection) with quantitative valuation based on the Total Economic Value (TEV) framework. The findings reveal that indigenous assets are perceived as collective socio-ecological trusts, where non-use values, especially existence and bequest values, are central alongside direct and indirect use values. The study proposes an indigenous-based environmental accounting model that generates ecological financial statements covering natural resource assets, social and environmental liabilities, and non-financial reports. This model has practical implications for improving accountability, sustainability, and policy formulation in indigenous economic governance, but it is context-specific and requires adaptation for broader application in different indigenous settings.
creator: Kurniawan Patma
creator: Maria Yosephine Dwi Hayu Agustini
creator: Ignasius Dwi Atmana Sutapa
rights: Copyright (c) 2026 Kurniawan Patma https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 170
ending page: 190
doi: 10.32535/ijabim.v11i1.4427

A Systematic Literature Review on the Determinants of Community Welfare
type: item
description: Issues of cognitive decline, family income, and caregiving responsibilities are increasingly integrated in the study of societal well-being. This systematic literature review aims to evaluate and synthesize research on the impact of income, a husband's cognitive decline, and family responsibilities on societal well-being. Using PRISMA, a systematic search in the Scopus database for articles published between January 2019 and April 2024 identified six articles that met the inclusion criteria. The synthesis results of these articles show that only the influence of income and welfare was found from a total of 882 articles. The results showed no relationship between the husband's cognitive decline and family responsibilities and community welfare; only the relationship between income and community welfare was found in this study. Apart from that, the results also show that most of the research was carried out in the economic, regional economic, forestry, and agricultural sectors. Furthermore, theories identified in the reviewed studies include income welfare theory, material welfare theory, Keynesian economic theory, Friedmann and Douglass’ theory, and political theory. These findings highlight the dominant role of income in community welfare, while indicating limited empirical attention to husbands’ cognitive decline and family responsibilities, underscoring the need for further research.
creator: Muhsin Noh Bailusy
creator: Abdul Hadi Sirat
creator: Hartaty Hadady
creator: Ida Hidayanti
rights: Copyright (c) 2026 Muhsin N. Bailusy, Abdul Hadi Sirat, Hartaty Hadady, Ida Hidayanti https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 191
ending page: 207
doi: 10.32535/ijabim.v11i1.4476

Risk Management and Bank Profitability: Moderating Effects on Lending and Credit Risk in Indonesia
type: item
description: Banks face credit and liquidity risks that affect profitability and financial stability. This study examines the effects of the Loan-to-Deposit Ratio (LDR) and Non-Performing Loans (NPL) on Return on Assets (ROA) in Indonesian banking, as well as the moderating role of risk management and the mediating role of NPL in the relationship between LDR and ROA. This study employed a quantitative approach using panel data from 30 commercial banks, resulting in 300 bank-year observations. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The findings show that LDR positively affects ROA (? = 0.020; p = 0.035), while NPL negatively affects ROA (? = ?0.340; p = 0.009). Risk management does not directly affect ROA (? = 0.375; p = 0.486), but it significantly moderates the relationship between LDR and NPL (? = 0.007, p = 0.039) and reduces the negative effect of NPL on ROA (? = ?0.098; p = 0.024). NPL does not mediate the relationship between LDR and ROA. This study contributes to the development of agency theory and risk management. The research implication is to raise awareness of the importance of risk management for banks, helping them reduce risks and increase profits.
creator: Dwi Nita Aryani
creator: Helmi Hasan Assegaf
rights: Copyright (c) 2026 Dwi Nita Aryani, Helmi Hasan Assegaf https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-20
publication date: 2026-04-20
volume: 11
number: 1
starting page: 208
ending page: 223
doi: 10.32535/ijabim.v11i1.4506

Optimizing Company Resources for Sustainable Competitive Advantage: The Mediating Role of Digital Transformation in Indonesian MSMEs
type: item
description: Micro, small, and medium (MSMEs) enterprises contribute crucially in this national economy, but there are always difficulties in transforming internal resources into sustainable competitive advantages in the digital era. This reseacrh aims to examine the “effect of company resources on competitive advantage, both directly and indirectly through digital transformation”. A quantitative approach was employed using data from 400 Indonesian MSMEs registered on the PaDi UMKM platform, analyzed from the SEM model or Structural Equation Modeling with LISREL 8.70. Resulting if company resources contributed significantly positively to competitive advantage (b = 0.15, t = 2.76) and on digital transformation (b = 0.71, t = 13.91). Digital transformation contribute strongly positively to competitive advantage (b = 0.66, t = 9.61), representing the most influential relationship in the model. Furthermore, the indirect effect of company resources on competitive advantage through digital transformation is significant (b = 0.469, t = 7.884), indicating partial mediation (VAF = 75.8%). The model explains 50% of digital transformation and 60% of competitive advantage, suggesting that digital transformation is the primary pathway through which resources translate into sustainable competitive advantage among MSMEs.
creator: Safina Najah Firdaussiah
creator: Mohammad Riza Sutjipto
creator: Saiful Hidayat
rights: Copyright (c) 2026 Safina Najah Firdaussiah, Mohammad Riza Sutjipto, Saiful Hidayat https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-22
publication date: 2026-04-22
volume: 11
number: 1
starting page: 224
ending page: 241
doi: 10.32535/ijabim.v11i1.4524

Understanding Consumer Attitudes and Behavioral Intentions Toward Electric Vehicles: Evidence from Sustainable Consumption in Indonesia
type: item
description: The adoption of electric vehicles (EVs) in Indonesia remains relatively low despite strong market potential and increasing environmental concerns. This study aims to examine the influence of esteem needs, cost savings, infrastructure, and ease of operation on consumer attitudes toward EVs and their subsequent behavioral intentions. A quantitative approach was employed using a survey of 100 EV users in Central Java and Jakarta, with data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that ease of operation (? = 0.332, p < 0.05) is the strongest predictor of attitude, followed by esteem needs (? = 0.280, p < 0.05) and cost savings (? = 0.248, p < 0.05), while infrastructure has no significant effect (? = 0.070, p > 0.05). Attitude significantly influences behavioral intention (? = 0.760, p < 0.001) and mediates the effects of the significant predictors. These findings indicate that EV adoption in Indonesia is driven more by psychological and economic factors than by infrastructure readiness. The study extends the TAM by integrating these factors within a sustainable consumption context. Practically, policymakers and marketers should emphasize ease of use, cost benefits, and symbolic value to accelerate adoption.
creator: Robetmi Jumpakita Pinem
creator: Ari Pradhanawati
creator: Pan Guangmei
rights: Copyright (c) 2026 Robetmi Jumpakita Pinem, Ari Pradhanawati, Pan Guangmei https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-04
publication date: 2026-05-04
volume: 11
number: 1
starting page: 242
ending page: 265
doi: 10.32535/ijabim.v11i1.4517

Revisiting the Role of Corporate Governance: Evidence on R&D, Marketing Intensity, and Profitability in Indonesian Pharmaceutical Firms
type: item
description: Firm profitability is a critical indicator of business sustainability, particularly in competitive industries such as pharmaceutical manufacturing, where innovation, marketing, and governance play essential roles. This study examines the effect of research and development (R&D) expenditure and marketing intensity on firm profitability, with corporate governance as both an independent and moderating variable. Using panel data from pharmaceutical firms listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period, this study applies Moderated Regression Analysis (MRA). The results show that R&D expenditure (? = 3.392; p < 0.001) and marketing intensity (? = 0.393; p = 0.015) have a significant positive effect on profitability (ROA), while corporate governance also has a significant positive direct effect (? = 2.114; p < 0.001). However, the interaction effects are not significant, indicating that corporate governance does not moderate these relationships. The model is statistically significant (F = 14.662; p < 0.001) with moderate explanatory power (R² = 0.604). These findings highlight the importance of strategic investment in innovation, marketing, and governance. This study contributes to the literature by positioning corporate governance as an independent determinant rather than a moderating mechanism and provides practical implications for improving firm performance.
creator: Ida Ayu Surasmi
creator: Made Setini
rights: Copyright (c) 2026 Ida Ayu Surasmi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-06
publication date: 2026-05-06
volume: 11
number: 1
starting page: 266
ending page: 281
doi: 10.32535/ijabim.v11i1.4597

The Influence of Digital Advertising Interactivity on Generation Z's Purchasing Intensity in the Fashion and Beauty Industry
type: item
description: The rapid growth of digital marketing has increased the importance of interactive advertising in influencing consumer behavior, particularly among Generation Z consumers in the fashion and beauty industry. This study aims to analyze the influence of digital advertising interactivity on purchase intensity, with attitude toward digital advertising serving as a mediating variable. This study employed a quantitative approach using data collected from 312 Generation Z respondents who actively use social media platforms and are frequently exposed to digital advertising. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital advertising interactivity has a positive and significant effect on attitude toward digital advertising (beta = 0.68; p < 0.001) and purchase intensity (beta = 0.21; p = 0.002). In addition, attitude toward digital advertising significantly affects purchase intensity (beta = 0.54; p < 0.001) and partially mediates the relationship between digital advertising interactivity and purchase intensity (beta = 0.37; p < 0.001; VAF = 63.8%). The study concludes that interactive digital advertising strategies play an important role in enhancing consumer engagement and encouraging purchasing behavior among Generation Z consumers in the fashion and beauty industry.
creator: Erick Lauren Ray
creator: Franky Okto Bernando
creator: Bayu Giri Prakosa
rights: Copyright (c) 2026 Erick Lauren Ray https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-05-11
publication date: 2026-05-11
volume: 11
number: 1
starting page: 282
ending page: 299
doi: 10.32535/ijabim.v11i1.4465

Fraud Patterns in BPK-RI Findings and Strategies to Minimize Corruption in Southeast Sulawesi Local Governments
type: item
description: This study aims to analyze fraud patterns found in audit reports by the Audit Board of the Republic of Indonesia (BPK-RI) as an effort to minimize corruption in local governments in Southeast Sulawesi Province. The methods used are descriptive qualitative and quantitative approaches, employing secondary data from the Audit Reports (LHP) and Regional Audit Summaries (IHPD) of BPK-RI for the 2021–2024 period. The analysis was conducted through content analysis to classify findings into expenditure, revenue, assets, administration, and receivables categories, as well as pattern matching to identify recurring fraud modus operandi. The results indicate that fraud is systemic and most predominantly occurs in the expenditure category (47%), particularly in the form of mark-ups, overpayments, and fictitious projects. Four main patterns were identified, including administrative negligence, procurement mark-ups, asset misappropriation, and regional revenue embezzlement. The implications of the study emphasize the need to strengthen internal control systems, digitalize financial governance through e-procurement and e-payment, and implement regulations and a culture of integrity as preventive strategies to minimize corruption in local governments.
creator: Burhanuddin Burhanuddin
creator: Wulandari Pryangan
creator: Nita Hasnita
rights: Copyright (c) 2026 burhanuddin burhanuddin, Wulandari Pryangan, Nita Hasnita https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-02
publication date: 2026-06-02
volume: 11
number: 1
starting page: 300
ending page: 315
doi: 10.32535/ijabim.v11i1.4582

Building Employee Performance through Ethical Leadership and Organizational Culture: The Mediating Role of Employee Ethical Behavior
type: item
description: Employee performance is increasingly vital for organizations in the global era. This study investigates how ethical leadership and organizational culture influence employee performance, with employee ethical behaviour serving as a mediating variable. A quantitative approach was adopted, employing a survey method. The research population included all UT employees, and a sample of 175 respondents was drawn from the UT head office, UT Bandung, Jember, and Serang. Data analysis was conducted using Structural Equation Modelling (SEM) with Smart Partial Least Squares (SmartPLS). The results reveal that organisational culture has a positive and significant impact on employee ethical behaviour, whereas ethical leadership does not have a significant effect. Both employee ethical behaviour and organisational culture are found to enhance employee performance, while ethical leadership does not show a significant contribution. Additionally, organisational culture influences employee performance both directly and indirectly through ethical behaviour, while ethical leadership lacks a significant mediating effect. This study contributes new insights to the development of social learning and social exchange-based models by highlighting employee ethical behaviour as a key mechanism that elucidates the relationships among ethical leadership, organisational culture, and employee performance.
creator: Nenah Sunarsih
creator: Irmawaty Irmawaty
creator: Andriyansah Andriyansah
rights: Copyright (c) 2026 Nenah Sunarsih, Irmawaty Irmawaty, Andriyansah Andriyansah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
volume: 11
number: 1
starting page: 316
ending page: 332
doi: 10.32535/ijabim.v11i1.4487

The Transformation of Artificial Intelligence Technology by Developing Managerial Strategies for Student Communication Behavior in Achieving Sustainability
type: item
description: Addressing the transformation of Artificial Intelligence (AI) technology requires a systemic and comprehensive strategy to ensure sustainability. This study aims to examine and analyze the use of AI and management strategies to support the sustainability of students’ communication behavior within non-formal education, particularly in English language course institutions in Mataram City. A quantitative design was employed using a questionnaire, with classical assumption tests, multiple regression analysis, and the coefficient of determination (R²) analyses were conducted in SPSS version 25. The results are interpreted with reference to Technology Adoption Theory, Management Function Theory, and Symbolic Interaction Theory. The findings indicate that AI technology transformation has a significant, positive effect on students’ communication behavior (t-value > critical t; 6.463 > 2.002). Managerial strategy shows no significant effect (t-value < critical t; ?0.532 < 2.040). However, AI technology transformation and managerial strategy jointly have a significant effect on students’ communication behavior in non-formal educational institutions in Mataram City (F-statistic > critical F; 24.026 > 2.901). These results support utilizing AI technology as a driving force, alongside managerial reform, to achieve sustainability in students’ communication behavior. Educators and administrators should be prepared to teach and implement AI in education management to enhance effectiveness and efficiency.
creator: Nengah Sukendri
creator: I Komang Widya Purnama Yasa
creator: I Wayan Astraguna
creator: Ni Putu Ade Resmayani
rights: Copyright (c) 2026 Nengah Sukendri, I Komang Widya Purnama Yasa, I Wayan Astraguna, Ni Putu Ade Resmayani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-03
publication date: 2026-06-03
volume: 11
number: 1
starting page: 333
ending page: 349
doi: 10.32535/ijabim.v11i1.4486

Do Monetary Incentives Policy Drive EV Adoption? Evidence from Jakarta and Bangkok
type: item
description: This study investigates the factors influencing consumers' intention to buy electric vehicles in Jakarta and Bangkok. It examines the impact of price value, driving range, charging station availability, and monetary incentive policies on purchase intention. The research employs a quantitative technique, which data was collected through an online survey using convenience sampling, targeting individuals aged 17 and above with knowledge and experience related to electric vehicles. The sample consists of 302 respondents, with 167 from Jakarta and 135 from Bangkok. Structural Equation Modeling (SEM) with Partial Least Square (PLS) is used for hypothesis testing. The results reveal that price value, driving range, and charging station availability significantly affect the intention to purchase electric vehicles, while monetary incentive policies do not show a significant impact in both cities. The moderating role of monetary incentive policy on the relationship between price value and purchase intention is also not supported in both cities. The findings provide valuable insights for manufacturers and policymakers in promoting electric vehicle adoption. Future studies could explore additional factors and cover a wider population to guide decision-makers in implementing appropriate adoption of electric vehicles.
creator: Andi Muhammad Sadat
creator: Solikhah Solikhah
creator: Agung Kresnamurti Rivai Prabumenang
creator: Kattareeya Prompreing
rights: Copyright (c) 2026 Andi Muhammad Sadat, Solikhah Solikhah, Agung Kresnamurti Rivai Prabumenang, Kattareeya Prompreing https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 11
number: 1
starting page: 350
ending page: 365
doi: 10.32535/ijabim.v11i1.4551

Employee Wellbeing in Hybrid Work Environments: The Role of Work-Life Balance and Supervisor Support in Indonesia
type: item
description: This study examines how employee wellbeing is shaped in hybrid work environments by analyzing the roles of work–life balance and supervisor support within the Indonesian context. Although hybrid work is widely associated with increased flexibility, its implications for employee wellbeing remain uneven, particularly in socio-cultural settings characterized by hierarchical and relational workplace dynamics. Addressing this gap, the study integrates the Job Demands–Resources (JD-R) model and boundary theory to explain how organizational resources and boundary management processes jointly influence wellbeing outcomes. A quantitative approach was employed using survey data collected from 200 employees working under hybrid arrangements across urban and knowledge-intensive sectors in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among constructs. The results indicate that work–life balance has a strong positive effect on employee wellbeing (? = 0.46, p < 0.001), highlighting boundary regulation as a central condition for sustaining wellbeing in hybrid work contexts. Supervisor support also exerts a significant direct effect on employee wellbeing (? = 0.31, p < 0.001) and a strong effect on work–life balance (? = 0.53, p < 0.001). Furthermore, work–life balance partially mediates the relationship between supervisor support and employee wellbeing (? = 0.24, p < 0.001), indicating that supervisor support enhances wellbeing both directly and indirectly by enabling more effective boundary management. The model explains 47% of the variance in employee wellbeing, demonstrating moderate explanatory power. These findings show that employee wellbeing in hybrid work environments is not determined by flexibility alone, but by how work–life boundaries are structured and supported within organizational contexts. The study contributes to the literature by providing empirical evidence from…
creator: R Rina Novianty Ariawaty
creator: Imas Soemarayani
creator: Kosasih Kosasih
rights: Copyright (c) 2026 R Rina Novianty Ariawaty https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-23
publication date: 2026-06-23
volume: 11
number: 1
starting page: 366
ending page: 384
doi: 10.32535/ijabim.v11i1.4552

Buddhist Management Principles as a Driver of Social Entrepreneurship Success in Indonesia
type: item
description: Social entrepreneurship in Indonesia suffers a high failure rate, with roughly 60% of social startups collapsing within three years owing to weak managerial capacity and the difficulty of balancing profit with social mission. This study aims to examine the influence of Buddhist Management Principles (BMP) on the success of social entrepreneurship in Greater Jakarta. BMP is operationalized into five dimensions, namely Ethics (Sila), Wisdom (Panna), Servant Leadership (Metta-Karuna), Ecological Sustainability (Ahimsa), and Equanimity (Upekkha), while success is measured through financial sustainability, social innovation, stakeholder empowerment, and environmental preservation. Using an explanatory quantitative design, data from 150 social-enterprise actors selected by purposive sampling were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that BMP exerts a positive and significant effect on social-entrepreneurship success (b = 0.826; t = 13.836; p < 0.001; R-squared = 0.683; f-squared = 2.152). The study concludes that Buddhist spiritual values can be translated into a measurable managerial framework. It is suggested that practitioners and educators embed these value-based principles in curricula and social-enterprise support policy.
creator: Franky Okto Bernando
creator: Sari Rahaju
creator: Pringgondani Pringgondani
rights: Copyright (c) 2026 Franky Okto Bernando https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-06-25
publication date: 2026-06-25
volume: 11
number: 1
starting page: 385
ending page: 399
doi: 10.32535/ijabim.v11i1.4672

Digital Readiness, Agility, and Creativity as Drivers of Competitive Advantage in the Creative Industry
type: item
description: This study examines the role of digital readiness in enhancing the competitiveness of creative industry MSMEs by analyzing its relationship with digital agility and digital creativity. It specifically investigates how digital readiness directly and indirectly influences digital competitiveness through the mediating roles of digital agility and digital creativity. Using a quantitative approach with Structural Equation Modeling (SEM), this study analyzes data from micro, small, and medium enterprises (MSMEs) operating in the creative industry sector, particularly the fashion, culinary, and craft subsectors, in West Java, Indonesia. The findings reveal that digital readiness significantly influences digital agility, digital creativity, and digital competitiveness. Digital agility positively affects both digital creativity and digital competitiveness, while digital creativity significantly contributes to strengthening digital competitiveness. The results also indicate that digital agility and digital creativity jointly mediate the relationship between digital readiness and digital competitiveness. These findings suggest that digital readiness serves as a fundamental capability that enables MSMEs to adapt quickly to digital transformation, stimulate creativity, and improve their competitiveness in digital markets. The integration of readiness, agility, and creativity forms a strategic synergy that supports the sustainability and competitive advantage of creative industry businesses. This study contributes to the literature by developing an integrated framework linking digital readiness, digital agility, and digital creativity to digital competitiveness within the MSME creative industry context. Practically, the findings offer insights for MSME managers and policymakers to strengthen digital infrastructure, develop digital competencies, and encourage innovative practices to improve competitiveness in the digital economy. Its novelty lies in proposing a comprehensive digit…
creator: Asti Nur Aryanti
creator: Christianingrum Christianingrum
rights: Copyright (c) 2026 Asti Nur Aryanti, Christianingrum Christianingrum https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 11
number: 1
starting page: 400
ending page: 417
doi: 10.32535/ijabim.v10i3.4629

Millennial Entrepreneurship Model in Islands: The Role of Digital Entrepreneur Ecosystem and Productive Entrepreneur in Realized Business Sustainability
type: item
description: This study examines how millennial entrepreneurship models are shaped by digital entrepreneurial ecosystems, productive entrepreneurship, and sustainable business orientation among MSMEs. It also explores the role of MSMEs in addressing unemployment in Indonesia and improving competitiveness in national and international markets. Using a quantitative approach, this research collected primary and secondary data from 174 millennial-owned food industry MSMEs across seven locations in the Bangka Belitung Islands. The sample was selected through purposive sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show that the digital entrepreneurial ecosystem has a positive and significant effect on productive entrepreneurship, while productive entrepreneurship strongly and significantly influences millennial entrepreneurship models. The digital entrepreneurial ecosystem and productive entrepreneurship also positively affect sustainable business. In addition, sustainable business has a significant relationship with millennial entrepreneurship, confirming the importance of sustainability in strengthening business performance, resilience, and competitiveness. The research model demonstrates moderate explanatory and predictive power for sustainable business and millennial entrepreneurship. This study concludes that strengthening digital entrepreneurial ecosystems and increasing entrepreneurial productivity are key factors in developing sustainable millennial entrepreneurship in island regions. The integration of digital ecosystems, entrepreneurial productivity, and sustainability orientation can enhance the resilience and long-term viability of MSMEs. Theoretically, this research enriches entrepreneurship literature by developing a millennial entrepreneurship model based on digital ecosystems and sustainability in an archipelagic context. Methodologically, it strengthens the application of PLS-SEM in MSME studies, …
creator: Roky Apriansyah
creator: Reniati reniati
creator: Aimie Sulaiman
creator: Hamsani Hamsani
creator: Dian Junita
creator: Dea Shafira Rakhman
rights: Copyright (c) 2026 Roky Apriansyah, Reniati reniati, Aimie Sulaiman, Hamsani Hamsani, Dian Junita, Dea Shafira Rakhman https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-03
publication date: 2026-07-03
volume: 11
number: 1
starting page: 418
ending page: 440
doi: 10.32535/ijabim.v10i3.4631