International Journal of Applied Business and International Management (IJABIM)
Not a member yet
219 research outputs found
Sort by
The Influence of Green Accounting and Intellectual Capital on SRI-KEHATI Firms’ Sustainability (2018–2022)
Full text linkSustainability has become a central concern in modern business practices, prompting organizations to integrate environmental responsibility and the management of intellectual resources into their performance strategies. However, empirical research linking green accounting and intellectual capital to sustainability performance, particularly in emerging markets, remains limited. This study examines the influence of green accounting and intellectual capital on the sustainability performance of companies listed in the SRI-KEHATI Index during the 2018–2022 period. Using a quantitative approach and purposive sampling, 17 companies were selected as the research sample. Multiple linear regression analysis was employed to assess the effect of the independent variables on sustainability performance. The results show that both green accounting and intellectual capital have a statistically significant positive influence on sustainability performance, with green accounting exhibiting a stronger effect (? = 0.421, p 0.05) compared to intellectual capital (? = 0.337, p 0.05). These findings affirm stakeholder and legitimacy theories, showing that environmental accountability and intangible resource management are vital for long-term sustainability, and that integrating them into strategy can boost financial, environmental, and social outcome
The Effect of Sustainability Report, Green Accounting, and Leverage on Corporate Values in Energy Sector Companies
Full text linkEnergy businesses' economic operations undoubtedly have a direct influence on society, the environment, and the local community. Providing stakeholders with access to corporate information may benefit the business in a number of ways, including financially. This study aims to evaluate the impact of leverage, green accounting, and sustainability reports on corporate value. The corporate value, the study's dependent variable, uses the price-to-book value (PBV) ratio to calculate. In contrast, the independent variables that are employed, including the sustainability report, are quantified using CSRIj, green accounting using a PROPER, and leverage, which are measured using the debt-equity ratio (DER). The corporate website and Indonesia Stock Exchange (IDX) provided the data utilized in the study. Population studies consisted of energy businesses that were listed between 2020 and 2023 on the IDX. Using purposive sampling, this study sample was selected; therefore, 74 corporate data samples satisfied the criterion. The study's findings suggest that green accounting and sustainability reports have little impact on corporate worth. However, the value of the corporation is impacted by leverage. Therefore, investors pay more attention to financial aspects than non-financial aspects such as environmental and social disclosure. The combination of independent variables in this study shows that the effect on the dependent variable is still weak or limited, so further researchers need to use more varied combinations
Examining the Impact of Generative AI Content on Impulse Buying Behavior in Social Commerce
Full text linkThe growing adoption of generative artificial intelligence (AI) in social commerce, particularly for promotional videos and live-streaming scripts, has transformed consumer persuasion processes, yet its role in stimulating impulse buying remains insufficiently examined. This study investigates the effects of AI-generated content attributes (credibility, attractiveness, novelty, and trust) on impulse buying tendency, with perceived interactivity examined as a mediating variable. Survey data were collected from 266 Indonesian social commerce users and analyzed using multiple regression and mediation analysis via the SPSS PROCESS macro (Model 4) with 5,000 bootstrap samples. The results indicate that credibility (? = 0.341, p 0.001), attractiveness (? = 0.178, p = 0.003), novelty (? = 0.141, p = 0.019), and trust (? = 0.125, p = 0.025) have significant positive effects on impulse buying tendency. Mediation analysis shows that perceived interactivity partially mediates all relationships, with the strongest indirect effect observed for trust (indirect effect = 0.203). The findings extend impulse buying theory to AI-mediated contexts and suggest that social commerce practitioners should prioritize interactive and credible AI content to enhance consumer engagement and unplanned purchasing behavior
Instrumented Supply Chain and Interconnected Supply Chain on Operational Performance: The Role of Smart Technology
Full text linkTransformation in the Industry 4.0 era has pushed manufacturing companies to adopt the latest technologies in their supply chains to enhance operational efficiency and productivity. This study aims to examine the influence of instrumented supply chain and interconnected supply chain on operational performance, with smart technology as a mediating variable. Data were collected using a purposive sampling method from 100 respondents of micro, small, and medium enterprises (MSMEs) in the manufacturing sector in Yogyakarta. The analysis was conducted using Smart PLS 4.0 software. The results reveal that the instrumented supply chain significantly influences operational performance (? = 0.546, p = 0.000) and smart technology (? = 0.515, p = 0.000). In contrast, the interconnected supply chain does not significantly affect operational performance (? = 0.052, p = 0.622), but has a significant effect on smart technology (? = 0.288, p = 0.011). Smart technology also significantly improves operational performance (? = 0.304, p = 0.014) and mediates the effect of instrumented supply chain on operational performance (? = 0.156, p = 0.046). However, it does not mediate the effect of the interconnected supply chain on operational performance (p = 0.071). These findings highlight the strategic role of digital instrumentation and smart technology in enhancing supply chain-driven performanc
The Impact of Digital Marketing, Market Orientation, Entrepreneurial Competencies, and Entrepreneurship Characteristics on the Fashion MSMEs Performance in Yogyakarta
Full text linkThe creative economy sector has been a key driver of economic growth, with the fashion-textile and clothing industry being a significant component. However, businesses in this sector face numerous challenges as they strive to remain competitive within the MSME ecosystem. The objective of this study is to examine the impact of digital marketing, market orientation, entrepreneurial competence, and entrepreneurial characteristics on the performance of fashion SMEs in Yogyakarta. The research sample consists of 100 respondents, selected using maximum likelihood estimation. The methodology employed in this study is Structural Equation Modeling (SEM) with SMART PLS 3.2.9. The results indicate that digital marketing and market orientation have a significant positive effect on MSME performance, while entrepreneurial competence does not show a significant impact. Furthermore, entrepreneurial characteristics are found to enhance the performance of MSMEs. In conclusion, the findings highlight the importance of digital marketing, market orientation, and entrepreneurial characteristics in improving the performance of fashion SMEs, providing valuable implications for business strategies within this sector
Entrepreneurial Leadership and Business Performance of MSMEs: The Mediating Role of Government Support
Full text linkMicro, small, and medium enterprises (MSMEs) play a vital role in promoting economic growth, especially in rural areas with limited access to employment and livelihood opportunities. This study examined the relationship between entrepreneurial leadership and the business performance of MSMEs in Kalinga, Philippines, with government support as a mediating variable. Using an explanatory correlational design, data were collected from 336 MSME owners through a validated questionnaire. Structural Equation Modeling (SEM) was employed to analyze the relationships among the variables. Findings reveal that among entrepreneurial leadership dimensions, absorbing uncertainty (? = 0.254, p = 0.004) and creative collective self-efficacy (? = 0.220, p = 0.001) significantly and positively impact MSME business performance, while defining gravity shows a significant negative effect (? = -0.102, p = 0.015). Other entrepreneurial leadership dimensions show no significant effect. Government support positively influences performance (? = 0.063, p = 0.0058) but only partially mediates the effect of creative collective self-efficacy (? = 0.017, p = 0.019), contributing 7% mediation. These findings underscore the need for aligning government support to enhancing entrepreneurial leadership strengths to improve the business performance of MSMEs
The Role of Patient Satisfaction in Mediating Quality and Accessibility to Health Service Utilization
Full text linkConcerns regarding patient satisfaction at Kasih Ibu Denpasar Hospital indicate potential issues related to service quality and accessibility. This study aims to examine the mediating role of patient satisfaction in the relationship between service quality, service accessibility, and health service utilization. A quantitative approach was employed involving 82 outpatient respondents, with data collected through structured questionnaires. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used for data analysis. The results show that service quality has a strong and significant effect on patient satisfaction (? = 0.728; p 0.001), as does service accessibility (? = 0.233; p 0.01). Service quality does not have a significant direct effect on health service utilization (? = 0.020; p 0.05), whereas service accessibility has a significant positive effect (? = 0.454; p 0.001). Patient satisfaction also significantly influences health service utilization (? = 0.167; p 0.05). Mediation analysis indicates that patient satisfaction fully mediates the relationship between service quality and utilization and partially mediates the relationship between service accessibility and utilization. These findings highlight the importance of improving service quality, accessibility, and patient experience to enhance health service utilization
Blockchain Accounting for Transparency, Accountability, and Audit Practice: A Systematic Literature Review
Full text linkBlockchain has become a game-changing accounting technology that is changing how businesses document, validate, and report financial data. This study aims to examine the effect of blockchain on accounting, auditing, and financial reporting’s transparency and accountability by conducting a systematic literature review (SLR) of recent works (2023–2025). Drawing on 39 peer-reviewed articles from the Scopus database that as outlined in the PRISMA process, this review synthesizes key issues, research gaps, and directions of future research. Findings demonstrate that blockchain improves efficiency, security, fraud prevention, and data transparency, but adoption remains constrained by regulatory ambiguity, infrastructural limitations, and organizational resistance. Research gaps remain in developing economies, in adoption by accounting professionals, and in the integration of blockchain with accounting standards. Future research is suggested to address these challenges by combining socio-technical and institutional perspectives. The study significantly advances the understanding of scholars, practitioners, and policymakers of how to successfully and sustainably integrate blockchain technology into accounting systems
The Mediating Role of Trust in the Relationship Between Information Quality, Corporate Image, and Loyalty
Full text linkContinuous engagement in long-term healthcare programs such as the Back-Referral Program (Program Rujuk Balik or PRB) depends on sustained participant loyalty, which is shaped by service-related perceptions and psychological factors. Previous studies have highlighted the roles of information quality and corporate image in influencing participant behavior; however, inconsistencies remain regarding their direct effects on loyalty. This study examines the influence of information quality and corporate image on customer loyalty, with trust considered as a mediating variable. Using a quantitative approach, data were collected from 271 PRB participants and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that information quality does not have a direct effect on loyalty (? = 0.082; p 0.05) but contributes positively to trust (? = 0.463; p 0.001). Corporate image shows a significant direct effect on loyalty (? = 0.209; p 0.05) and also enhances trust (? = 0.488; p 0.001). Trust demonstrates a strong positive effect on loyalty (? = 0.521; p 0.001) and serves as a mediating mechanism linking information quality and corporate image to loyalty outcomes. These findings highlight the importance of trust in maintaining long-term engagement in public healthcare programs and suggest that clear communication, reliable service delivery, and a credible institutional image are central to fostering participant loyalty
The Effect of Firm Size, Profitability, Audit Quality, and Dividend Policy on Earnings Management at Indonesian Conventional Banking
Full text linkEarnings management is a major concern for stakeholders, as it can reduce the credibility of financial statements and affect investment decision-making. Even though financial reporting regulations are being tightened, earnings management remains a phenomenon because it negatively affects the quality of corporate earnings and investor trust. Therefore, ongoing effort is needed to identify factors that influence or limit these practices, specifically in Indonesian conventional banking. This study aims to empirically test the simultaneous and partial influence of the structural factor (firm size), performance factor (profitability), external governance factor (audit quality), and managerial policy factor (dividend policy) on earnings management in conventional banking companies listed on the IDX from 2020–2024. This research uses purposive sampling with 105 samples that meet the criteria. Overall, this research shows that the factor influencing earnings management in Indonesian conventional banks is only firm size, with a significance value of 0.000, which is below 0.05. The significance value for profitability is 0.466, for audit quality 0.624, and for dividend policy 0.356; these three variables have values above 0.05. The independent variables in this research show that the overall effect on earnings management is still weak and needs improvement by incorporating other variables for future researchers