International Journal of Applied Business and International Management (IJABIM)
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The Role of Good Corporate Governance and Corporate Social Responsibility in Shaping the Financial Performance of IDX-Listed Mining Companies (2019–2023)
Full text linkThe objective of this study is to empirically analyze the relationship between corporate social responsibility (CSR) and good corporate governance (GCG) practices with the financial performance of entities operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) for the years 2019 to 2023. Financial performance is quantified through metrics including return on assets (ROA), return on equity (ROE), and net profit margin (NPM). Quantitative methods were employed in this study, specifically involving 120 firm-year observations from mining companies, incorporating total assets and debt-to-equity ratio (DER) as control variables. The results indicated that CSR significantly negatively affected ROA (B=-0.687, p=0.005) and ROE (B=-0.718, p=0.012), but did not significantly influence NPM (p=0.217). GCG had no significant impact on ROA, ROE, or NPM (all p-values 0.05). Firm size (total assets) positively influenced ROA (p=0.024), ROE (p=0.023), and NPM (p=0.011), while DER negatively affected all performance measures (p0.001). The findings indicate that while CSR may reduce short-term profitability, its long-term benefits could be valuable. Firms should balance CSR initiatives with prudent leverage management, and future research should explore long-term effects across industries and economic conditions
Organizational Citizenship Behavior as Mediator: Competence and Commitment Effects on Performance
Full text linkThe performance of public service agencies, such as the Regional Disaster Management Agency (BPBD) of Badung Regency, plays a crucial role in ensuring community satisfaction. Recent declines in the public satisfaction index have raised concerns over employee competence and commitment. This study examines the influence of competence and organizational commitment on employee performance, with organizational citizenship behavior (OCB) as a mediating variable. Using a quantitative approach and a census method, data were collected from 85 BPBD employees and analyzed with Partial Least Squares (SmartPLS 4). The results show that competence (? = 0.398, t = 3.664, p 0.001) and commitment (? = 0.272, t = 2.798, p 0.001) significantly improve performance. Both competence (? = 0.506) and commitment (? = 0.399) positively influence OCB, which in turn significantly enhances performance (? = 0.269, t = 2.841, p = 0.005). Mediation testing confirms that OCB partially mediates the effects of competence (? = 0.136, p = 0.029) and commitment (? = 0.107, p = 0.015) on performance. These findings highlight the importance of fostering OCB to maximize the positive impact of competence and commitment on service qualit
The Effect of Intellectual Capital on Fair Value of Shares: Evidence from Indonesia’s Basic Materials Sector
Full text linkIntellectual capital, which includes intangible assets such as knowledge, innovation, and organizational capability, plays a critical role in influencing firm performance and valuation, particularly in knowledge-intensive industries. This study aims to examine the effect of intellectual capital on the determination of fair value of shares in companies operating in the Basic Materials sector. The study uses a quantitative approach with multiple linear regression analysis applied to a sample of 132 observations from 46 companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The fair value of shares is measured using the Price Earnings to Growth (PEG) ratio, while intellectual capital is assessed through its three key components: human capital, structural capital, and relational capital. The findings provide empirical evidence that intellectual capital has a significant and positive impact on the fair value of shares. Among the control variables, leverage shows a negative effect, while firm size does not significantly influence fair value. The study concludes that intellectual capital should be strategically managed and disclosed, as it contributes to market valuation. These results offer valuable implications for investors, regulators, and company management in developing more comprehensive valuation models in emerging markets
Do Green Practices Influence Perceived Sustainable Performance? Empirical Evidence from Hotels and Resorts in the Philippines
Full text linkSustainability has become a critical concern in the hospitality industry due to increasing environmental issues and heightened consumer awareness. Consequently, hotels and resorts are adopting green practices to enhance their sustainability. This study aims to assess the green practices of selected hotels and resorts in Panglao, Bohol, Philippines, and evaluate their impact on perceived sustainable performance. Data were collected from 114 managers and department heads using a questionnaire and analyzed with SmartPLS version 4. The findings indicate that respondents moderately engage in energy management, water management, waste management, and green purchasing. Additionally, the data demonstrate that green practices significantly and positively affect perceived economic (c = 0.70, t = 12.53, p 0.001), environmental (c = 0.84, t = 20.41, p 0.001), social (c = 0.67, t = 11.84, p 0.001), and overall sustainable performance (c = 0.75, t = 15.73, p 0.001). Implementing green practices is thus essential for achieving sustainability. Hoteliers should integrate these practices into their strategies to enhance sustainable performance. Furthermore, effective communication and comprehensive training on green practices for employees are recommended to ensure their successful implementation
The Impact of ESG on the Performance of Philippine-Listed Firms: The Role of Audit Quality and CEO Duality
Full text linkThis study investigates the relationship between ESG performance and firm outcomes in Philippine-listed companies from 2012 to 2023, considering the moderating roles of audit quality, discretionary accruals (DACC), and CEO duality. Using data from 20 publicly listed firms and the Generalized Method of Moments (GMM), the findings reveal that higher ESG scores positively impact market-based performance metrics such as the Price-to-Book (P/B) ratio and EV/EBITDA, supporting the notion that strong ESG practices are valued by the market. Audit quality, measured by audit fees, strengthens this relationship, indicating that robust external oversight enhances confidence in ESG disclosures. On the other hand, high DACC—indicating earnings manipulation—negatively affects the ESG-performance link, suggesting that market participants may devalue ESG efforts if earnings are perceived as manipulated. CEO duality also moderates the relationship, with its effects depending on the governance context. The study highlights the complex, context-dependent nature of ESG’s impact on firm performance and underscores the importance of governance practices in realizing the financial benefits of ESG initiatives
Consumer Attitude and Intention Toward AI-Based Smart Ordering and Delivery Systems in the Fast-Food Industry
Full text linkThe increasing use of artificial intelligence (AI) in fast-food ordering and delivery systems has transformed service processes, yet consumer adoption remains uneven. This study examines the factors influencing consumer attitude and behavioral intention toward AI-based smart ordering and delivery systems in the fast-food industry, using McDonald’s AI-based Smart Ordering and Delivery System in Malaysia as the empirical context. Using a quantitative approach, data were collected from 150 consumers in Malaysia and analyzed using multiple regression analysis. The results show that social influence has a significant positive effect on consumer attitude (? = 0.313, p 0.001), while ease of use, enjoyment, perceived convenience, and trust do not significantly affect attitude. For behavioral intention, perceived convenience (? = 0.218, p 0.01), social influence (? = 0.291, p 0.001), and trust (? = 0.248, p 0.01) are significant predictors, whereas consumer attitude is not (? = 0.066, p 0.05). The models explain 29.8% of the variance in consumer attitude and 44.5% of the variance in behavioral intention. These findings suggest that adoption of AI-based ordering systems in fast-food contexts is driven more by social endorsement and functional considerations than by attitudinal evaluation
The Influence of Barcode Scanning Payment System on Customer Satisfaction in Buying and Selling Transactions in Indonesia and India
Full text linkIn this era of digitalization, everything has changed, especially in the payment system. The payment system most often used in businesses involves barcode scanning, and this trend is skyrocketing. This research aims to test and analyze the effect of barcode scanning payment systems on customer satisfaction in Indonesia and India, focusing on systems such as QRIS in Indonesia and BharatQR and UPI QR in India. This study is quantitative research. Data was collected by distributing questionnaires to 50 respondents in India and 57 respondents in Indonesia, totaling 107 respondents. The independent variables are ease of use, trust, efficiency, usefulness, and safety, while customer satisfaction is the dependent variable. The data was analyzed using SPSS. The results exhibit that efficiency and security significantly impact customer satisfaction, while ease of use, trust, and usefulness do not affect customer satisfaction. These findings enrich the theory of customer satisfaction and provide valuable suggestions for financial regulators
The Innovation of Digital Payment System with QRIS in National Open API and Maqasid al-Sharia Standards
Full text linkQRIS is a digital payment system innovation standardized as a national QR code in Indonesia. This paper analyzes the National Open API and Maqasid al-Sharia standards within the QRIS digital payment system. Employing a qualitative descriptive methodology, the study determined that Bank Indonesia formulated three National Open API standards: governance guidelines, data standards with technical specifications, and technical and safety standards. Aligned with Maqasid al-Sharia, the analysis reveals a significant correlation between QRIS and its core tenets, specifically Hifz ad-Din (safeguarding religion) and Hifz al-Mal (preserving wealth). Moreover, viewing maqasid as a methodological framework, QRIS is deemed a legal and halal system conforming to maqasid. This topic can be examined from five dimensions: the payment system's alignment with Sharia law, its widespread use among traders (urf tujjar), the contractual adherence (ijab qabul) to Islamic sharia and user benefits, the reflection of service value in QRIS service fees, and mutual advantages for both parties. Regarding maslahah, QRIS falls under dzanni maslahah, necessitating its implementation to be entrusted to contemporary mujtahids for the continued benefit of users
Determination of Activity Relationship Chart (ARC) Method in Office Layout Evaluation: A Case Study at XYZ Bandung Apartment
Full text linkXYZ Apartment Bandung has 12 departments located from the lobby floor to the fourth basement floor. The apartment has an office layout that is not yet optimally arranged, such as the placement of departments that are far apart, ineffective handling of goods, and the risk of work accidents. The purpose of this study is to improve the existing layout so that the comparison results can be seen between before and after the improvement. A survey of 56 employees and managers was conducted to gather data on department relationships. The ARC (Activity Relationship Chart) method was employed to analyze these relationships and inform layout optimization. Based on the results of the analysis, there was a change in department placement that resulted in an efficiency of travel distance of 64.3% and time efficiency of 64.4%. The findings emphasize the importance of optimizing workspace layout to enhance operational efficiency and employee satisfaction. Implementing the proposed layout changes can lead to cost savings, increased productivity, and improved employee well-being within XYZ Bandung Apartment
Optimizing the Use of Social Crowdfunding in SMEs to Encourage the Implementation of Circular Economy (CE) Practices
Full text linkCircular Economy (CE) offers an alternative to the linear economy (take-make-dispose) by adopting a make-use-recycle approach. While CE practices have primarily focused on technological and manufacturing changes, large businesses can more easily implement these practices due to their resources. However, small and medium-sized enterprises (SMEs) often struggle with CE implementation due to limited resources, particularly funding. FinTech Crowdfunding, especially donation-based (social crowdfunding), presents a viable funding alternative for SMEs. This research aims to develop a theoretical model using the Willingness to Participate Theory and the AIDA model for understanding and promoting CE practices among SMEs through the use of social crowdfunding. A survey was conducted with 69 SME actors. The research findings have led to the development of a model incorporating three key determinants: funding resources, community engagement, and entrepreneurial spirit. These factors are identified as antecedents that significantly influence SME awareness and willingness to adopt CE practices. The proposed model highlights how these elements can enhance SME participation in Indonesia. This model can serve as a foundation for future research in this area