Ilomata International Journal of Management
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Determinant Factors of Customer Satisfaction from the SERVQUAL Perspective
Full text linkCustomer satisfaction serves as a vital benchmark for measuring a company’s performance, especially within service-based industries. Companies often encounter issues such as inconsistent service delivery and disparities between pricing and perceived value. This research has goal to measure how service quality and pricing impact client satisfaction, both individually and collectively. Utilizing a descriptive quantitative approach and a survey-based methodology, data was gathered through a census of 40 active clients of PT. ABI. The questionnaire, constructed on SERVQUAL dimensions, Zeithaml’s price perception model, and Oliver’s satisfaction theory, employed a Likert scale for measurement. Analytical techniques included validity and reliability assessments, classical assumption testing, multiple linear regression, and significance testing via SPSS software. The Research proven that service quality and pricing have significantly influence customer complacency, both partially and in tandem. The Measurement of R² value 0.704 means that these two variables explain 70.4% of the variance in satisfaction levels. The study concludes that enhancing service standards and aligning pricing with customer-perceived value can significantly improve loyalty, trust, and overall satisfaction
Adaptive Leadership and The Gen-Z Mindset: Driving the Adoption of Work Culture for Organizational Sustainability
Full text linkThis study examines the influences of adaptive leadership on Gen Z's mindset in adopting work culture and promoting organizational sustainability. Integrating traditional leadership with Gen Z’s mindset is increasingly critical as Balikpapan's industrial sector undergoes a generational shift. This research will explore the challenges of aligning Gen Z’s mindset with strategies that sustain organizational effectiveness in dynamic cultures. Specifically, it examines how adaptive leadership shapes Gen Z’s mindset and acceptance of workplace culture, promoting organizational sustainability. This study uniquely provides empirical evidence on the mediating role of the Gen Z mindset within the adaptive leadership and sustainability framework in a developing economy, emphasizing the intergenerational connection between leadership and organizational culture. A mixed-methods approach was employed, involving 208 Gen Z employees in Balikpapan and utilizing both quantitative data and qualitative interviews. Analyses included Cronbach's Alpha, composite reliability, and structural equation modelling using partial least squares (SEM-PLS). The findings indicate that adaptive leadership significantly influences Gen Z mindset and work culture adoption. Furthermore, the Gen Z mindset mediates the relationship between corporate culture and leadership, which is essential for sustainability, although it does not directly affect sustainability. Conclusion: Adaptive leadership empowers and involves Gen Z, promoting lasting organizational and cultural transformation. The findings offer HR specialists and business leaders insights to foster intergenerational relationships and boost organizational effectiveness
Corporate Governance and Integrated Reporting: A Systematic Review of Empirical Evidence in Business Contexts
Full text linkThis study investigates how corporate governance (CG) mechanisms influence the quality of integrated reporting (IR) by conducting a systematic review of 23 empirical articles published between 2020 and 2025, sourced from Sinta 4-accredited or Scopus Q4-indexed journals. The articles were selected using predefined inclusion criteria and analyzed thematically. The findings show that governance factors such as board independence, audit committee activity, board size, gender diversity, audit quality, and executive compensation play a significant role in enhancing IR quality. In Indonesia and other regions such as Asia, Europe, and South Africa, the influence of CG on IR is evident, although variations exist due to sectoral and methodological differences. Most studies are grounded in agency theory, with support from stakeholder and legitimacy theories. The review highlights that robust governance practices are consistently associated with high-quality integrated reporting, offering actionable insights for regulators, policymakers, and organizations aiming to strengthen CG frameworks and reporting practices
Exploring the Mandalagiri Coffee Supply Chain Using the Business Model Canvas (BMC) to Achieve Sustainability in the Coffee Industry
Full text linkThis study explores the Mandalagiri coffee supply chain using the Business Model Canvas (BMC) approach to support sustainability in the coffee industry. The research is motivated by increasing competition in both domestic and international markets, as well as the need for small and medium coffee industries to strengthen competitiveness through innovative, efficient, and sustainable business strategies. The novelty of this study lies in mapping coffee management from upstream to downstream while expanding market access through professional collaboration with local and international buyers. A mixed-methods approach was used, combining in-depth interviews, field observations, Focus Group Discussions (FGDs), and questionnaires administered to 40 respondents, including farmers, business actors, village governments, and related stakeholders. Qualitative analysis applied the Resource-Based View (RBV) framework, emphasizing VRIO (valuable, rare, inimitable, and organizational) resources, while quantitative analysis employed Structural Equation Modeling–Partial Least Squares (SEM-PLS) 4.0. The findings reveal a strong relationship between RBV and sustainability with a coefficient of 0.794, supported by a t-statistic of 16.921, indicating a significant positive effect. This demonstrates that stronger RBV characteristics enhance sustainability outcomes. Within the BMC, key partners, key resources, and value propositions play a crucial role in improving competitive advantage through strengthened human resources, product innovation, and reputation. Overall, the study confirms that coffee industry sustainability depends not only on external strategic efforts but also on effective internal resource management. The results are expected to serve as a reference for developing competitive coffee business models oriented toward economic, social, and environmental sustainability
Strategies to Enhance the Productivity of Yellow Bean Coffee Through Seed Certification and Value-Added Nursery Practices
Full text linkThis study aims to develop strategic approaches to enhance the productivity of Yellow Caturra coffee cultivated in Mount Mandalagiri, Garut Regency, Indonesia. Since 2012, Mandalagiri coffee farmers have experienced a decline in yields, primarily due to the use of seedlings that are not well-suited to the volcanic soil conditions of the region. Although the area possesses significant potential for coffee cultivation expansion through the national social forestry programme, the availability of certified Yellow Caturra seedlings remains limited. This research employed a qualitative descriptive approach to obtain an in-depth understanding of the certification process for Yellow Caturra nurseries and the potential value added from nursery activities to improve productivity. Data were analysed using the SOAR framework (Strengths, Opportunities, Aspirations, and Results) to identify strategic priorities for sustainable productivity enhancement. The findings highlight three main strategies: (1) the selection of superior Yellow Caturra parent plants and the integration of Good Agricultural Practices (GAP) within nursery operations to ensure seed certification; (2) capacity building and skill enhancement for seed breeders to strengthen the quality and scalability of seedling production; and (3) the promotion of Yellow Caturra coffee as Garut’s distinctive specialty product. These strategies underline the critical roles of certification, human resource development, and regional branding in improving productivity and ensuring the long-term sustainability of coffee cultivation in Mandalagiri
Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty
Full text linkMicro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability
Maximizing After Sales Service and Service Recovery to Increase Customer Satisfaction : Literature Review of Industrial Control System customers in Indonesia
Full text linkAfter-sales service (ASS) and service recovery (SR) are increasingly recognized as critical elements in sustaining customer satisfaction and supplier credibility. While prior studies have examined these concepts across consumer and manufacturing sectors, their specific role in Industrial Control Systems (ICS) remains underexplored, particularly within the Indonesian context. ICS represents a high-value, capital-intensive asset that requires continuous operation and long-term supplier support, making after-sales activities a strategic necessity. This study aims to analyze the extent to which ASS and SR contribute to strengthening customer satisfaction and safeguarding supplier reputation in the ICS sector. Unlike earlier research that largely repackages established concepts, this paper critically frames the unique challenges of ICS such as warranty limitations, post-warranty risks, and the vulnerability of installed bases to highlight gaps in both theory and practice. The methodology employed is a structured literature review, drawing from peer-reviewed journals indexed in Scopus, Google Scholar, and Semantic Scholar, complemented with ICS technical references and supplier documentation. From this synthesis, the paper develops a conceptual framework positioning ASS and SR as antecedents of customer satisfaction, which subsequently reinforces supplier reputation and long-term loyalty in capital-intensive industries. The study concludes that effective ASS and SR are not only operational requirements but also strategic levers that determine competitiveness. By contextualizing these concepts within ICS in Indonesia, the research contributes a more critical perspective and offers both theoretical insights and practical implications for sustaining supplier–customer relationships
Analysis of the Impact of Globalization and Digitalization on Welfare in ASEAN and BRICS Countries
Full text linkThis study investigates the multifaceted impacts of two global megatrends—globalization and digitalization—on public welfare in the ASEAN and BRICS nations from 2007 to 2024. Amid the prevailing narrative that links both phenomena to economic progress, this thesis critically analyses the influence of proxy variables for globalization (trade openness and foreign capital inflows) and digitalization (internet penetration and social media usage), alongside crucial domestic factors such as corruption and entrepreneurship, on three primary welfare indicators: per capita income, unemployment rate, and the poverty level. The principal objective of this research is to deliver nuanced empirical evidence on how the interplay of external forces and internal conditions shapes the welfare landscape in two of the world's most dynamic economic blocs. Employing a quantitative approach through panel data regression analysis, the findings reveal complex and non- uniform relationships. The analysis indicates that trade openness and internet penetration significantly contribute to a reduction in the unemployment rate. Conversely, social media usage demonstrates a negative correlation with per capita income and a positive association with rising poverty, suggesting potential counter-productive impacts and the promotion of consumptive behaviours. Furthermore, domestic governance factors, particularly corruption, are proven to have a significant influence on impeding income growth and exacerbating employment conditions. These findings affirm that the benefits of globalization and digitalization are not automatic but are heavily contingent upon the quality of domestic institutions and policies capable of optimizing opportunities and mitigating emergent risks
Analysis of Factors Affecting Net Profit Margin: A Study of Telecommunication Companies
Full text linkThis study investigates the impact of Return on Equity (ROE), Equity Ratio (ER), and Asset Turnover Ratio (ATR) on Net Profit Margin (NPM) among telecommunication companies listed on the Indonesia Stock Exchange during 2018–2022. Employing a quantitative approach with panel data regression using the Random Effects Model and secondary data from company annual reports, the findings indicate that ROE exerts a positive but relatively weak influence on NPM, while ER demonstrates a positive relationship approaching significance. Conversely, ATR shows a significant negative effect, underscoring that asset efficiency contributes less to profitability in the capital-intensive telecommunications sector. The model achieves an adjusted R² of 0.874, suggesting strong explanatory power. Overall, the results emphasize that managerial strategies should prioritize optimizing equity utilization and maintaining a robust capital structure rather than relying on asset turnover efficiency. Despite being limited to five firms and secondary data, this research enriches sector-specific financial performance analysis and provides valuable insights for managers and policymakers. Future studies are encouraged to extend the model by incorporating factors such as technological innovation, market competition, and regulatory dynamics to capture a more comprehensive understanding of profitability determinants in the industry
Effectiveness of Village Financial Management: The Roles of Financial Literacy, Internal Supervision & Leadership Style
Full text linkVillage financial management is a crucial factor for realizing accountable and effective local development. This study examines the effects of financial literacy, internal supervision, and leadership style on the effectiveness of village financial management in the Anambas Islands Regency. Data were collected from a survey of 279 village officials (village heads, members of the Village Consultative Body [BPD], and village administrative staff) across 52 villages. The 28-item instrument was tested for validity and reliability and exhibited high internal consistency (Cronbach’s α). Because normality tests indicated non-normal distributions for the main variables, inferential analysis employed the nonparametric Mann–Whitney U test to evaluate six hypotheses concerning direct effects and inter-variable relationships. Empirical results indicate that financial literacy, internal supervision, and leadership style each have no significant effect on the effectiveness of village financial management; likewise, no significant relationships were found between literacy and supervision, supervision and leadership style, or literacy and leadership style. These findings likely reflect a knowledge–action gap and conceptual mismatches between indicators that measure declarative knowledge and outcomes that are administrative-instrumental; furthermore, supervision as measured emphasizes procedural formality and leadership constrained by collective regulation, which may weaken causal links. Policy implications stress the need for applied training interventions, enhancement of supervisors’ technical capacity, and institutional reforms to better integrate technical inputs into decision-making. Future research is recommended using mixed-methods designs, measurement of relevant subdimensions, and multilevel or intervention studies to test mechanisms for translating knowledge into practice