Journal of Business and Management Inaba
Journal of Business and Management Inaba was established in 2022 as an e-journal publication focused on research findings of economic empowerment strategy, it is a refereed journal, double-blind peer-reviewed, scientific journal, collaborated and published by Inaba University, Bandung City, West Java, Indonesia. This journal is published in English and in two issues per year (June and December). Vision: This journal adopts a vision to disseminate and enlighten all aspects of economic empowerment strategy around the world. Mission: 1. To generate knowledge on the economic empowerment strategy based on various research findings; and 2. To do research dissemination and collaboration among parties who intends in research on economic empowerment strategy. SINTA 4 Accredited: No. 156/C/C3/KPT/2026
The Impact of Destination Image, Promotions, and Ticket Prices on Visiting Decisions Evidence From Situ Rawa Gede, Bekasi City
The tourism industry continues to grow due to increasing recreational needs and the rapid dissemination of information about tourist destinations. This study examines tourism distribution inequality in West Java and tourist visit dynamics at Situ Rawa Gede, Bekasi City. It aims to analyze the influence of destination image, promotion, and ticket prices on visiting decisions. A quantitative approach was employed using data from 117 respondents selected through non-probability and purposive sampling. Data were analyzed using SPSS 29.0. The results indicate that destination image has a positive and significant effect on visiting decisions (Sig. = 0.006; t = 2.776), while promotion also has a positive and significant effect (Sig. < 0.001; t = 4.796). In contrast, ticket price does not significantly affect visiting decisions (Sig. = 0.713; t = 0.369). Simultaneously, destination image, promotion, and ticket price significantly influence visiting decisions, explaining 45.7% of the variance. This research confirms that visiting decisions are shaped by the integration of multiple marketing elements rather than a single factor. The study implies that tourism managers should strengthen destination image and deliver effective promotional content to increase tourist visits and support sustainable tourism development.
Copyright (c) 2026 Risa Awalia Setiawati, Kristiana Widiawati https://creativecommons.org/licenses/by-nd/4.0
The Effect of Self-Efficacy and Career Motivation on Generation Z’s Work Readiness in Bekasi City
This research investigates the influence of self-efficacy and career motivation on the workforce preparedness of Generation Z individuals residing in Bekasi City. Adopting a quantitative framework with a descriptive-explanatory approach, the study employed a non-probability purposive sampling strategy, yielding a sample of 97 respondents calculated using the Lemeshow formula. Primary data were gathered through a 5-point Likert scale questionnaire and subsequently subjected to multiple linear regression analysis. The analysis demonstrates that self-efficacy has a notably positive and statistically meaningful effect on work readiness. Similarly, career motivation exhibits a positive and significant impact, with a relatively stronger contribution than self-efficacy. When assessed collectively, the two independent variables exert a substantial simultaneous influence on work readiness, reflected in an R² coefficient of 0.857—indicating that the model accounts for 85.7% of the total variance. The practical implications highlight the necessity of reinforcing intrinsic psychological attributes, namely self-efficacy, and career motivation, to boost the employability of Gen Z. Hence, academic institutions should design educational programs that prioritize soft skills development and structured career planning, ensuring that graduates are better equipped to meet labor market demands.
Copyright (c) 2026 Siti Dewi Winata https://creativecommons.org/licenses/by-nd/4.0
Developing A Human Resource Development Model For Women Entrepreneurs In Indonesian MSMEs
Women entrepreneurs in Indonesia hold a pivotal role in national economic resilience, yet they face complex structural and managerial challenges amidst post-pandemic digital transformation. While previous studies have addressed isolated aspects such as financial literacy or digital transformation, there is a significant research gap regarding a comprehensive framework that integrates human resource strategies with digital and psychological dimensions. This study aims to develop a Collaborative Human Resource Development (HRD) Ecosystem Model tailored for women-led MSMEs. Employing a qualitative integrative literature review approach, this study synthesizes findings from recent scholarly publications indexed in reputable academic databases. The literature was selected based on predefined inclusion criteria focusing on women entrepreneurship, human resource development, digital transformation, and MSME development. The results formulate a model consisting of four integrated dimensions: (1) entrepreneurial competency development, (2) digital capability enhancement—encompassing fintech and digital banking adoption, (3) collaborative social and institutional support systems to mitigate dual-role barriers, and (4) adaptive leadership and entrepreneurial resilience strengthening. The model emphasizes that successful digital transformation requires not only technical proficiency but also psychological readiness and supportive institutional ecosystems. Theoretically, this study bridges the gap between HRD and women's entrepreneurship literature in an emerging economy context. Practically, it provides a strategic roadmap for policymakers and financial institutions to design holistic empowerment programs that move beyond basic literacy toward sustainable digital ecosystem integration.
Copyright (c) 2026 Harianto simarmata, Aggi Panigoro Sarifiyono, Miftah Andita Abdurrohman https://creativecommons.org/licenses/by-nd/4.0
Factors Affecting Interest In Buying Tickets For Purwakarta's Sound Of Wibu 2.0 Event
The increasing number of Japanese culture enthusiasts from teenagers to adults who regularly attend Japanese cultural events in Purwakarta is the driving force for this study. There is still a gap between the community's need for Japanese cultural events in the area and the actual number of visitors, despite this growing enthusiasm. Furthermore, more research is required due to discrepancies in earlier studies' conclusions about the variables impacting purchase intention. Based on marketing and marketing mix theories, this study attempts to examine how price, location, and service quality affect purchase intention. Purposive sampling was used to select the 120 respondents for this quantitative study, who are Japanese culture enthusiasts in Purwakarta who have previously attended similar events. The data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression. The findings demonstrate that service quality has a substantial positive impact on purchase intention, while price and location have a considerable negative impact. The results also demonstrate that price, location, and service quality have a significant impact on purchase intention (F = 27.388; Sig < 0.001). These results emphasize the necessity to evaluate ticket pricing strategies and event venue selection in addition to improvements and evaluations of service quality in order to boost buy intention for Japanese cultural event tickets.
Copyright (c) 2026 Muhammad Rezarivaldy, Kristiana Widiawati, S.Pd., M.M., CMA. https://creativecommons.org/licenses/by-nd/4.0
Digital Banking Payment Services and Customer Satisfaction: Evidence From A Selected Liquefied Petroleum Gas Business
This research focused on determining the effects of digital banking payment services on customer satisfaction with a selected retail liquefied petroleum gas (LPG) business in Ogun State, Nigeria. The study used a survey research design, in which one hundred (100) bulk dealer customers who use digital banking payment services apart from cash in their mode of payment were chosen as the sample size, although only ninety-seven (97) were able to complete the survey. Questionnaires were used to generate data that was used. In testing the hypotheses in this study, it was found that digital banking payment services have contributed to customer satisfaction. The study recommends that small business owners and their managers should consistently take the factors tested above into consideration when deciding on the digital banking payment services as a mode of payment, as it affects customer satisfaction.
Copyright (c) 2026 Daniel Oluwaseun Oyalakun, Sekinat Arike Sanni Bamigbade, Omotayo Joseph Oyeniyi, Mathias Adedayo Opele https://creativecommons.org/licenses/by-nd/4.0
Analysis Of Transparency and Accountability In Local Government Management And Its Implications For Public Service Performance In West Sulawesi
This study explores the impact of transparency and accountability on local government management and their effects on public service performance in West Sulawesi Province, Indonesia. While transparency and accountability are widely discussed in public governance literature, there is limited empirical evidence on how local government management mediates these factors to enhance public service performance, particularly from the citizens' perspective. This research examines both the direct and indirect effects of transparency and accountability on public service performance through local government management. A quantitative approach was employed using Structural Equation Modeling with the Partial Least Squares (PLS-SEM) technique. Data were collected from 121 citizens who had interacted with local government services in West Sulawesi Province through a structured questionnaire with a five-point Likert scale. The analysis involved evaluating the measurement and structural models to assess construct validity, reliability, and proposed hypotheses. Findings indicate that transparency (β = 0.408, p < 0.001) and accountability (β = 0.321, p < 0.001) significantly enhance public service performance. Moreover, transparency (β = 0.472, p < 0.001) and accountability (β = 0.254, p = 0.001) significantly influence local government management, which in turn positively impacts public service performance (β = 0.340, p < 0.001). Local government management partially mediates the relationships between transparency, accountability, and public service performance. The structural model demonstrates substantial explanatory power with an R² value of 0.746, identifying transparency as the strongest predictor of both local government management and public service performance.
Copyright (c) 2026 Andriani Andriani, Muhammad Akbar S https://creativecommons.org/licenses/by-nd/4.0
Mapping Digital Discourses On Bottled Drinking Water Using Nlp, Network Analysis, And Zero-Shot Classification
This study aims to analyze public discourse on bottled drinking water using a multidimensional social media analytics approach. The study analyzed 531 valid public conversations collected from X/Twitter through the SocialX platform between January and April 2026. The final dataset resulted from a structured preprocessing procedure involving duplicate removal, relevance screening, and text normalization to ensure analytical quality. A multidimensional analytical framework integrating sentiment analysis, emotion analysis, text network analysis (TNA), social network analysis (SNA), trend analysis, and zero-shot classification was employed to examine public discourse from complementary perspectives. To enhance analytical reliability, automated classification outputs were supported by manual validation of a subset of the data. The findings indicate that public discourse was dominated by neutral sentiment and positive emotional expressions. While sentiment analysis showed that most conversations were informational and neutral in tone, zero-shot classification revealed a slightly positive overall perception because many neutral discussions implicitly reflected favorable evaluations of convenience, accessibility, and product usefulness. Network analysis further revealed a decentralized communication structure with multiple influential actors, whereas text network analysis identified dominant themes related to price, product quality, packaging, and sustainability. This study contributes to the consumer behavior, digital communication, and sustainability literature by demonstrating the value of integrating multiple computational social media analytics techniques to capture naturally occurring consumer discourse beyond conventional survey-based approaches. Nevertheless, the findings should be interpreted within the context of a single social media platform and a relatively short observation period.
Copyright (c) 2026 Maryam Kassem, Prof. Dr. Vanessa Gaffar, SE., Ak., MBA, Dr. Asep Miftahuddin, S.Si., M.A.B https://creativecommons.org/licenses/by-nd/4.0
The Role Of User Satisfaction In Influencing The Quality Of Information And Shopee Chatbot Services On Continuation Intention
This study aims to analyze the effect of information quality and service quality of the Shopee chatbot on users' continuance intention with user satisfaction as a mediating variable. This research employed a quantitative approach using primary data collected through questionnaires distributed to 160 Shopee users in Kudus Regency who had used the Shopee chatbot service. The sampling technique used purposive sampling, while data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with SmartPLS software. The results showed that information quality and service quality have a positive and significant effect on continuance intention. In addition, user satisfaction also has a positive and significant effect on continuance intention. Information quality and service quality were proven to significantly influence user satisfaction. Furthermore, user satisfaction was able to mediate the relationship between information quality and service quality on continuance intention. These findings indicate that accurate information, responsive service, and user satisfaction are important factors in increasing users' intention to continuously use the Shopee chatbot service. Therefore, improving chatbot performance through better information quality and service quality can strengthen user loyalty toward digital services.
Copyright (c) 2026 Ulil Albab, Agus Supriyanto https://creativecommons.org/licenses/by-nd/4.0
The Effect of Promotion and Brand Image on Consumer Buying Interest in Ayuithafreshmarket
This study aims to examine the effects of promotion and brand image on consumers’ purchase intention at AyuithaFreshMarket. Increasing competition among retail and fresh-goods stores requires AyuithaFreshMarket to implement appropriate strategies to keep consumers interested in buying. Promotion functions as a communication tool to convey product information, while brand image shapes consumers’ perceptions and trust in the store. The research used a quantitative method with a causal-associative approach. Data were collected via questionnaires distributed to 77 consumer respondents of AyuithaFreshMarket, using purposive sampling. Data analysis included validity and reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination using SPSS. The results show that promotion and brand image, both partially and simultaneously, have a positive and significant effect on consumers’ purchase intention at AyuithaFreshMarket. The brand image variable has the most dominant influence compared with promotion, indicating that consumers’ positive perceptions of the AyuithaFreshMarket brand are a key factor driving purchase decisions. It is recommended that AyuithaFreshMarket continue to increase the intensity of informative and attractive promotions and strengthen its brand image through consistent product quality and service so that consumers’ purchase intention continues to rise.
Copyright (c) 2026 Hayyu Rahmawati, Sri Ernawati, Ismunandar Ismunandar https://creativecommons.org/licenses/by-nd/4.0
Do Bank Size And Age Moderate The Effect Of Credit Risk On Financial Sustainability In Indonesian Banks?
This study examines the effects of credit risk, bank size, and bank age on financial sustainability and evaluates the moderating roles of bank size and age in Indonesian banks. The sample comprises 168 bank-year observations from 29 banks during 2017–2024. Credit risk is proxied by the gross Non-Performing Loan ratio, whereas financial sustainability is measured using the Financial Sustainability Ratio. The baseline analysis employs pooled moderated regression with bootstrapping, while panel-data analysis accounts for unobserved bank-specific heterogeneity. The bootstrap results show significant positive coefficients for credit risk and bank size and a significant negative interaction between credit risk and bank size. Bank age and the credit risk–age interaction are insignificant. Panel-model selection identifies fixed effects as the appropriate specification. Under fixed effects with bank-clustered robust standard errors, credit risk, bank size, and both interactions are insignificant, while bank age has a positive and marginally significant direct effect at the 10% level. The contrast indicates that the significant pooled relationships mainly reflect differences across banks rather than consistent within-bank changes. The findings demonstrate that conclusions about credit risk and financial sustainability are sensitive to the treatment of bank-specific heterogeneity.
Copyright (c) 2026 Fransiska Soejono, Carin Mareta, Eunike Stefani Mendrofa https://creativecommons.org/licenses/by-nd/4.0
University Students’ Impulse Buying On Tiktok Shop: The Predictive Roles Of Financial Literacy And Promotional Exposure
Social commerce increasingly places university students in shopping situations where entertainment, creator content, peer cues, promotional incentives, and immediate transaction facilities are integrated into a continuous experience. This study examines the predictive roles of financial literacy and promotional exposure in university students’ impulse buying on TikTok Shop. A quantitative cross-sectional survey was conducted among undergraduate students at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, who had purchased products through TikTok Shop. Of 126 submitted responses, 100 usable responses met the eligibility and completeness criteria and were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4. The results indicate that financial literacy was negatively associated with impulse buying and showed a significant predictive relationship (β = -0.263, t = 2.154, p = .031). In contrast, promotional exposure was positively associated with impulse buying and demonstrated a stronger positive predictive relationship (β = 0.431, t = 4.416, p < .001). Together, the two predictors explained 27.2% of the variance in impulse buying. Financial literacy showed a small-to-moderate effect size, while promotional exposure showed a moderate effect size. These findings suggest that students’ impulse buying reflects the tension between internal financial self-regulation and persuasive promotional stimuli in short-video social commerce. The study highlights the importance of ethical promotional practices and practical financial literacy education that addresses students’ actual digital consumption behavior.
Copyright (c) 2026 Queena Naurah Arum Azalia, Riyanti Agustin, Aninda Widyana, Tantri Paraswati, Muhammad Raihan Zuhruful Ulum https://creativecommons.org/licenses/by-nd/4.0
Associations Of Electronic Service Quality And Promotion With Customer Satisfaction Among Shopee Users In Bandung City
Prior Shopee studies provide inconsistent evidence on whether promotion remains associated with customer satisfaction when electronic service quality is considered simultaneously, and several have focused on narrowly defined respondent groups. This study reassesses these relationships among Shopee users in Bandung City through a quantitative cross-sectional survey. Data were collected in 2025 from 97 eligible respondents using non-probability incidental sampling and a 30-item context-adapted questionnaire administered through Google Forms. The data were analyzed using descriptive statistics, item-to-to-to-total correlations, Cronbach’s Alpha, regression diagnostics, multiple linear regression, and HC3 heteroscedasticity-robust inference. Electronic service quality and promotion were both positively associated with customer satisfaction. Under HC3 robust inference, electronic service quality was positively associated with customer satisfaction (B = 0.477, p < 0.001), as was promotion (B = 0.446, p < 0.001), while promotion produced B = 0.446, p < 0.001. The model explained 75.8 percent of the observed variation in customer satisfaction, with R² = 0.758 and adjusted R² = 0.753. Because the two unstandardized coefficients were numerically close and were not formally compared, neither predictor was interpreted as meaningfully stronger. The study contributes a contemporary robustness-oriented replication and contextual extension of an established Shopee model using 2025 data and an operational specification that incorporates trust and transaction security within electronic service quality. Given the cross-sectional, single-source design, the findings indicate associations rather than causal effects and should be interpreted with caution.
Copyright (c) 2026 Muhammad Raihan Fahrezi, Arus Reka Prasetia https://creativecommons.org/licenses/by-nd/4.0
Maintaining Banking Asset Quality Through Investor Sentiment: Evidence From KBMI 3 Banks In Indonesia
This paper investigates the transmission mechanism through which capital structure decisions shape bank credit quality, with investor sentiment serving as the mediating channel. Drawing on a balanced panel of 11 KBMI 3-classified commercial banks listed on the Indonesia Stock Exchange over the 2021–2025 post-pandemic period, the study employs the Debt-to-Equity Ratio (DER), Price-to-Book Value (PBV), and Non-Performing Loan (NPL) as proxies for the respective constructs. The empirical strategy combines Random Effect Model (REM) estimation with bootstrap-resampling mediation analysis (5,000 iterations) to yield robust inference across 55 balanced observations. Estimation results show that DER does not exert a statistically significant direct influence on PBV, yet PBV demonstrates a significant inverse relationship with NPL. More importantly, the indirect effect of DER on NPL through PBV is statistically significant under bootstrap confidence intervals that exclude zero, confirming full mediation. The evidence points to market perception—captured by PBV—as the primary conduit through which funding-structure choices ultimately affect loan portfolio quality. Theoretically, the findings reconcile Signaling Theory, Trade-Off Theory, and Market Discipline Theory within a single mediating framework, enriching the literature on bank risk transmission in emerging economies. Practically, the results underscore the strategic value of cultivating positive investor sentiment as an indirect lever for reducing credit risk and reinforcing financial stability.
Copyright (c) 2026 Widy Muchamad, Dedi Supiyadi, Arus Reka Prasetia, Wufron Wufron, Ahmad Mudzakir https://creativecommons.org/licenses/by-nd/4.0
Analysis of the Influence of HRIS and Perceived Usefulness on Employee Performance in MSME's
This research explores how Human Resources Information Systems (HRIS) and the perception of their usefulness affect employee productivity in manufacturing firms, particularly in light of digital transformation and Industry 4.0. The growing use of digital technologies in human resource management prompts companies to enhance efficiency operations, manage their workforce better, and boost employee productivity through interconnected information systems. Nonetheless, the success of HRIS implementation relies not just on the technological framework but also on how employees view the system’s usefulness. This study utilizes the Technology Acceptance Model (TAM) and Resource-Based View (RBV) as its theoretical basis to clarify the connection between HRIS, perceived usefulness, and employee productivity. The research embraced a quantitative explanatory method, involving 35 employees from manufacturing firms chosen via saturated sampling methods. Questionnaires employing a five-point Likert scale were used for data collection, which was subsequently analyzed through multiple linear regression with IBM SPSS Statistics software. The findings reveal that HRIS significantly enhances employee productivity positively by streamlining administrative processes, managing attendance, monitoring performance, and improving work accuracy. Additionally, perceived usefulness has a notable impact on employee productivity, indicating that those who find HRIS advantageous tend to utilize the system more effectively when performing their jobs. Moreover, both HRIS and perceived usefulness account for 40.7% of the variation in employee productivity. This research adds to the existing literature on HRIS and TAM, offering valuable insights for manufacturing firms in crafting effective digital human resource management strategies aimed at promoting sustainable productivity growth.
Copyright (c) 2026 Arbain https://creativecommons.org/licenses/by-nd/4.0
Profitability Moderates The Effect Of Capital Structure On Financial Distress: A Trade-Off Perspective
This study examines the moderating role of profitability in the relationship between capital structure and financial distress from the perspective of trade-off theory. The sample comprises firms consistently included in the LQ45 Index during 2021–2024, with observations structured as firm-year panel data. Capital structure is measured by the debt-to-equity ratio, profitability by return on assets, and financial distress by the Altman Z-Score. Hypotheses are tested using panel-data regression and Moderated Regression Analysis estimated through the Random Effects Model at a 5 percent significance level. The results show that the debt-to-equity ratio has a negative and significant effect on the Z-Score, indicating that higher leverage increases financial-distress risk. Return on assets does not exert a significant direct effect on the Z-Score. However, the interaction between leverage and profitability is positive and significant, demonstrating that profitability weakens the adverse effect of debt on financial condition. Firms with stronger profitability are therefore better able to absorb debt-related pressures, whereas highly leveraged firms with lower profitability remain more vulnerable to financial distress. These findings provide empirical support for the contingent trade-off between the benefits of debt financing and the potential costs of financial distress and extend evidence concerning capital structure decisions in emerging markets.
Copyright (c) 2026 Seandy Ginanjar, Wawan Ichwanudin https://creativecommons.org/licenses/by-nd/4.0
The Integration Of Financial Technology, Financial Literacy, And Self-Control In Shaping Financial Well-Being: A Behavioral Finance Approach Among Millennials
Digital financial platforms are becoming an important part of millennials’ daily financial activities, influencing how they make transactions and manage their finances. Although fintech offers convenience and accessibility, its increasing use is also associated with consumptive behavior and impulsive financial decision-making. This research focuses on understanding how technological, cognitive, and behavioral factors contribute to financial well-being among millennials. A phenomenological qualitative design was utilized to obtain deeper insights into millennials’ financial experiences in the digital era. Data was collected through in-depth interviews with millennials who actively use fintech services such as e-wallets, pay later facilities, and digital investment platforms. Selected participants who met the research criteria were involved in the study, and thematic interpretation was utilized to understand issues connected to financial behavior and financial well-being. The study indicates that fintech utilization simplifies digital financial activities, although excessive use may stimulate impulsive spending when individuals have limited financial understanding and weak behavioral regulation. Financial literacy contributes to improving the quality of financial decision-making, Individuals with stronger self-control tend to be more capable of controlling spontaneous spending behavior. Furthermore, the study demonstrates that financial well-being is formed through the interaction among technological, cognitive, and psychological factors. Millennials who are able to balance fintech utilization with financial understanding and behavioral control tend to exhibit better financial stability and financial well-being. The research offers an integrative perspective regarding financial behavior in digital financial environments. The findings also provide practical implications for improving financial literacy and promoting responsible fintech usage among millennials.
Copyright (c) 2026 Nisa Septiani, Dina Yulia Wijaya, Riani Winarni https://creativecommons.org/licenses/by-nd/4.0
Entrepreneurial Innovation And Competitive Performance Of Small And Medium Enterprises: Evidence From Emerging Economies
This study examines entrepreneurial innovation as a driving force towards competitive performance in SMEs. The objectives of the study were to determine the effect of product innovation on customer satisfaction, to ascertain the effect of process innovation on customer retention, to establish the effect of market innovation on brand awareness, and to determine the effect of technology innovation on competitive advantage. The population of the study is one hundred and seventy-eight (178) registered SMEs of livestock farms in Ibadan, Oyo State, who deal with animal production, feed formulation and processing, distribution and retail of livestock products, and sales. The study made use of a census survey, due to the very tiny population, in which one hundred and fifty-two (152) was used as the sample size. A questionnaire was used to gather primary data, which was then subjected to regression analysis using the Statistical Package for Social Sciences (SPSS). The findings showed that: market innovation has a significant impact on brand awareness (R2 = 0.880, p < 0.005); product innovation has a significant impact on customer satisfaction (R2 = 0.768, p < 0.005); process innovation has a significant impact on customer retention (R2 = 0.453, p < 0.005); and technology innovation has a significant impact on competitive advantage (R2 = 0.823, p < 0.005). The competitive performance of SMEs was shown to be significantly impacted by entrepreneurial innovativeness, and it is advised that business owners implement a management strategy that makes use of entrepreneurial innovativeness as a tool for boosting firm competitiveness.
Copyright (c) 2025 Daniel Oyalakun, Emmanuel Olusola Ojo, Samuel Olufemi Omoyele, Sekinat Arike Sanni Bamigbade, Felix Ayotomiwa Olabisi, Comfort Inioluwa Oyalakun https://creativecommons.org/licenses/by-nd/4.0
The Impact Of Disclosing Environmental Sustainability Practices On Improving Investor Decisions
This research aims to assess the level of disclosure regarding the dimensions of sustainable development (economic, social, and environmental) in companies, and to demonstrate the impact of this disclosure on investment decisions. The research stems from the fact that sustainable development has become a global imperative requiring transparency, especially in light of rapid industrial growth and its impact on these three dimensions. The research employed a descriptive-analytical approach, using data collected from a sample of companies in Babylon Governorate (N=80). The descriptive statistics revealed a general consensus among the sample regarding the importance of all study variables, with the averages for the four dimensions exceeding the hypothetical mean (3). Furthermore, opinions on investment decisions were characterized by a high degree of homogeneity. The main findings revealed a disparity in the perceived importance of the dimensions; the economic and social development dimensions recorded the highest averages, indicating that companies focus on disclosures with direct impact. In contrast, the environmental development dimension ranked lowest, indicating a relative weakness in its integration within the disclosure process that influences investment decisions. The research concluded that it is necessary to enhance environmental disclosure to ensure balance across the dimensions of sustainable development, standardize social disclosure criteria, and raise awareness among management and investors to enable them to use sustainability information more effectively in investment decision-making.
Copyright (c) 2025 Ahmed Kadhim Idan https://creativecommons.org/licenses/by-nd/4.0
The Effect Of Product Quality, Price, And Service Quality On Customer Loyalty at PT. Mitra Niaga Sentratama
The objective of this study is to ascertain how consumer loyalty is at the Mitra Wholesale Store on Kamasan Banjaran Main St. is impacted by service quality, product quality, and price. Customers of Mitra Store made up the study's population, and 80 respondents were included in the sample utilizing non-probability sampling and accidental procedures. Data was gathered via a questionnaire, and the analytic method was multiple linear regression analysis using SPSS statistical software. The t-test was employed in conjunction with the F-test for hypothesis testing. The study's findings indicate that customers who purchase goods from the Mitra Store on at least a twice-weekly basis exhibit a degree of susceptibility to the prices, product quality, and service quality of the store. At Mitra Store, however, judgements to buy products are positively and significantly impacted by the simultaneous test
Copyright (c) 2025 Alexander Patrick Sinamo, Dadan Abdul Aziz Mubarok https://creativecommons.org/licenses/by-nd/4.0
A Literature Review On Turnover Intention Analysis: The Effect Of Leadership Style, Compensation, and Work Environment
Employee turnover intention remains a persistent challenge for organizational sustainability, yet recent studies often examine leadership style, compensation, and work environment in isolation rather than in an integrated framework. This literature review seeks to address this gap by synthesizing findings from fifteen peer-reviewed articles published between 2022 and 2025. A systematic review approach was employed, with inclusion criteria focusing on empirical studies that explicitly analyzed the three variables in relation to turnover intention. The synthesis reveals consistent patterns: authoritarian leadership tends to heighten turnover intention, while transformational, participative, and supportive leadership styles mitigate it; compensation fairness and adequacy are repeatedly linked to reduced turnover intention; and positive work environments characterized by inclusivity, safety, and work–life balance foster retention, whereas stressful or unsupportive climates intensify turnover risks. Notably, several studies highlight tensions between compensation adequacy and leadership style, suggesting that supportive leadership may partially offset compensation dissatisfaction. By integrating these variables, the review contributes theoretically by clarifying how leadership, compensation, and environment interact as complementary retention mechanisms, and practically by underscoring the need for holistic HRM (Human Resource Management) strategies that combine leadership development, equitable compensation systems, and supportive workplace cultures
Copyright (c) 2026 Gurawan Dayona Ismail, Lia Agustianti Ghemy https://creativecommons.org/licenses/by-nd/4.0
Navigating Organizational Change In Streaming Platforms: A Systematic Literature Review
Despite the rapid growth and disruption introduced by streaming platforms in the media industry, little is known about how these organizations experience and manage internal change. Organizational change in this context is driven by evolving technologies, audience behaviors, and competitive dynamics. To better understand how streaming platforms navigate such change, a systematic literature review is conducted. We categorize existing research into major themes, including strategic adaptation, structural transformation, and innovation capabilities. We analyze the core characteristics of organizational change within streaming services, discuss theoretical and practical challenges, and highlight implications for both scholars and industry leaders. Finally, we propose future research directions to deepen our understanding of change management in digital platform environments.
Copyright (c) 2025 Arief Rachmansyah, Malika El Khaldi https://creativecommons.org/licenses/by-nd/4.0
Workforce Diversity And Employee Performance: Evidence From Selected Fast-Food Centres In Osun State, Nigeria
Workforce diversity has emerged as a critical element in today’s organizational landscape, particularly in service-driven industries where interactions, collaboration, and innovation are central to performance. However, managing diversity effectively remains a significant challenge, especially in developing economies such as Nigeria. This study investigates the influence of workforce diversity on employee performance in selected fast-food centres in Osun State. Adopting a quantitative research approach and a descriptive-causal comparative design, primary data were gathered through 150 structured questionnaires administered to employees, with 135 valid responses analyzed using descriptive statistics and regression analysis. Findings revealed that workforce diversity significantly predicts employee performance (R = 0.742, R² = 0.550, p < 0.05), which confirmed that diversity accounted for 55% of performance variation. Specifically, age, gender, and ethnic diversity had strong positive effects, while religious diversity showed a modest but positive influence. The findings underscore the importance of inclusive workplace practices in enhancing collaboration, efficiency, and customer satisfaction. The study recommends that fast-food organizations institutionalize diversity management policies, implement diversity awareness and sensitivity training, and adopt equitable recruitment and promotion strategies to maximize performance outcomes.
Copyright (c) 2025 Ayodeji Muyideen Awolaja, Olumayowa Kabir Otulana, Olatunde Misbaudeen Osuolale, Alirat Molade Ibrahim Ahmed, Sunday Adeniyi Olasehinde https://creativecommons.org/licenses/by-nd/4.0
Investigating The Relationship Between Fdi Inflows And Economic Recovery In Selected Conflict-Affected And Fragile States
This study examined the connection between economic recovery and foreign direct investment (FDI) inflows in a few conflict-affected and fragile states: Yemen, Somalia, South Sudan, Afghanistan, and the Democratic Republic of the Congo (DRC) between 2010 and 2022. It investigates how FDI interacts with conflict intensity and institutional quality to shape recovery trajectories, drawing on modernization theory and conflict economics. The study uses panel regression techniques alongside qualitative insights derived from interviews and observations to evaluate the effects of conflict intensity (deaths from battle), institutional quality (governance indicators), and foreign direct investment (FDI) (as a percentage of GDP) on real GDP per capita growth. It employs an ex-post facto research design and utilizes secondary data from the World Bank, UNCTAD, and ACLED. According to descriptive research, FDI inflows are moderate and erratic, averaging 1.85% of GDP, and are mostly concentrated in extractive industries with little impact on employment. Furthermore, institutional quality has a marginally significant beneficial impact on recovery, but foreign direct investment has a negative but statistically negligible effect. The consistently large positive link between conflict intensity and economic recovery shows the growth effects of aid and rebuilding flows during war episodes. Overall, the results indicate that capital investment and rebuilding dynamics are more important for recovery in fragile nations than foreign direct investment (FDI), with poor institutions limiting the transformative potential of FDI. Recommendations include enhancing governance and judiciously allocating FDI to promote productivity, inclusive growth, and technology transfer.
Copyright (c) 2025 Anthony Oyamendan, Babatunde Afolabi, Debo-Ajagunna Adebolanle, Olaoluwa Omotayo Olanipon, Egunlusi Femi Bamidele https://creativecommons.org/licenses/by-nd/4.0
Taxpayers' Self-Efficacy And E-Tax System Adoption: The Moderating Role Of Business Location In South- West Nigeria
This study explored how taxpayers' self-efficacy relates to the adoption of e-tax systems, with a focus on the moderating role of business location in Southwest Nigeria. It aimed to determine the influence of taxpayers’ self-efficacy on e-tax adoption, examine its effect on business location, evaluate how location impacts e-tax adoption, and assess whether business location moderates the link between self-efficacy and e-tax adoption. A descriptive survey research design was employed, with a quantitative, deductive, and positivist approach. The study targeted all 23,289 registered SMEs in Southwest Nigeria, as reported by SMEDAN in 2023. A sample of 393 SMEs was selected using Taro Yamane’s formula and a multistage sampling technique. Data was analyzed using descriptive and inferential statistics, including logistic regression and the Sobel test. Findings revealed that taxpayers’ self-efficacy positively, though insignificantly, affects e-tax adoption (β = 0.32, p = 0.126). However, self-efficacy significantly influences business location (β = 0.78, p = 0.004), and business location significantly impacts e-tax adoption (β = 0.55, p = 0.011). Notably, business location significantly moderates the relationship between self-efficacy and e-tax adoption (moderating effect = 3.66, p = 0.0021). The study concludes that business location plays a crucial moderating role. It recommends that tax authorities (FIRS and SIRS) conduct regular training to enhance taxpayers’ digital competence and confidence.
Copyright (c) 2025 Bojuwon, Babatunde , Bamisaye, Abiloro, Lawal https://creativecommons.org/licenses/by-nd/4.0
Tax Strategies And Compliance In South-West Nigeria
Tax compliance remains a significant challenge in developing economies, where inadequate tax strategies and weak enforcement mechanisms hinder effective revenue generation and economic development. Given the issues, this study aims to examine the impact of tax strategies on tax compliance in South-West Nigeria. Specifically, the study seeks to: assess the effect of tax planning strategies on tax compliance, evaluate the influence of compliance and risk management strategies on tax compliance, investigate the impact of tax avoidance strategies on tax compliance, and determine the moderating effect of regulatory enforcement on the relationship between tax strategies and tax compliance in South-West Nigeria. A cross-sectional survey design was adopted, targeting a population of 159,000 taxpayers and 8,818 SIRS staff with a sample size of 399 and 383 respondents. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to establish relationships among the study variables. The findings reveal that tax planning and compliance and risk management strategies positively influence tax compliance, while tax avoidance strategies negatively impact compliance. The study concludes that effective tax planning and robust compliance measures can enhance adherence to tax regulations, with regulatory enforcement playing a crucial role in strengthening compliance efforts. It recommends that tax authorities in South-West Nigeria implement stronger regulatory frameworks, improve taxpayer education, and leverage digital tools to monitor and mitigate tax avoidance practices, thereby fostering a more compliant tax environment.
Copyright (c) 2025 Journal of Business and Management Inaba https://creativecommons.org/licenses/by-nd/4.0
Work Stress And Turnover Intention: The Mediating Role Of Burnout In An Agribusiness Case Study Using The JD-R Model
This study investigates the influence of work stress on turnover intention with burnout as a mediating variable among employees at CV. Cuma Jaya Abadi (CJA), an agribusiness company in West Java. Using a quantitative explanatory design, the research integrates structured interviews, limited direct observation, and questionnaires from 59 employees. Data was analyzed using PLS-SEM with SmartPLS 4.0. Results show that work stress significantly increases burnout and turnover intention. Burnout also mediates the relationship between stress and turnover. These findings underline the importance of managing psychosocial risks in agribusiness to improve employee retention and organizational performance.
HRM Strategies for Managing Generation Z Talent: Understanding Workplace Needs and Motivations
The purpose of this study is to examine the challenges and talent management strategies in managing Generation Z in the workplace. Generation Z, as digital natives, brings significant changes that demand the adaptation of an integrated Human Resource (HR) strategy. The method used is qualitative with a literature review approach, which collects data from various scientific journals, books, and research reports. The results of the study show that companies face challenges in three main aspects: attracting, employing, and retaining Generation Z. In terms of attracting, the challenges are building a strong company image and positive reputation, as well as creating an efficient and digital recruitment process. In terms of employing, the challenges are conducting holistic skill assessments (covering both soft skills and hard skills), implementing an effective and engaging onboarding process, and managing Generation Z's expectations realistically. Meanwhile, to retain Generation Z, companies must address the high turnover rate by providing a positive work environment, clear career development opportunities, and competitive compensation and benefit packages. By implementing these strategies, companies can not only maximize the potential of Generation Z but also be better prepared to face the challenges and opportunities of an increasingly digital future of work.
Copyright (c) 2025 Indri Guslina, Rita Mardiana, Adrian Adha, Ahmad Juhari, Giharjo https://creativecommons.org/licenses/by-nd/4.0
The Attraction Of The Menu Set At Mari Merangkai Bunga Seroja Restaurant In Bandung
This study aims to determine the attractiveness of set menus at Mari Merangkai Bunga Seroja restaurant in Bandung. In this study, a quantitative descriptive method with a Likert scale was used, involving 96 respondents as samples. The questionnaire distributed to respondents focused on several aspects of set menu attractiveness, including food quality, price, theme or concept, and overall dining experience. The data obtained were analyzed using a Likert scale to describe the level of attractiveness of the set menus provided by the restaurant. The results showed that most respondents gave positive ratings to the attractiveness of the set menus at Mari Merangkai Bunga Seroja restaurant. Food quality and price were the main factors influencing the attractiveness of the set menus, with most respondents feeling satisfied with the prices offered in relation to the quality and taste of the food. Additionally, the attractive presentation and the restaurant's ambiance also contributed to a positive experience with the set menu offered. Based on these findings, Mari Merangkai Bunga Seroja restaurant is encouraged to maintain and enhance the appeal of their set menu to attract more visitors
The Influence Of Creative Economic Development On The Tourism Attraction Of Semarang City
The tourism sector plays a key role in increasing investment, foreign exchange earnings, local revenue, and employment. The sector is also responsible for creating and expanding formal and non-formal jobs and enterprises across the country. This study is intended to determine how the influence of Creative Economy Development on Tourism Attraction of Semarang City. In this study the authors used a survey method with descriptive and associative approaches in collecting data the authors also held a questionnaire by taking the population of visitors to the creative economy of Semarang City and using sample selection through the sample random sampling method with an error rate of 10%. Based on the results of the calculations obtained from the Influence Test Results, Creative Economic Development has a significant influence on the Tourism Attraction of Semarang City
Copyright (c) 2024 Journal of Business and Management Inaba https://creativecommons.org/licenses/by-nd/4.0
Implementation Of Marketing Strategies To Increase Sales At The Color Master Paint Shop
The Index of Industrial Production (IIP) in Indonesia continues to increase, showing the progress of the industry in Indonesia. Moreover, the rapid growth of infrastructure and property will require quality paints to beautify and protect the building. The high need for attractive and diverse paint colours is one of the reasons that can be considered especially if a store only sells special editions of certain types of paint according to consumer demand. The method used is a qualitative method with Literature Review (LR). The results of this study suggest that it is necessary to implement a marketing strategy in increasing sales at the Colour Master Paint Shop. In terms of segmentation, the Colour Master Paint Shop has a positive impact, especially on geographical location. There needs to be further segment focus related to the demographic location of the Colour Master Paint Shop. As for the need to innovate product marketing with the help of E-commerce so that targeting is more widespread and sales of the Color Master Paint Shop increase