Asian Journal of Applied Business and Management
type: channel
description: The Asian Journal of Applied Business and Management (AJABM) is an open-access journal that is double-blind peer-reviewed and published by Formosa Publisher.The objective of AJABM is to offer an international platform for the publication of research and scholarship on business-related themes and topics. The journal comprises articles that span the entire spectrum of business and management disciplines, with contributions from its global network. Articles are published by AJABM on a quarterly basis in February, May, August, and November. Formosa Publisher collaborates with: Asian Journal of Applied Business and Management (AJABM) has been widely indexed and listed by: 1. Google Scholar, 2. Copernicus International (ICV 2023: 74.30) , 3. Directory of Research Journals Indexing, 4. CrossRef (DOI), 5. GARUDA, 6. Research Bible, 7. BASE (Bielefeld academic search engine), 8. WorldCat, 9. ROOT Indexing, 10. Scilit, 11.Russell Sage College, 12. IUPUI Library 13. Eurasian Scientific Journal Index 14. CiteFactor 15. Global Index for Continuing Resources 16. Sherpa/Romeo 17. Dimensions
publisher: PT FORMOSA CENDEKIA GLOBAL
language: en-US
publication name: Asian Journal of Applied Business and Management
issn: 2964-7932
items: The Effect of Job Demands on Turnover Intention with Psychological Distress as a Mediating Variable
items: The Effect of Abusive Supervision on Turnover Intention with Psychological Distress as a Mediating Variable
items: The Influence of Green Marketing, Green Brand Trust, and Environmental Awareness on the Intention to Purchase Electric Vehicles in Indonesia
items: Understanding the Interplay between Implementation Practices and Staff Competence in Driving Budget Absorption and Performance Outcomes within Higher Education Institutions
items: Digital Transformation and Organizational Agility: The Mediating Role of Knowledge Management in Enhancing Firm Performance
items: https://journalajabm.my.id/index.php/ajabm/article/view/7
items: The Influence of Digital Financial Literacy on Spending Behavior, Saving Behavior, and the Future Foresight of the People in Padang
items: Exploring the Relationship between Financial Literacy and Self-Sustainability among College Students
items: The Role of Technology Adaptation in Social Media Marketing: A Study on the Perceptions of BSBA Students at San Isidro College
items: Strategy for Defect Reduction and Operational Efficiency in the Production Process of Metal Products for Transformers at PT. Gemilang Jaya Prima Perkasa
items: Green Credit, Bank Health, and Efficiency on Firm Value of LQ45 Banks
items: The Effect of Financial Digitalization and Institutional Ownership on Company Value with Green Finance as a Mediating
items: The Role of Budget Goal Commitment and Procedural Justice in Mediating the Influence of Budget Participation on Budget Implementation Performance
items: The Influence of User-Generated Content (UGC) and Online Shopping Experience (OSE) on Repurchase Intention Mediated by Customer Satisfaction for Wardah Brand Lipstick Products in Bandung City
items: Moderating Role of Good Corporate Governance in the Effects of Green Finance, Leverage, and Profitability on Firm Value
items: Reinforcing Ecotourism Sustainability through Service Quality, Experiential Marketing, and Digital Engagement: Evidence from Nyaru Menteng Urban Forest, Indonesia
items: Governance Dynamics of Natural Resources in Promoting Sustainable Economic Development in Indonesia
items: The Influence of Customer Experience, Service Quality, and Green Product on Repurchase Intention of Pertamax Green 95 with Customer Satisfaction as a Mediating Variable
items: Implementation of the Complete Systematic Land Registration Program in Pugeran Village, Gondang District, Mojokerto Regency
items: Mapping the Potential of Tourism Villages in Improving the Economy of Communities in Maluk Subdistrict, West Sumbawa Regency
items: The Influence of ESG Disclosure, Green Investment, and Firm Size on Firm Value through Financial Performance as an Intervening Variable in Lq45 Manufacturing Companies (2019–2024)
items: The Effect of Prevention Costs, Appraisal Costs, and Internal Failure Costs on the Operational Productivity of Manufacturing Companies at PT. Rumah Jelantah Surabaya
items: The Influence of Sustainability Reporting Quality on the Value of Mining Companies Listed on the Indonesia Stock Exchange
items: Factors that Influence Management Company Risk
items: Exploring Millennials’ Investment Behavior Shifts in Response to Digital Financial Platforms
items: Sustainability Reporting Score Explained by Corporate Governance and Firm Level (LQ45 Companies)

The Effect of Job Demands on Turnover Intention with Psychological Distress as a Mediating Variable
type: item
description: This study aims to determine the effect of job demands on turnover intention with psychological distress as a mediating variable among Alfamart employees in Bandar Lampung City. This research employs a quantitative approach using a survey method. The data were collected through the distribution of questionnaires to 130 Alfamart employees, selected using a purposive sampling technique. Data analysis was conducted using the bootstrapping method with the assistance of Macro Process version 4.2 in SPSS. The results indicate that job demands have a positive and significant effect on turnover intention. Furthermore, the mediation analysis shows that psychological distress plays a significant mediating role in the relationship between job demands and turnover intention. These findings suggest that increased job demands not only directly increase employees’ intention to leave their jobs but also indirectly influence turnover intention through heightened psychological distress. This study is expected to contribute theoretically to the development of human resource management literature and practically to provide managerial insights for organizations in managing job demands and maintaining employees’ psychological well-being in order to reduce turnover intention.
creator: Zetira Marshanda Putri
creator: Lis Andriani HR
rights: Copyright (c) 2026 Zetira Marshanda Putri, Lis Andriani HR https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 1
ending page: 16
doi: 10.55927/ajabm.v5i1.2

The Effect of Abusive Supervision on Turnover Intention with Psychological Distress as a Mediating Variable
type: item
description: This study aims to analyze the effect of abusive supervision on turnover intention, with psychological distress as a mediating variable among Generation Z employees in Lampung Province, using a quantitative approach and a causal research design. Data were collected through questionnaires distributed to 140 respondents selected using purposive sampling, based on specific criteria, namely Generation Z employees who had been working for at least six months and were domiciled in Lampung Province. Data analysis was conducted using the bootstrapping method with Hayes’ PROCESS Macro version 4.2 as an extension in SPSS to examine both direct and indirect effects among the variables. The results indicate that abusive supervision has a positive and significant effect on turnover intention, suggesting that higher levels of abusive supervision are associated with higher levels of turnover intention. The mediation analysis further reveals that psychological distress significantly mediates the relationship between abusive supervision and turnover intention. This finding indicates that abusive supervision not only increases turnover intention directly but also indirectly through increased psychological distress experienced by employees. This study is expected to contribute theoretically to the development of human resource management literature, particularly regarding the role of abusive supervision in influencing turnover intention through psychological distress as a mediating variable.
creator: Widya Salsabila Inuni
creator: Zainnur M Rusdi
rights: Copyright (c) 2026 Widya Salsabila Inuni, Zainnur M Rusdi https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 17
ending page: 32
doi: 10.55927/ajabm.v5i1.3

The Influence of Green Marketing, Green Brand Trust, and Environmental Awareness on the Intention to Purchase Electric Vehicles in Indonesia
type: item
description: This study aims to analyze the influence of Green Marketing, Green Brand Trust, and Environmental Awareness on the Intention to Purchase Electric Vehicles in Indonesia. The sample in this study was 100 respondents who met the criteria as potential consumers of electric vehicles, using a non-purposive sampling method through a questionnaire.The results of the Classical Assumption Test stated that the data in this study were normally distributed and produced a regression model that was free from symptoms of multicollinearity and heteroscedasticity. The results of this study prove that: (1) Green Marketing does not have a significant effect on the Intention to Purchase Electric Vehicles in Indonesia. (2) Green Brand Trust has a positive and significant effect on the Intention to Purchase Electric Vehicles in Indonesia. (3) Environmental Awareness does not have a significant effect on the Intention to Purchase Electric Vehicles in Indonesia.
creator: Moh Naldy
creator: Audita Nuvriasari
rights: Copyright (c) 2026 Moh Naldy, Audita Nuvriasari https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 33
ending page: 46
doi: 10.55927/ajabm.v5i1.4

Understanding the Interplay between Implementation Practices and Staff Competence in Driving Budget Absorption and Performance Outcomes within Higher Education Institutions
type: item
description: This study aims to analyze the relationship between budget implementation practices and human resource competencies in driving budget absorption and performance achievement in higher education institutions. Low budget absorption and the imbalance between financial realization and performance remain structural problems that impact the effectiveness of public financial management in the higher education sector. This study uses a quantitative approach with a survey method of budget management officials and financial administration staff at state universities. Data were analyzed using structural equation modeling to examine the direct and indirect effects of implementation practices and staff competencies on budget absorption and organizational performance. The results show that effective budget implementation practices have a significant effect on increasing budget absorption and institutional performance. Furthermore, staff competency has been shown to strengthen the relationship between implementation practices and performance achievement, both directly and as a mediating variable. These findings confirm that the synergy between an adaptive implementation system and adequate human resource capacity is a key factor in improving budget management effectiveness and the performance of higher education institutions.
creator: Lussi R Loppies
rights: Copyright (c) 2026 Lussi R Loppies https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 47
ending page: 60
doi: 10.55927/ajabm.v5i1.5

Digital Transformation and Organizational Agility: The Mediating Role of Knowledge Management in Enhancing Firm Performance
type: item
description: Digital transformation is a key driver of competitive advantage in the era of technological disruption, requiring not only technological adoption but also effective knowledge management and organizational adaptability. This study analyzes the impact of digital transformation on company performance by examining the mediating roles of knowledge management and organizational agility. Using a quantitative explanatory design, data were collected through a survey of 80 managers and staff from service and manufacturing companies in East Java that have implemented digital transformation initiatives. Multiple regression analysis was applied to assess direct and indirect relationships. The results indicate that digital transformation has a significant positive effect on organizational agility and company performance, with knowledge management partially mediating this relationship. These findings highlight the importance of integrating digital technology, knowledge management, and organizational agility to enhance performance and competitiveness, contributing to knowledge-based and dynamic capability theories and offering practical guidance for sustainable digital transformation strategies in Indonesian companies.
creator: Aprilya Fitriani
creator: Irwandi Irwandi
creator: Ika Novitaria Marani
rights: Copyright (c) 2026 Aprilya Fitriani, Irwandi Irwandi, Ika Novitaria Marani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 61
ending page: 74
doi: 10.55927/ajabm.v5i1.6

https://journalajabm.my.id/index.php/ajabm/article/view/7
type: item
title: The Influence of Green Employee Engagement and Green Organization Climate on Green Employee Sustainability Mediated by Green Work Motivation Among Employees in the Customer Service Division of BCA Digital
description: The research method employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) 4.0 as the analytical technique to test the proposed hypotheses. A total of 130 permanent employees participated as respondents in this quantitative study. This research aims to analyze the effects of green employee engagement and green organizational climate on green employee sustainability, with green work motivation acting as a mediating variable among employees in the customer service division of BCA Digital. The results indicate that green employee engagement has a positive and significant effect on green employee sustainability, and that green work motivation also has a positive and significant effect on green employee sustainability. This study is expected to contribute to the development of strategies for enhancing green engagement and fostering an organizational culture that supports sustainability.
creator: Hernita Suci Pratiwi
creator: Suprapto Suprapto
rights: Copyright (c) 2026 Hernita Suci Pratiwi, Suprapto Suprapto https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 75
ending page: 94
doi: 10.55927/ajabm.v5i1.7

The Influence of Digital Financial Literacy on Spending Behavior, Saving Behavior, and the Future Foresight of the People in Padang
type: item
description: The purpose of this study is to analyze the influence of digital financial literacy on future saving behavior with current spending behavior as a mediating variable, the influence of current spending behavior on future saving behavior with current saving behavior as a mediating variable, the influence of digital financial literacy on current saving behavior with current spending behavior as a mediating variable, the influence of current spending behavior on future saving behavior with future spending behavior as a mediating variable, the influence of current saving behavior on future saving behavior with future spending behavior as a mediating variable, the influence of current saving behavior on future saving behavior with future spending behavior as a mediating variable, the influence of digital financial literacy on future saving behavior with current saving behavior as a mediating variable, the influence of digital financial literacy on future spending behavior with current spending behavior as a mediating variable and the influence of digital financial literacy on future spending behavior with current saving behavior as a mediating variable, the influence of current spending behavior on future spending behavior with current saving behavior as a mediating variable in the community in Padang City. The sampling technique used in this study is non-probability sampling with purposive sampling technique. The sample taken was 400 samples.
creator: Rahmatul Hayati
creator: Dina Patrisia
rights: Copyright (c) 2026 Rahmatul Hayati, Dina Patrisia https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 95
ending page: 114
doi: 10.55927/ajabm.v5i1.8

Exploring the Relationship between Financial Literacy and Self-Sustainability among College Students
type: item
description: Understanding how students manage their financial resources reveals the crucial role of financial literacy in sustaining themselves throughout their college journey. Beyond managing money, it reflects their capacity to build independence, stability, and readiness for future responsibilities. The research gathered data from college students through a structured questionnaire and revealed patterns in how financial literacy is linked with the students’ ability to sustain themselves. The findings show that college students with stronger financial knowledge also demonstrate greater independence and stability in managing their academic, personal, and financial responsibilities. Financial literacy emerges as a key factor that supports students’ ability to sustain themselves throughout their college experience.
creator: Lealyn B Segayo
creator: Marielle N Mapait
creator: Coline Kee S Soriano
creator: Nicole Keth S Soriano
creator: Kent Lawrence T Galido
creator: Archelle S Tulang
creator: Nimfa A Acodili
creator: Evan P Taja-on
rights: Copyright (c) 2026 Lealyn B Segayo, Marielle N Mapait, Coline Kee S Soriano, Nicole Keth S Soriano, Kent Lawrence T Galido, Archelle S Tulang, Nimfa A Acodili, Evan P Taja-on https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 115
ending page: 126
doi: 10.55927/ajabm.v5i1.9

The Role of Technology Adaptation in Social Media Marketing: A Study on the Perceptions of BSBA Students at San Isidro College
type: item
description: In today’s digital landscape, the ability to adapt to technology plays a vital role in shaping how future business professionals engage with social media as a marketing tool. Understanding this adaptation sheds light on how prepared students are to transform their knowledge into practical strategies for real-world business environments. The research employed a survey-based approach, supported by a descriptive design, ensuring that student responses were systematically collected and provided a reliable depiction of how students perceive and adapt to technology in the context of social media marketing. The findings reveal that students who are well aware of technology adaptation also demonstrate a strong readiness to apply social media marketing in real business contexts. This connection shows that understanding digital tools plays an important role in building confidence and practical competence in marketing activities.
creator: Kean Leamar A Sul-aron
creator: Marife M Bayo
creator: Devine Angel R Coloma
creator: Charles T Mariquit
creator: Chadnie D Ampalaya
creator: Evan P Taja-on
rights: Copyright (c) 2026 Kean Leamar A Sul-aron, Marife M Bayo, Devine Angel R Coloma, Charles T Mariquit, Chadnie D Ampalaya, Evan P Taja-on https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 127
ending page: 138
doi: 10.55927/ajabm.v5i1.10

Strategy for Defect Reduction and Operational Efficiency in the Production Process of Metal Products for Transformers at PT. Gemilang Jaya Prima Perkasa
type: item
description: This study aims to minimize defects and increase production time efficiency in the manufacture of transformer tanks to support the sustainability and competitiveness of the metal industry. Problems faced include process waste, late delivery, and production results that do not reach the target, which impacts quality and customer satisfaction. The method used is descriptive qualitative through field observations with analysis of Current State Value Stream Mapping, Fishbone Diagram, Value Stream Analysis Tools, and Future State Value Stream Mapping. The study focused on the welding, assembly, NDT test, finishing, and quality control processes for the 2023–2024 period which have high levels of waste and product defects, to formulate proposals for improving the production process.
creator: Faiz Dzaky Himamul Murtafa
creator: Dewi Nusraningrum
rights: Copyright (c) 2026 Faiz Dzaky Himamul Murtafa, Dewi Nusraningrum https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 139
ending page: 156
doi: 10.55927/ajabm.v5i1.11

Green Credit, Bank Health, and Efficiency on Firm Value of LQ45 Banks
type: item
description: This study analyzes the effect of green financing, capital adequacy, credit risk, and efficiency on firm value, with profitability as a mediating variable. The sample consists of six conventional banks listed in the LQ45 index for the 2019–2023 period, selected using purposive sampling. Panel data from financial statements were used as secondary data. The results show that green financing and capital adequacy have no significant effect on profitability or firm value. In contrast, credit risk and efficiency negatively affect both profitability and firm value, while profitability has a positive effect on firm value. The mediation test indicates that profitability only mediates the effect of efficiency on firm value. These findings highlight that internal efficiency plays a stronger role in creating firm value compared to green financing or capital adequacy during the observation period.
creator: Tri Kartini Putri
rights: Copyright (c) 2026 Tri Kartini Putri https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-27
publication date: 2026-02-27
volume: 5
number: 1
starting page: 157
ending page: 166
doi: 10.55927/ajabm.v5i1.12

The Effect of Financial Digitalization and Institutional Ownership on Company Value with Green Finance as a Mediating
type: item
description: This study aims to analyze the effect of financial digitalization and institutional ownership on firm value, with green finance as a mediating variable, in fintech startups in Indonesia. The research population includes all fintech startup companies listed on the Indonesia Stock Exchange during the period from 2021 to 2024. Based on purposive sampling criteria, the number of firms that met the requirements and were used as the research sample was ten fintech companies. Data collection was conducted using secondary data obtained from annual financial statements, sustainability reports, and official publications of the Indonesia Stock Exchange. This study employs a quantitative approach using descriptive statistical analysis, panel data regression, and the Sobel test to examine the mediating role of green finance. The results indicate that financial digitalization has no effect on firm value, while institutional ownership has a positive effect on firm value. Financial digitalization affects green finance, whereas institutional ownership has no effect on green finance. Green finance also has no effect on firm value and cannot mediate the relationships among variables. The implications highlight the importance of strengthening ownership structure and corporate governance rather than emphasizing symbolic sustainability practices. These findings contribute academically and inform strategic decisions for stakeholders.
creator: Ichtiara Khaira
creator: Sri Marti Pramudena
rights: Copyright (c) 2026 Ichtiara Khaira, Sri Marti Pramudena https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 167
ending page: 186
doi: 10.55927/ajabm.v5i1.13

The Role of Budget Goal Commitment and Procedural Justice in Mediating the Influence of Budget Participation on Budget Implementation Performance
type: item
description: This study aims to analyse the influence of budget participation on budget implementation performance with commitment to budget objectives and the perception of procedural justice as a mediation variable. The population in this study is all employees at the Politeknik Pariwisata Bali, of 290 people. The sample withdrawal in this study used the method of non-probability sampling using purposive sampling techniques. The criteria for respondents used in this study were leaders, structural officials, activity implementers and financial managers at the Politeknik Pariwisata Bali with a total of 120 people. The data analysis method uses a Structural Equation Model based on Partial Least Squares. The results of the study show that: (1) budget participation has a positive and significant effect on the performance of budget implementation; (2) budget participation has a positive and significant effect on the commitment of budget objectives; (3) budget participation has a positive and significant effect on the perception of procedural justice; (4) commitment to budget objectives has a positive and significant effect on the performance of budget implementation; (5) the perception of procedural justice has a positive and significant effect on the performance of budget implementation; (6) commitment to budget objectives is able to mediate the influence of budget participation on budget implementation performance; and (7) the perception of procedural justice is able to mediate the influence of budget participation on the performance of budget implementation.
creator: Christina Susanti
creator: I Gusti Ayu Purnamawati
creator: I Gede Putu Diatmika
rights: Copyright (c) 2026 Christina Susanti, I Gusti Ayu Purnamawati, I Gede Putu Diatmika https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-27
publication date: 2026-02-27
volume: 5
number: 1
starting page: 187
ending page: 206
doi: 10.55927/ajabm.v5i1.14

The Influence of User-Generated Content (UGC) and Online Shopping Experience (OSE) on Repurchase Intention Mediated by Customer Satisfaction for Wardah Brand Lipstick Products in Bandung City
type: item
description: This study examines the effect of User-Generated Content (UGC) and Online Shopping Experience (OSE) on Repurchase Intention using Customer Satisfaction as a mediating factor. The study focuses on Bandung City residents who purchase lipstick from Wardah. A quantitative explanatory approach was applied using data from 120 respondents collected through online questionnaires. Multiple regression analysis and Sobel tests were used to analyze relationships between variables, both direct and indirect. The findings demonstrate that customer satisfaction is positively and significantly impacted by UGC and OSE. Furthermore, UGC, OSE, and Repurchase Intention is greatly influenced by Customer Satisfaction. Both the relationship between OSE and repurchase intention and the relationship between UGC and repurchase intention have been shown to be somewhat mediated by customer satisfaction. The findings highlight the importance of enhancing online shopping experiences and encouraging authentic user-generated content to boost consumer happiness and inclination to repurchase in the cosmetics industry.
creator: Silvia Muspita
creator: Hariyadi Triwahyu Putra
rights: Copyright (c) 2026 Silvia Muspita, Hariyadi Triwahyu Putra https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-27
publication date: 2026-02-27
volume: 5
number: 1
starting page: 207
ending page: 226
doi: 10.55927/ajabm.v5i1.15

Moderating Role of Good Corporate Governance in the Effects of Green Finance, Leverage, and Profitability on Firm Value
type: item
description: This study analyzes the influence of green finance, leverage, and profitability on firm value, with Good Corporate Governance (GCG) as a moderating variable, in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a quantitative explanatory approach, the study employs secondary data from annual and sustainability reports, with purposive sampling resulting in 11 firms and 72 firm-year observations. Panel data regression using Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA) was applied, measuring firm value by Price-to-Book Value (PBV), green finance by Green Finance Disclosure Index (GFDI), leverage by Debt-to-Asset Ratio (DAR), profitability by Net Profit Margin (NPM), and GCG by institutional ownership. The results indicate that green finance positively and significantly affects firm value, while leverage has a negative and significant effect. Profitability shows no significant influence. Moreover, GCG moderates the relationships between green finance and firm value and between leverage and firm value by reducing their effects, but it does not moderate profitability. These findings highlight the importance of governance in improving firm value.
creator: Ainal Mardhiah
creator: Asep Risman
rights: Copyright (c) 2026 Ainal Mardhiah, Asep Risman https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-26
publication date: 2026-02-26
volume: 5
number: 1
starting page: 227
ending page: 246
doi: 10.55927/ajabm.v5i1.16

Reinforcing Ecotourism Sustainability through Service Quality, Experiential Marketing, and Digital Engagement: Evidence from Nyaru Menteng Urban Forest, Indonesia
type: item
description: This study examines the effects of service quality and experiential marketing on revisit intention at Nyaru Menteng Urban Forest, Indonesia, with customer satisfaction as a mediating variable and social media engagement and user-generated content as moderating variables. Using a quantitative explanatory approach, data were collected from visitors through a structured questionnaire and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that service quality and experiential marketing significantly influence customer satisfaction, which in turn positively affects revisit intention. Furthermore, social media engagement and user-generated content strengthen the relationships among satisfaction, service perceptions, and revisit intention. These results highlight the importance of integrating service excellence, experiential value, and digital engagement to support sustainable ecotourism development, particularly within urban conservation destinations.
creator: Sugandhie Sugandhie
creator: Yokie Radnan Kristiyono
rights: Copyright (c) 2026 Sugandhie Sugandhie, Yokie Radnan Kristiyono https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 247
ending page: 264
doi: 10.55927/ajabm.v5i1.17

Governance Dynamics of Natural Resources in Promoting Sustainable Economic Development in Indonesia
type: item
description: This study analyzes the dynamics of natural resource governance in encouraging sustainable economic development in Indonesia with a case study in East Kalimantan Province as a mining-based area. Using a qualitative approach through in-depth interviews and analysis of policy documents, this study identifies the main challenges in the form of overlapping central-regional authority, regulatory fragmentation, and dominance of short-term economic orientation. The findings show that although the principles of sustainable development have been adopted normatively, their implementation has not been optimal due to weak multilevel coordination and integration of economic-environmental policies. This study emphasizes the importance of regulatory harmonization, institutional capacity strengthening, and increased transparency to ensure that natural resource management contributes to sustainable economic development in Indonesia.
creator: Markus Patiung
rights: Copyright (c) 2026 Markus Patiung https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 265
ending page: 278
doi: 10.55927/ajabm.v5i1.18

The Influence of Customer Experience, Service Quality, and Green Product on Repurchase Intention of Pertamax Green 95 with Customer Satisfaction as a Mediating Variable
type: item
description: This research investigates the impact of customer experience, service quality and green product perception toward repurchase intention of Pertamax Green 95 which is mediated by the satisfaction. The quantitative study was done with 200 respondents in Greater Jakarta (Jabodetabek) and it was analyzed via SmartPLS 4.1.1.6. The findings demonstrate that customer experience, service quality, and green product perception have significant positive effects on customer satisfaction. Repurchase intention is still heavily influenced by customer satisfaction. Moreover, the three determinants also exert both direct and indirect influences on repurchase intent through customer satisfaction, suggesting partial mediation. The empirical evidence provides support for the influence of customer satisfaction in enhancing the relationship between consumer perceptions and repurchase intention towards Pertamax Green 95.
creator: Yusri Utama
creator: Tafiprios Tafiprios
rights: Copyright (c) 2026 Yusri Utama, Tafiprios Tafiprios https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 279
ending page: 294
doi: 10.55927/ajabm.v5i1.1

Implementation of the Complete Systematic Land Registration Program in Pugeran Village, Gondang District, Mojokerto Regency
type: item
description: This study aims to analyze the implementation of the Complete Systematic Land Registration (PTSL) policy in Pugeran Village, Gondang District, Mojokerto Regency, and identify technical and administrative obstacles that emerged during the program's implementation in the 2025 fiscal year. This study uses a qualitative descriptive method. Data collection was conducted through in-depth interviews with the BPN Legal and Physical Task Force, the Village Adjudication Committee, and applicants, participant observation at the measurement location, and documentation of legal files. Data analysis uses the Miles and Huberman interactive model, namely data reduction, presentation, and verification. The findings indicate that the implementation of PTSL in Pugeran Village applies a synthetic approach (top-down and bottom-up). Structurally, the regulation of the Minister of ATR/BPN Regulation No. 6 of 2018 has been implemented in harmony from the central government to the villages. The level of community participation is high, as evidenced by the achievement of the quota target of 248 land plots, which includes community land and Village Treasury Land (TKD). However, significant obstacles were encountered, including land boundary disputes between residents and bureaucratic hurdles, including delays in certificate issuance (May-November 2025) due to BPN employee rotations and outdated base maps. The PTSL program in Pugeran Village successfully improved land administration and resolved latent disputes through mediation.
creator: Andre Eka Prastyo
creator: Agus Sukristyanto
creator: Rachmawati Novaria
rights: Copyright (c) 2026 Andre Eka Prastyo, Agus Sukristyanto, Rachmawati Novaria https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 295
ending page: 310
doi: 10.55927/ajabm.v5i1.26

Mapping the Potential of Tourism Villages in Improving the Economy of Communities in Maluk Subdistrict, West Sumbawa Regency
type: item
description: This research is motivated by the suboptimal utilization of tourism potential in Maluk District, West Sumbawa Regency, which boasts natural and cultural riches but is still heavily dependent on the mining sector. The purpose of this study is to map the potential of tourism villages using the 4A/5A concept (Attraction, Accessibility, Amenities, Ancillary, Activities) and analyze their contribution to improving the local economy. Using descriptive qualitative methods, data collection was conducted through in-depth interviews, field observations, and documentation in five villages: Maluk, Benete, Bukit Damai, Mantun, and Pasir Putih. The results show that Pasir Putih and Mantun villages have the highest level of readiness with strong marine tourism attractions, while Benete Village has unique industrial educational tourism potential. Conversely, Maluk and Bukit Damai Villages still require basic interventions in the aspects of amenities and institutions. Implicatively, this mapping serves as a strategic foundation for post-mining economic diversification policies through the creation of new jobs, the growth of MSMEs, and the strengthening of Community Based Tourism (CBT).
creator: Hendra Atmam
creator: Rachmawati Novaria
creator: Achluddin Ibnu Rochim
rights: Copyright (c) 2026 Hendra Atmam, Rachmawati Novaria, Achluddin Ibnu Rochim https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 311
ending page: 324
doi: 10.55927/ajabm.v5i1.25

The Influence of ESG Disclosure, Green Investment, and Firm Size on Firm Value through Financial Performance as an Intervening Variable in Lq45 Manufacturing Companies (2019–2024)
type: item
description: The primary objective of this study is to verify and analyze the influence of ESG Disclosure, Green Investment, and Firm Size on Firm Value, with Financial Performance serving as a mediating variable. The research focuses on manufacturing companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2019–2024. Adopting a quantitative methodology, the study utilizes data derived from annual reports. From a total population of 45 manufacturing firms, purposive sampling was employed to select a sample of 13 companies within the food and beverage sector for a six-year observation. Data analysis was conducted using Structural Equation Modeling (SEM) facilitated by Partial Least Square (PLS) software version 4.0. The results of this study indicate that: (1) Firm Size is the dominant factor, positively impacting both Financial Performance and Firm Value; (2) ESG Disclosure improves Financial Performance but not Firm Value; and (3) Green Investment and Financial Performance show no significant effects on value. Crucially, no mediation effect was found. The recommendations of this study are that LQ45 manufacturing companies must prioritize the quality of ESG reporting over administrative formality, and ensure that sustainability practices generate real operational value added. Furthermore, companies must increase transparency and conduct independent verification of sustainability reports. Additionally, they should communicate the economic benefits of green investment more clearly to all stakeholders.
creator: Anita Agustiani
creator: Mulyanto Nugroho
creator: Nekky Rahmiyati
rights: Copyright (c) 2026 Anita Agustiani, Mulyanto Nugroho, Nekky Rahmiyati https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 325
ending page: 344
doi: 10.55927/ajabm.v5i1.24

The Effect of Prevention Costs, Appraisal Costs, and Internal Failure Costs on the Operational Productivity of Manufacturing Companies at PT. Rumah Jelantah Surabaya
type: item
description: This study investigates the impact of quality-related expenditures—specifically Prevention, Appraisal, and Internal Failure Costs—on Operational Productivity within a manufacturing context. Employing a quantitative causal design, the research utilized twelve months of secondary data derived from internal financial and production reports. Data analysis was conducted via SPSS, utilizing multiple linear regression, classical assumption tests, and hypothesis testing (t-test and F-test). The findings reveal that Prevention, Appraisal, and Internal Failure Costs each have a statistically significant individual effect on Operational Productivity. Furthermore, when analyzed collectively, these three variables simultaneously exert a significant influence on productivity levels. Based on these results, it is recommended that the company prioritize investment in prevention and appraisal measures to minimize failure-related costs. Future research avenues should consider incorporating External Failure Costs, extending the timeframe to annual data, or exploring different industrial sectors to broaden the study's applicability.
creator: Imam Rulyadi
creator: Yulika Wahyu
creator: Eko Riswanto
creator: Naufal Naufal
creator: Shodik Shodik
creator: Ravi Hilal
creator: Maria Yovita R Pandin
creator: Hwihanus Hwihanus
rights: Copyright (c) 2026 Imam Rulyadi, Yulika Wahyu, Eko Riswanto, Naufal Naufal, Shodik Shodik, Ravi Hilal, Maria Yovita R Pandin, Hwihanus Hwihanus https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 345
ending page: 358
doi: 10.55927/ajabm.v5i1.23

The Influence of Sustainability Reporting Quality on the Value of Mining Companies Listed on the Indonesia Stock Exchange
type: item
description: This study aims to analyze the effect of sustainability reporting quality on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the 2023–2025 period. The independent variables consist of environmental, social, and governance (ESG) disclosures, while the dependent variable is firm value measured by financial ratio such as Price to Book Value (PBV). A quantitative approach with multiple linear regression analysis is employed to test the causal relationships among the variables using secondary data obtained from companies’ annual and sustainability reports. The results are expected to provide empirical evidence that higher-quality sustainability reporting positively affects firm value by enhancing social legitimacy, reducing information asymmetry, and increasing investor trust. This study also contributes to the development of sustainability accounting literature and offers practical insights for corporate management, investors, and regulators to strengthen sustainable business practices within Indonesia’s mining industry.
creator: Moh. Rizal Syafiie
creator: Ira Gustina
creator: Ranti Melasari
creator: Suryani Suryani
rights: Copyright (c) 2026 Moh. Rizal Syafiie, Ira Gustina, Ranti Melasari, Suryani Suryani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 359
ending page: 368
doi: 10.55927/ajabm.v5i1.19

Factors that Influence Management Company Risk
type: item
description: This study aims to examine the effect of the audit committee, board of directors, auditor reputation, and profitability on enterprise risk management (ERM). The data used in this study are secondary data from 47 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This research adopts a quantitative approach using secondary data collected from annual reports and S&P Capital IQ. The sample was selected using purposive sampling, and multiple linear regression analysis was employed as the method of analysis. The findings indicate that both the audit committee and the board of directors have a significant positive effect on ERM, while auditor reputation and profitability have a negative effect on ERM. Future studies are recommended to utilize specialized software or platforms to calculate ERM disclosure scores more accurately and to expand the sample size to obtain deeper and more comprehensive results. This study is expected to contribute to the existing literature and provide insights for theorists, academics, and practitioners regarding the roles of the audit committee, board of directors, auditor reputation, and profitability in ERM disclosure.
creator: Herlina Lusmeida
creator: Ratu Alifa Agita Maharani
rights: Copyright (c) 2026 Herlina Lusmeida, Ratu Alifa Agita Maharani https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 369
ending page: 386
doi: 10.55927/ajabm.v5i1.22

Exploring Millennials’ Investment Behavior Shifts in Response to Digital Financial Platforms
type: item
description: This study investigates shifts in millennials’ investment behavior in response to the use of digital financial platforms by employing a mixed-methods research design. The quantitative phase involved a survey of 237 millennial investors who actively use mobile trading and online investment applications. Survey data were analyzed using the Statistical Package for the Social Sciences (SPSS) through descriptive statistics, multiple regression analysis, and mediation testing to examine the effects of digital platform usage intensity, financial literacy, and behavioral biases on changes in trading frequency, portfolio diversification, and risk tolerance. The quantitative findings indicate that higher engagement with digital financial platforms significantly increases investment activity and risk-taking tendencies. Behavioral biases, particularly overconfidence and herding behavior, partially mediate the relationship between platform usage and investment decision patterns, while financial literacy helps reduce excessive speculative behavior and supports more structured portfolio allocation. To enrich the statistical findings, the qualitative phase included in-depth interviews with 14 selected participants, providing deeper insights into user motivations, perceived convenience, social influence, and trust in digital investment technologies. The qualitative results reveal that platform accessibility, gamified features, and peer-driven information flows play a crucial role in encouraging more active—yet sometimes less disciplined—investment behavior
creator: Nekky Rahmiyati
creator: Rizki Sarwo Eddy Wibowo
creator: Tyahya Whisnu Hendratni
rights: Copyright (c) 2026 Nekky Rahmiyati, Rizki Sarwo Eddy Wibowo, Tyahya Whisnu Hendratni https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 387
ending page: 398
doi: 10.55927/ajabm.v5i1.20

Sustainability Reporting Score Explained by Corporate Governance and Firm Level (LQ45 Companies)
type: item
description: This study aims to analyze the importance of corporate governance and firm level impact on company sustainability reporting score. Samples are selected from LQ 45 listed company on the Indonesia Stock Exchange (BEI) for five years (2019-2023) using panel data approach. The result shows that governance, including board characteristics, board size and firm size value show insignificant impact on sustainability reporting. Yet, the firm level more specifically the firm age shows positive and significant impacts on sustainability reporting. It implies that firms focus more on operational maturity not formality. Internal firm dynamics are more relevant in this case that relies on experience from the long period the company is established.
creator: Adelyne Adelyne
creator: Andrianantenaina Hajanirina
creator: Irfa Ampri
creator: Mila Austria Reyes
rights: Copyright (c) 2026 Adelyne Adelyne, Andrianantenaina Hajanirina, Irfa Ampri, Mila Austria Reyes https://creativecommons.org/licenses/by/4.0
license: https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
volume: 5
number: 1
starting page: 399
ending page: 416
doi: 10.55927/ajabm.v5i1.21