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INDEXED PUBLICATIONS790
CROSSREF CITATIONS1674
CROSSREF · CITED PUBLICATIONS63.0%
CROSSREF · MEAN CITATIONS2.13

Crossref citation coverage: 787 / 790 publications (99.6%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

Research collection

790 publications

JOURNAL ARTICLE

Extinguishment and Revocation of Abandoned Land Rights under Indonesia’s Government Regulation No. 48/2025: A Land-law Perspective

B.F. Sihombing

International Journal of Business Ecosystem & Strategy · 2026

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This study aims to examine and investigate the controversy surrounding the extinguishment and revocation of rights to abandoned land under Indonesia’s Government Regulation No. 48/2025, viewed from the perspective of Indonesian land law. The research employs a literature review methodology, encompassing relevant legislation and academic literature. The findings indicate that the provisions regarding the extinguishment and revocation of rights to abandoned land in Indonesia’s Government Regulation No. 48/2025 grant the state broad authority to extinguish and revoke such rights and transfer them to the Land Bank and the State Land Reserve. These actions are carried out without guarantees of due legal process or the provision of compensation to the former rights holders. This approach is considered highly controversial and inconsistent with prevailing legal norms in Indonesia. Hence, the study’s findings are expected to serve as a foundation for the government to adopt an integrated legal approach in addressing the issue of abandoned land in Indonesia, thereby ensuring consistency of authority and legal certainty. In this regard, the government needs to revise Indonesia’s Government Regulation No. 48/2025 specifically concerning the termination and revocation of rights to land categorized as abandoned while considering approaches adopted in other ASEAN countries. Ultimately, this research is expected to make a valuable contribution to the literature on land governance, property rights, and land regulatory policy in Indonesia.

DOI 10.36096/ijbes.v8i5.16080 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Smart Tourism Planning and Regional Competitiveness: Insights from Bekasi’s Digital Transformation

Nadine Shakina · Fauziah Eddyono

International Journal of Business Ecosystem & Strategy · 2026

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The rapid advancement of information and communication technologies has profoundly transformed urban governance and tourism development worldwide, giving rise to the concepts of Smart City and Smart Tourism as integrated models of sustainable innovation. In Indonesia, several local governments have adopted Smart City initiatives to enhance public service quality and economic competitiveness. Among them, Bekasi Regency has emerged as one of the leading regions in formulating a comprehensive Smart Tourism planning framework. This study aims to examine the key dimensions of Smart Tourism planning in Bekasi by analyzing how digital transformation, governance innovation, and technological integration are embedded within the regional development agenda. Employing a qualitative approach that combines literature review and in-depth interviews with members of the Bekasi Smart City Council, this research utilizes thematic analysis through NVivo software. The findings indicate that technology and innovation form the core of Bekasi’s Smart Tourism planning, emphasizing three interrelated components: Smart Experience, Smart Business Ecosystem, and Smart Destination. The study also reveals that although digital infrastructure and public service systems have been significantly developed, challenges remain in data management, interoperability, and community digital literacy. It concludes that effective Smart Tourism planning should prioritize data-driven governance, cross-sector collaboration, and community empowerment to strengthen tourism competitiveness and ensure sustainable regional development.

DOI 10.36096/ijbes.v8i4.13000 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Greenwashing Perceptions and Purchase Intentions: The Role of Skepticism and Confusion

Surpiko Hapsoro Darpito · Hery Sutanto · Dwi Hari Laksana · Tugiyo Tugiyo

International Journal of Business Ecosystem & Strategy · 2026

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This study investigates the structural impact of greenwashing perceptions on green purchase intentions through the dual mediating mechanisms of green skepticism and green confusion within the local skincare brand context in Indonesia. Grounded in the Stimulus–Organism–Response (S-O-R) framework, a quantitative research design was executed using Partial Least Squares Structural Equation Modeling (PLS-SEM) on a purposive sample of 105 Generation Z consumers in Sleman Regency, Special Region of Yogyakarta. The findings demonstrate that greenwashing perceptions directly suppress green purchase intention (β=−0.460,p=0.014) while significantly driving both green skepticism (β=0.660,p=0.005) and green confusion (β=0.741,p<0.001). Furthermore, green skepticism (β=−0.244,p<0.001) and green confusion (β=−0.252,p<0.001) exert negative effects on green purchase intention. Specific indirect effect testing confirms that both green skepticism (VAF=25.9%) and green confusion (VAF=28.9%) function as partial complementary mediators. This study advances sustainable business ecosystem strategy by illustrating how deceptive environmental communications trigger parallel psychological barriers that diminish consumer engagement. Managerial recommendations prioritize transparent sustainability disclosures, verifiable third-party eco-certifications, and educational branding to build long-term stakeholder trust.

DOI 10.36096/ijbes.v8i4.12920 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Understanding Customer Loyalty Formation in Urban Retail: The Sequential Role of Purchase Decision and Customer Satisfaction

Nory Fani · Fauziah Eddyono

International Journal of Research in Business and Social Science · 2026

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This study aims to examine the effects of price discount and delivery service on purchase decision and their subsequent impact on customer satisfaction and customer loyalty within an urban franchise retail context. A quantitative approach was employed using a survey of 220 consumers of Indomaret Anggrek Rosliana Raya, West Jakarta. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that price discount has a significant but relatively weak effect on purchase decision, while delivery service demonstrates a stronger influence, highlighting the increasing importance of service convenience in urban retail environments. Furthermore, purchase decision has a substantial effect on customer satisfaction, which in turn strongly influences customer loyalty. The study also confirms a sequential mediation mechanism, where marketing stimuli influence customer loyalty indirectly through purchase decision and customer satisfaction. Unlike previous customer loyalty studies that predominantly examine the direct effects of marketing stimuli on satisfaction or loyalty, this study develops a sequential framework in which purchase decision functions as a cognitive mediator preceding customer satisfaction as an affective mediator. This model extends existing customer loyalty frameworks by demonstrating that loyalty emerges through a two-stage evaluation process rather than through isolated direct relationships.

DOI 10.20525/ijrbs.v15i5.52310 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Economic Analysis and Levelized Cost of Electricity (IDR/kWh) of Household Electricity Systems Using Solar Power Plants and Natural Gas Generator Sets

Nanda Anggakara · Udi Harmoko · Aminata J.

International Journal of Research in Business and Social Science · 2026

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This study examines the economics and the cost per kWh (IDR/kWh) of household gas-fired power generation coupled with a renewable energy source, namely a Solar Power Plant (PLTS). The calculations in this research employ individual economic assessments for a standalone PLN system, a natural gas generator set, a solar power plant (PLTS), and a hybrid combination of a natural gas generator set and PLTS. The analysis focuses on the economic aspects of the household electricity system using the Levelized Cost of Energy (LCOE), Life Cycle Cost (LCC), and Cost-Benefit Analysis (CBA) methods. The study is conducted by evaluating the electrical economics and determining the resulting IDR/kWh cost generated by the standalone PLN system, the natural gas generator set, the PLTS, and the hybrid system combining the natural gas generator set with PLTS. The research findings are expected to contribute to the development of a more efficient and sustainable distributed energy system.  

DOI 10.20525/ijrbs.v15i5.53470 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Extending the technology acceptance model to explain continuance intention toward subscription video-on-demand services: The mediating roles of trust and user satisfaction

Graciowilmo Timothy · Anna Triwijayati

International Journal of Research in Business and Social Science · 2026

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The rapid growth of internet penetration and smartphone adoption has significantly accelerated the development of Subscription Video on Demand (SVOD) services in Indonesia, transforming the way consumers access digital entertainment. The increasing competition among streaming service providers has highlighted the importance of understanding the factors that influence users' continuance usage intention. In this paper, it is also aimed to examine the effects of Perceived Usefulness and Perceived Ease of Use on Continuance Usage Intention by extending the Technology Acceptance Model (TAM) and investigating the mediating roles of Trust and User Satisfaction among SVOD users in Indonesia. We employed a quantitative analytics method using a survey method, and the collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). A dataset of 180 respondents as active user of an SVOD platform through either an individual (private) subscription account or a shared subscription account has been analyzed in 2025. Main findings of the study demonstrate that (i) a satisfactory model fit with a Goodness-of-Fit (GoF) value of 0.659 and a Standardized Root Mean Square Residual (SRMR) of 0.054. (ii) The hypothesis testing results revealed that Perceived Usefulness, Perceived Ease of Use, Trust, and User Satisfaction had significant positive effects on Continuance Usage Intention., (iii). Perceived Usefulness and Perceived Ease of Use significantly influenced both Trust and User Satisfaction. (iii). The mediation analysis showed that Trust partially mediated the relationship between Perceived Usefulness and Continuance Usage Intention, whereas Trust did not mediate the relationship between Perceived Ease of Use and Continuance Usage Intention. User Satisfaction also did not exhibit a significant mediating effect.

DOI 10.20525/ijrbs.v15i5.53360 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

A Community-Based Sustainable Tourism Development Framework: Evidence from Dukuh Mejing, Bantul, Yogyakarta

Albertus Prabawa · Fauziah Eddyono · Yohanes Sulistyadi

International Journal of Research in Business and Social Science · 2026

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The transformation of village areas into community-based tourist destinations represents a strategic pathway for achieving sustainable tourism in Indonesia. This study explores the potentials, challenges, and strategic directions for developing Dukuh Mejing, Bantul Regency, as an emerging community-based agro-edutourism village. A qualitative descriptive approach with an intrinsic case study design was employed, involving in-depth interviews, participatory observation, and document analysis. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, supported by NVivo 12 Plus for coding and thematic mapping.  The results reveal that Dukuh Mejing possesses strong physical and socio-cultural assets, including modern goat farming, rice-based agriculture, and preserved local traditions such as Nyadran and Kenduri. However, key constraints remain in infrastructure, community awareness, and institutional coordination. The SWOT analysis indicates that strategic development should focus on optimizing agritourism and cultural-based experiences, enhancing community capacity, improving accessibility, and adopting digital innovation to expand market reach.  The findings emphasize that collaborative governance, community empowerment, and innovation-driven competitiveness are fundamental to building a sustainable and resilient village tourism model. This study proposes an integrated framework that aligns community-based tourism principles with destination competitiveness and sustainable planning approaches. Practically, the model provides policy insights for local governments to strengthen participatory planning, institutional synergy, and adaptive monitoring systems. Theoretically, it contributes to the understanding of how village tourism destinations can achieve sustainability through community-led innovation and inclusive governance.

DOI 10.20525/ijrbs.v15i5.51440 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Data-driven segmentation, targeting, and positioning strategy failure: Evidence from the calcium supplement industry in Indonesia

Fauziah Eddyono · Sunardi Hasan

International Journal of Business Ecosystem & Strategy · 2026

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This study examines the causes of marketing performance stagnation in a mature and highly competitive industry context and investigates how segmentation, targeting, and positioning (STP) decisions can be reconfigured to support performance recovery. Using empirical analysis of customer transaction and behavioral patterns, the findings reveal that market value is highly concentrated within core segments characterized by stable and repeated purchasing behavior. However, these behavioral insights have not been systematically translated into coordinated STP decisions, resulting in unfocused targeting and generic positioning.  To address this gap, the study proposes a behavior-driven STP approach that reconceptualizes STP as an adaptive decision system rather than a static market planning framework. Under this approach, segmentation serves to identify value structures based on observed customer behavior, targeting functions as a strategic resource allocation decision derived from behavioral intensity and stability, and positioning reflects the consumption context and behavioral motives of core segments.  The study contributes to the industrial marketing management literature by demonstrating how behavior-driven STP operates as an adaptive marketing capability that enables firms to restore strategic coherence and improve marketing effectiveness following organizational and environmental disruptions. Managerially, the findings suggest that firms should institutionalize the use of behavioral customer data, narrow strategic focus toward high-value core segments, and align value propositions with actual usage contexts to enhance performance sustainability in dynamic market environments.

DOI 10.36096/ijbes.v8i3.11580 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Integrating individual and organizational factors: Drivers of patient satisfaction in Indonesia premuim hospitals

Agus Wismoyo · Muhammad Yorga Permana

International Journal of Research in Business and Social Science · 2026

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This research seeks to investigate the individual and organisational elements that can influence patient happiness in premium healthcare environments. It also seeks to determine which factors most significantly account for variations in patient experience among hospital units. This research employed a mixed methods design (Creswell & Plano Clark, 2018). The quantitative phase employed an online survey method including 1,751 frontline staff, including nurses and patient-facing administrative personnel, across 14 premium hospitals in Indonesia. This sample constituted 64% of the overall population coverage. The study assessed seven constructs: competency, motivation, weariness, emotional intelligence, leadership support, workplace culture, and hospital policies. Simple linear regression analysis was employed to examine the correlation between these variables and unit-level patient satisfaction levels. The qualitative phase employed a Focus Group Discussion (FGD) methodology, with eight participants selected via maximum variation sampling. The qualitative data were examined with the Gioia thematic analysis method to comprehend the operational dynamics of these aspects in everyday practice. Our results indicate that five of the seven hypothesised parameters strongly predicted patient satisfaction at p < 0.05. The strongest predictor of workplace culture was identified, with a R² value of 0.641. Subsequently, emotional intelligence exhibited a R² of 0.565, while hospital policies demonstrated a R² of 0.560. Individual competency, with a p-value of 0.458, and weariness, with a p-value of 0.812, did not substantially predict patient happiness. The study's findings, derived from a qualitative method, elucidate how organisational elements manifest through specific daily routines, including shift briefings and well-defined standard operating procedures. In high-quality healthcare environments, organisational factors seem to be more significant predictors of patient satisfaction than the proficiency of individual staff members. These factors encompass organisational culture, leadership availability, and explicit hospital regulations. This discovery undermines the presumption that individual staff proficiency is the primary distinguishing element in patient satisfaction. When hospitals implement rigorous hiring requirements and staff achieve the requisite baseline competency, organisational variables significantly influence patient experience. Consequently, the results indicate that leaders in premium healthcare should not concentrate just on enhancing individual competencies. They must also enhance work culture and leadership techniques that promote continuous patient-centered service behaviour.

DOI 10.20525/ijrbs.v15i4.52500 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Sustainable innovation and business sustainability in food SMEs: The mediating role of zero waste operations

Joko Purwadi · Hatammimi Jurry

International Journal of Research in Business and Social Science · 2026

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This study examines how Sustainable Innovation contributes to Business Sustainability in food-sector small and medium-sized enterprises (SMEs) through the mediating role of Zero Waste Operations. The study responds to the need to understand sustainability not only as a strategic objective, but also as an operational process embedded in inventory control, product return handling, near-expiry product management, packaging practices, and waste-reduction routines. A quantitative explanatory design was employed at Pasundan Snack Purwokerto, a distribution-based food SME in Indonesia. Using a census approach, data were collected through structured questionnaires from 65 employees involved in operational and distribution activities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Sustainable Innovation has a positive and significant effect on Business Sustainability and Zero Waste Operations. Zero Waste Operations also positively and significantly influence Business Sustainability. Mediation testing confirms that Zero Waste Operations partially mediate the relationship between Sustainable Innovation and Business Sustainability, indicating that innovation improves sustainability both directly and indirectly through waste-reduction routines. These findings suggest that sustainable innovation becomes more effective when translated into concrete operational practices, such as digital stock recording, FIFO or FEFO implementation, return classification, supplier coordination, packaging reuse, and near-expiry product handling. The study contributes to sustainability management literature by positioning Zero Waste Operations as an operational mediation mechanism in a distribution-centered food SME. Practically, the findings provide guidance for SME owners and policymakers to design feasible zero-waste initiatives that fit the resource limitations of small food distribution businesses in developing economy food supply chains.

DOI 10.20525/ijrbs.v15i4.51530 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

An integrated model of employee performance: Linking belongingness, spirituality, and satisfaction via organizational commitment

Abdul Rachman · Budiyanto · Suhermin

International Journal of Research in Business and Social Science · 2026

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Employee performance is increasingly recognized as being influenced not only by structural conditions but also by employees' psychological and relational experiences in the workplace. However, few studies have concurrently examined the comparative and mediated effects of sense of belonging, workplace spirituality, and job satisfaction within a unified framework. This study explores how these factors impact performance both directly and indirectly through organizational commitment, employing a quantitative explanatory design with survey data from 213 employees selected via proportionate stratified random sampling and analyzed using Structural Equation Modeling (SEM) with validated and reliable measures. The results indicate that sense of belonging (β = 0.201, p = 0.043), workplace spirituality (β = 0.214, p = 0.007), job satisfaction (β = 0.357, p = 0.041), and organizational commitment (β = 0.276, p = 0.024) significantly predict performance. Additionally, sense of belonging (β = 0.297, p = 0.002), workplace spirituality (β = 0.211, p = 0.009), and job satisfaction (β = 0.725, p < 0.001) significantly predict organizational commitment, which mediates these relationships. Total effects reveal job satisfaction as the strongest predictor of performance (β = 0.312), followed by sense of belonging (β = 0.305) and workplace spirituality (β = 0.299). These findings demonstrate that employee performance is closely associated with affective and experiential workplace factors and highlight organizational commitment as a central explanatory mechanism. These findings underscore the importance of enhancing psychological attachment, meaningful work experiences, and satisfaction to support sustained performance, while providing an integrated empirical framework for future research.

DOI 10.20525/ijrbs.v15i3.50480 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Determinants of Battery Electric Vehicle purchase intention: A discriminant analysis in Jakarta

Hendra Wijaya · Fauziah Eddyono

International Journal of Business Ecosystem & Strategy · 2026

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Understanding the determinants of Battery Electric Vehicle (BEV) purchase intention in emerging markets requires rigorous empirical investigation. This study examines the key factors that discriminate between consumers who express interest and those who remain unwilling to purchase BEVs in Indonesia. Using survey data from 281 respondents, discriminant analysis was conducted to assess the influence of product attributes, price perceptions, and demographic characteristics on consumer behavioral intentions. Cross-validation results indicate a hit ratio of 79.4%, surpassing the proportional chance criterion of 63.36%, thereby confirming the model’s predictive validity. The findings reveal that the relatively high upfront purchase price is the strongest discriminating factor, followed by income level and product performance, suggesting that economic evaluations and functional value appraisals dominate consumer decision-making processes. Additional economic considerations—government incentives and operational costs—also significantly differentiate consumer groups. In contrast, demographic variables such as education, age, and gender exhibit limited discriminant power, although younger consumers demonstrate greater openness to BEV adoption. Overall, the results indicate that BEV purchase intention in Indonesia is primarily shaped by cost-related perceptions and assessments of functional product value. Future studies are encouraged to incorporate psychological constructs and utilize longitudinal designs to capture behavioral dynamics over time.

DOI 10.36096/ijbes.v8i2.11390 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

IT capability for increasing revenue generating activities of private universities

Erna Handayani

International Journal of Research in Business and Social Science · 2026

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Studies examining the role of IT capability in supporting revenue-generating activities (RGA) in private universities remain limited. In many private universities in Indonesia, revenue-generating activities are still treated as secondary activities outside the core academic mission and are often managed without adequate technological support. This situation may increase managerial risks and reduce the effectiveness of income diversification initiatives. This study aims to examine the role of IT capability in strengthening the relationship between revenue-generating activities and the financial sustainability of private universities. A survey method was employed by collecting data from financial leaders of private universities. A total of 468 valid responses were obtained from private universities located across three major islands and ten provinces in Indonesia. Prior to hypothesis testing, validity and reliability tests were conducted, and the data were examined to ensure that they met the classical assumption requirements. Regression analysis using SPSS was then applied to test the proposed hypotheses. The results show that revenue-generating activities significantly influence financial sustainability. In addition, IT capability has a direct positive effect on financial sustainability and strengthens the relationship between revenue-generating activities and financial sustainability. These findings suggest that private universities should pay greater attention to developing IT capability to support institutional financial sustainability. This includes investing in IT infrastructure, improving the IT competencies of human resources, and strengthening IT operations that support university development activities, particularly in managing revenue-generating initiatives

DOI 10.20525/ijrbs.v15i2.48230 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Bibliometric Co-Citation Analysis of Bankruptcy Prediction in Financial Institutions

Tri, Gunarsih · Mardhiyyah, Rodhiyah · Sayekti, Fran

International Journal of Finance & Banking Studies · 2026

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This article maps the knowledge structure and evolution of bankruptcy/default prediction research in financial institutions using a bibliometric co-citation approach, which identifies works that are often cited together due to the proximity of their theories, methods, or themes. Bibliographic data were collected from the Web of Science (WoS) for the period 1970-2025, then extracted in a complete bibliographic format and prepared for network analysis. The co-citation procedure is carried out by extracting the reference list, normalizing and unifying citation variations, and preparing a co-citation matrix, which is then visualized and classified using VOSviewer with minimum threshold parameters and normalized association strength. The results of the document ranking based on the number of citations and Total Link Strength (TLS) show the development trajectory of the field from the ratio and Z-Score approach to the logit probabilistic model, the market foundation based on the structural theory of credit risk, the governance perspective supported by agency theory, the dynamic panel methodology/GMM for longitudinal data, to computational waves (neural networks and machine learning) to capture nonlinear patterns of credit scoring. The co-citation map uncovers four main clusters: econometrics & banking risk, structural theory, ratios, and computational, with Merton and Altman acting as the cross-cluster binding nodes. These findings support the design of a more comprehensive early warning system (EWS) by integrating ratio signals, market indicators, governance/agency factors, and ML models to improve accuracy and adaptation.    

DOI 10.20525/ijfbs.v15i2.5115N/A Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Determinants of Financial Performance in Islamic Commercial Banks: The Role of Corporate Governance, Financing Quality, Islamic CSR, and Operational Efficiency

Rohilah · Utami, Wiwik

International Journal of Finance & Banking Studies · 2026

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This study examines the effect of Good Corporate Governance (GCG), financing quality, Islamic Corporate Social Responsibility (ICSR), and operational efficiency on the financial performance of Islamic Commercial Banks (Bank Umum Syariah/BUS) in Indonesia using a quantitative explanatory approach with panel data regression analysis. The research focuses on 14 Islamic Commercial Banks registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) over the 2019–2024 period, resulting in 84 firm-year observations selected through purposive sampling based on the availability of complete annual reports. Financial performance is proxied by Return on Assets (ROA), while GCG is measured using governance indicators disclosed in annual reports, financing quality is represented by Non-Performing Financing (NPF), ICSR is measured using an ICSR disclosure index, and operational efficiency is proxied by the BOPO ratio. The analysis was conducted using EViews version 13. The empirical results show that Good Corporate Governance has a positive and statistically significant effect on financial performance, indicating that stronger governance practices contribute to higher profitability. Financing quality does not exhibit a significant effect on ROA. Conversely, Islamic Corporate Social Responsibility and operational efficiency have a negative and statistically significant effect on financial performance, suggesting that higher operational inefficiency and CSR-related costs may reduce short-term profitability. Overall, this study contributes to the Islamic banking literature by providing empirical evidence on key determinants of financial performance in Islamic Commercial Banks and highlights the importance of strengthening governance practices, improving operational efficiency, and managing ICSR programs more strategically to balance social objectives with long-term financial sustainability, while offering insights for regulators and stakeholders in reinforcing governance frameworks and optimizing Islamic value-based social responsibility.

DOI 10.20525/ijfbs.v15i1.4940N/A Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

The effect of supply chain finance on firm performance in Indonesia’s coal production sub-industry

Novita Ratna Satiti · Aishwayra Rayhana Wakid

International Journal of Research in Business and Social Science · 2026

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The coal industry in Indonesia is a capital-intensive sector characterized by long operating cycles and high dependence on global commodity price fluctuations. These conditions create substantial liquidity needs, making efficient working capital management crucial. This study aims to examine the effect of Supply Chain Finance (SCF) on firm performance in Indonesia’s coal production sub-industry. SCF in this study is measured using the Cash Conversion Cycle (CCC) and its components, Days Sales Outstanding (DSO), Days Inventory Outstanding (DIO), and Days Payable Outstanding (DPO). Firm performance is proxied by Return on Assets (ROA), while the control variables include firm size (SIZE), leverage (LEV), and sales growth (SALEG). The main hypothesis proposes that SCF has a positive effect on firm performance. This research employs secondary data from 19 coal production companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The analysis is conducted using panel data regression with the Random Effect Model (REM) approach, estimated through the Generalized Least Square (XTGLS) method.The results show that SCF has no significant effect on firm performance, while leverage (LEV) and sales growth (SALEG) have a negative and significant effect. The coefficient of determination (R²) of 27.06% indicates that the model explains 27.06% of the variation in firm performance. These findings suggest that SCF efficiency in the coal industry does not directly enhance profitability, likely due to the long cash conversion cycle and high capital requirements inherent in this sector.

DOI 10.20525/ijrbs.v15i1.48450 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Carbon Emission Disclosure, Capital Structure, and Intellectual Capital: The Impact on Corporate Value with Financial Performance as a Moderating Variable

Rifaldy Yoga Pratama · Gunarsih, Tri

International Journal of Finance & Banking Studies · 2026

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This study aims to assess the impact of exposure to Carbon Emission Disclosure (CED) and the level of Greenhouse Gas (GHG) emissions on the valuation of companies operating in the Indonesian banking sector. This in-depth study also evaluates the influence of capital structure and intellectual property assets. In addition, this study explicitly examines how financial performance moderates the relationship between these variables and the company's value. Using a quantitative research method, this analysis observed a sample consisting of banking entities listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The theoretical framework underpinning this research comprises Legitimacy Theory, Stakeholder Theory, Signal Theory, Preference Order Theory, and the resource-based view (RBV). The results reveal that transparent disclosure of carbon emissions and the accumulation of intellectual capital positively influence the company's value, while GHG emissions and leverage have adverse effects. Crucially, financial performance (ROA) moderates these relationships by weakening the positive impact of carbon disclosure and buffering the negative impact of GHG emissions but does not significantly moderate the effects of capital structure or intellectual capital. These findings offer practical guidelines for banking management to align environmental sustainability practices with financial strategies to enhance corporate value.  

DOI 10.20525/ijfbs.v15i1.4875N/A Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

The influence of supply chain management, service quality, operational innovation, and information technology on operational performance in logistics companies in <i>I</i>ndonesia

Emmy Ermawati · Komm Pechinthorn · Prattana Srisuk

International Journal of Research in Business and Social Science · 2026

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This study aims to determine and analyze the influence of Supply Chain Management, Service Quality, Operational Innovation, and Information Technology on Operational Performance in logistics companies in Indonesia. The type of research used is quantitative with a descriptive-verification approach. The population of this study were operational employees in national logistics companies such as JNE, J&T Express, SiCepat, and Pos Indonesia, with a sample of 100 respondents selected through a purposive sampling technique. Data collection was carried out through an online questionnaire using a Likert scale of 1–5. Data analysis was carried out using multiple linear regression using SPSS. The results of the study indicate that Supply Chain Management, Service Quality, and Information Technology have a positive and significant effect on Operational Performance, while Operational Innovation has no significant effect.

DOI 10.20525/ijrbs.v14i10.47140 Crossref citations0 OpenAlex citations
JOURNAL ARTICLE

Immersive digital experiences: Fostering sustainable practices and positive perceptions among Gen Z tourists in village tourism

Sandra Yap Dianggorobles · Fauziah Eddyono

International Journal of Research in Business and Social Science · 2026

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The rapid development of immersive technologies, including Virtual Reality (VR), Augmented Reality (AR), and Mixed Reality (MR), presents novel opportunities to enhance tourist experiences and promote sustainable village tourism. This study is particularly significant as Generation Z, as digitally savvy travellers, plays a strategic role in shaping sustainable tourism practices, especially within rural destinations. The research aims to examine the influence of Generation Z’s awareness of immersive technologies on their positive attitudes toward village tourism, visit intentions, and perceptions of the role of immersive technologies in supporting sustainable tourism principles. A quantitative approach was employed using Partial Least Squares Structural Equation Modelling (PLS-SEM). Data were collected through structured questionnaires from 150 Generation Z respondents across various regions who have previously interacted with immersive technologies and plan to visit village tourism destinations. The findings indicate that awareness of immersive technologies significantly enhances positive attitudes toward village tourism, which in turn influences visit intentions and perceptions of immersive technologies’ role in fostering community-oriented sustainable tourism. These results underscore that integrating immersive technologies not only enriches tourist experiences but also supports cultural preservation, local economic empowerment, and sustainable tourism practices. Practically, the findings provide guidance for village tourism managers, policymakers, and stakeholders in designing effective digital strategies to develop community-based sustainable tourism initiatives.

DOI 10.20525/ijrbs.v14i9.46091 Crossref citations1 OpenAlex citations
JOURNAL ARTICLE

Empowering leadership and employee agility: The mediating role of knowledge sharing and perceived organizational support

Masyhuri Masyhuri · Fauzan Muttaqien · Via Lailatur Rizki · Novy Fitria

International Journal of Business Ecosystem & Strategy · 2026

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This study aims to examine the effect of empowering leadership on employee agility in the Indonesian banking sector, with knowledge sharing and perceived organizational support as mediating variables. A quantitative approach was employed using survey data collected from 322 employees of commercial banks in East Java, Indonesia. Data were analyzed with structural equation modeling (SEM) to test the hypothesized with SmartPLS 4 software. The study reveals that empowering leadership exerts a significant positive influence on employee agility, both directly and indirectly. Knowledge and perceived organizational support emerged as strong predictors of agility, while also serving as key mediating mechanisms. Specifically, empowering leadership enhances employee agility by fostering knowledge sharing and strengthening perceived organizational support, highlighting their central role in translating leadership practices into agile employee behaviors. Organizations should prioritize empowering leadership practices to cultivate agility among employees. Managers can achieve this by encouraging open knowledge sharing, creating supportive work environments, and recognizing employee contributions.

DOI 10.36096/ijbes.v7i6.10651 Crossref citations1 OpenAlex citations