Journal of Applied Business, Taxation and Economics Research

The Digital Leap: A Phenomenological Inquiry into Culinary MSMEs Marketing in Malang

Nurul Hildha Afifa — 2025-08-09

This research explores the phenomenon of digital marketing adoption by culinary MSMEs in Malang City using a transcendental phenomenological approach. The study aims to understand the implementation of digital marketing strategies, identify digitalization models, and analyze their impact on business development. Data were collected through observation, interviews, and documentation from five culinary MSMEs and analyzed using phenomenological techniques and SWOT analysis. The findings reveal that MSMEs have embraced various digital channels, such as social media, marketplaces, and food delivery platforms, to expand market reach and strengthen brand awareness. Positive perceptions of technology's usefulness and ease of use, as conceptualized in the Technology Acceptance Model (TAM), significantly influence adoption decisions. The research identifies diverse digitalization strategies tailored to the characteristics of each MSME and highlights the critical role of digital marketing in driving business growth, improving operational efficiency, and fostering adaptive business cultures. Based on the findings, the study proposes strategic recommendations to enhance digital competitiveness, emphasizing the need for digital literacy improvement and continuous innovation. This study enriches the scientific discourse on MSME digitalization and offers practical insights for business actors and policymakers in the culinary sector.

Enhancing Competitive Advantage Through Marketing Strategies: A Multi-Site Study of Pakesang, Tanawan, Ummi Habibie

Indri Safitri — 2025-08-09

Marketing strategy is the key to achieving sustainable competitive advantage, both for goods and services companies. This study aims to determine the marketing strategy in increasing competitive advantage in local potential SMEs in Ternate City, a multi-site case study on SMEs: Pakesang, Tanawan, and Ummi Habibie. Using a qualitative approach with a multisite case study method, this research explores the variations and similarities of phenomena in three locations. Data analysis techniques include SWOT analysis with IFAS matrix, EFAS, and SWOT diagram, as well as QSPM analysis to determine strategy priorities. Results show that the three SMEs have implemented the STP strategy and marketing mix with a focus on local culture-based product excellence and personalized service. All three were in a favorable position in the SWOT analysis, allowing for the implementation of an aggressive growth strategy. Key recommendations include optimizing digital channels, modernizing production tools, product differentiation, and strengthening local supply chains. Synergy between SMEs and local governments is also recommended to strengthen the business ecosystem.

The Influence of Compensation, Job Satisfaction and Motivation on Organizational Citizenship Behavior (OCB) at PT. Pabrik Kertas Tjiwi Kimia Tbk.

Asrizal Asrizal — 2025-08-09

This study aims to examine the impact of compensation, job satisfaction, and motivation on organizational citizenship behavior (OCB) of employees of PT. Pabrik Kertas Tjiwi Kimia Tbk. A quantitative approach with data collection through distributing questionnaires to predetermined respondents is used in this research method. Multiple linear regression analysis technique is a technique used to test the effect of each independent variable on the dependent variable. The results of the study indicate that compensation, job satisfaction, and motivation simultaneously and partially have a significant effect on employee OCB. This finding implies that improving these aspects can encourage voluntary work behavior that exceeds employee formal duties, which ultimately supports overall organizational performance.

The Effect of Self Efficacy and Work Environment on Employee Performance at PT. Tirta Marwah Mandiri

Ema Wardana — 2025-08-09

This study aims to examine the effect of self-efficacy and work environment on employee performance. The population of this study was all employees of PT. Tirta Marwah Mandiri totaling 31 people, and all members of the population were sampled. This study uses a quantitative approach with primary data collected through offline questionnaire distribution. Data analysis techniques include instrument testing, multiple linear regression testing, and hypothesis testing analyzed using the SPSS 26 application. The results of the t-test indicate that self-efficacy has a positive and significant effect on employee performance, as well as the work environment. Meanwhile, the f-test shows that simultaneously, self-efficacy and work environment have a positive and significant effect on employee performance.

Demystifying Digital Influence: TikTok and E-WOM in Shaping Purchase Intention via Brand Equity

Jeany Aurieal Liberty Carandy — 2025-08-09

In the present paper, we aim to identify and analyze the influence of social media and e-WOM on purchase intention via brand equity, with a focus on the skincare brand Skintific in Indonesia. There has been conflicting evidence from studies that have looked at how social media and e-WOM influence customer behaviour, even if TikTok's marketing importance is on the rise. By suggesting brand equity as a mediating component, this study fills this gap. Data gathered from 411 TikTok users who follow material about beauty was analyzed quantitatively. The analysis was conducted using SEM-PLS. According to the results, using social media and e-WOM both increase brand equity. In addition to having a favourable effect on intent to buy, brand equity also acts as a mediator between the two sets of factors. This study adds to the body of knowledge on digital marketing by elucidating the mechanisms via which brand equity influences customer intentions within the personal care industry. It also offers practical insights for marketers seeking to optimize brand value and purchasing behavior through social media engagement.

The Impact of the Relocation of the National Capital City (IKN) of the Archipelago on the Increased Income of MSMEs in Balikpapan City

Indrayani Indrayani — 2025-08-09

The relocation of the National Capital City (IKN) from Jakarta to East Kalimantan is a strategic policy that aims to reduce the burden on Jakarta and accelerate equitable development in Indonesia. Balikpapan City, as the closest city to the location of the IKN Nusantara, is predicted to become a new center of economic growth that opens up great opportunities for Micro, Small and Medium Enterprises (MSMEs). However, on the other hand, this relocation also poses challenges such as business competition, limited capital, and market expansion. Through the approach of economic growth theories-classical, neoclassical, endogenous, Schumpeterian, and sustainable-this study analyzes the direct and indirect impacts of the relocation of IKN on the increase in income of MSME actors in Balikpapan City. The results show that infrastructure development, increased demand for goods and services, and economic digitalization are the main supporting factors for increasing MSME income. On the other hand, limited access to capital, lack of managerial skills, and competition with businesses outside the region are significant barriers. To optimize these opportunities, adaptation strategies by MSME actors, government support in the form of training, easy access to financing, and the use of digital technology in marketing are needed. This study concludes that although there are still major challenges, the transfer of IKN has strong potential to increase the contribution of MSMEs to the local economy, provided that it is accompanied by appropriate policy interventions and sustainable guidance.

Bibliometric Analysis and Systematic Literature Review: Effective Decision Making with the Help of Accounting Information

Ari Purwianti — 2025-08-09

In an increasingly complex and competitive digital era, effective decision-making is a key challenge for organizations and companies. Accounting information, as a source of financial and non-financial data, is considered crucial to support the process. However, constraints in data access, integration, and utilization often hinder informed and rapid decision-making. To understand the trends and contributions of research in this field, this article uses bibliometric analysis and systematic literature review methods. Data were obtained through searching for articles related to accounting information systems and decision-making from the Web of Science database, with a time limit of 2019-2025 and certain relevance criteria. The results of the analysis show that related publications are increasing rapidly, with the main focus on the role of accounting information systems in improving management effectiveness and strategic decision making. Other findings show that the use of Big Data and digital technology in accounting information systems can improve data quality, minimize risks, and increase organizational transparency and accountability. Thus, the utilization of appropriate and integrated accounting information systems is essential to support more.

The Effect of Knowledge Management and Organizational Culture on Employee Performance at PT SBC Berkah Bersama

Dini Nur Khumairoh — 2025-08-09

The retail industry has rapidly developed in recent years. This shift is caused by increasingly intense competition, and in order to compete with rivals and maintain their position, retail companies must have the ability to adapt to changing times. This research aims to explore the implications of knowledge management and organizational culture on the performance of employees at PT SBC Berkah Bersama. Using a quantitative method with Partial Least Square data analysis technique. The sampling technique used the probability sampling method with simple random sampling technique involving 95 employees as respondents. The findings of the research show that knowledge management has a positive effect on employee performance and organizational culture has a positive effect on employee performance. This research shows that knowledge management and organizational culture are crucial factors to improve employee performance. This research also contributes to the understanding of how knowledge management and organizational culture influence employee performance especially for retail companies.

Improving ERP Implementation Phase through BPM and BPMN: A Case from Indonesia

Firzainy Jiddan Mustofa — 2025-08-09

This study aims to evaluate and improve the business processes involved in the ERP implementation phase of a local Indonesian provider, with a specific focus on the master data preparation stage. Utilizing an integrated framework combining Business Process Management (BPM), Business Process Model and Notation (BPMN), the Activity-Based Model, and the ESIA method, this research identifies key bottlenecks caused by sequential data input processes and lack of integration among activities. The proposed business process redesign emphasizes parallel data input, document simplification, and automation of verification and validation, which are expected to accelerate implementation time, enhance data accuracy, and optimize operational efficiency. This study contributes empirically to an in-depth business process analysis within the Food and Beverage (F&B) sector and highlights the importance of proper process modelling and targeted automation to address common challenges faced by local ERP providers. Limitations include a focus on a single ERP implementation phase and a single case study, with the redesign not yet tested through simulation. Future research is recommended to expand the scope to other implementation phases, integrate quantitative performance metrics, and utilize simulation software to evaluate the effectiveness of the proposed process redesign.

Analysis of Fixed Asset Accounting Following Changes in the Status of State Universities as Legal Entities (PTNBH)

Indra Prihatma Hertrianto — 2025-08-09

This study aims to analyze the accounting treatment of fixed assets following the change in status of Malang State University to a State-Owned Legal Entity Higher Education Institution (PTNBH). This change in status requires a transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK), particularly PSAK 16 and ISAK 35. The research focuses on the calculation of depreciation expenses for fixed assets as determined in the Initial Asset Value (IAV). Data was collected through interviews and documentation, which were then analyzed using a descriptive case study approach. The research results indicate irregularities in depreciation charges, both too high and too low, primarily caused by the calculation method in the SIMAK BMN system. To address this, a prospective approach in accordance with PSAK 25 was applied. This adjustment includes the establishment of new useful lives, new book values, and new depreciation bases. Significant differences in depreciation charges between 2022 and 2023 were also found, primarily due to corrections for past errors. This study emphasizes the importance of validating asset data and selecting appropriate accounting methods to support the transparency and accountability of PTNBH's financial statements

Financial Literacy and Green Investment Decisions among Gen Z in Yogyakarta

Novia Utami — 2025-08-09

This study investigates the relationship between financial literacy and green investment decisions among Generation Z in Yogyakarta. As environmental sustainability awareness grows, younger generations are increasingly inclined to make investment decisions that align with green and ethical values. Using a quantitative approach, data were collected from 120 respondents through structured questionnaires. The data were analyzed using regression analysis to examine the effect of financial literacy on green investment decisions. The findings indicate that financial literacy has a significant and positive influence on Gen Z’s willingness to invest in environmentally sustainable companies. Respondents with higher financial literacy tend to make more informed and responsible green investment choices. These results highlight the importance of strengthening financial education to foster sustainable financial behavior among young investors. The study offers practical implications for policymakers, educators, and financial institutions in promoting financial literacy and green investment awareness.