Journal of Applied Business, Taxation and Economics Research

The Impact of Product Innovation and Product Quality on Supermi Repurchase Decisions

Fachrizal Arianto — 2025-12-01

The food and beverage industry in Indonesia has experienced rapid growth, driven by increasing consumer demand and evolving market dynamics. As one of the world’s largest instant noodle-consuming countries, Indonesia presents a highly competitive environment for food brands. In this context, product innovation and consistent product quality are crucial for maintaining consumer loyalty and securing a long-term market position. Supermi, a long-established instant noodle brand, faces intense competition from newer and more innovative brands. To remain competitive, it is essential for Supermi to understand the factors influencing consumer repurchase behavior. This study aims to analyze the influence of product innovation and product quality on repurchase decisions, using Supermi as a case study. A quantitative research method with a descriptive approach was applied, involving 95 respondents selected through random sampling. The research was conducted among students of the Management Study Program, Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran” East Java. Data were collected through an online questionnaire distributed via Google Forms and analyzed using SmartPLS 3.0. The results show that both product innovation and product quality play an important role in encouraging repurchase decisions. These findings highlight the need for continuous product development and quality assurance to enhance customer retention in a highly saturated market.

ERP-Based Redesign of Inbound Supply Chain Processes in a Indonesian Multiunit SME

William Nathanael — 2025-12-01

This study aims to examine how business process reengineering accompanied by the implementation of an ERP system (Odoo) can improve the efficiency and accuracy of internal processes in a multi-unit SME in Indonesia. The background to this study is the challenges of cross-unit business coordination, manual process inefficiencies, and lack of data visibility that impact internal supply chain performance. This research employs a qualitative approach through in-depth interviews and field observations, verified through business process modeling and simulation using Bizagi Modeler.The research findings indicate that the business processes prior to the redesign, with ERP implementation, were characterized by fragmented coordination of raw materials, slow approval processes due to manual procedures, and inaccurate data recording. Projected results indicate that process time can be reduced by up to 75%, inventory discrepancies can be reduced by 15% to 3-5%, and cross-unit miscommunication can be significantly reduced. Simulation results using Bizagi show that the total number of lots that can be produced over 60 days increases from 980 to 991 lots. The average time for internal production can be reduced from 3 days and 5 hours to 2 days and 17 hours as recording accuracy improves through the ERP system. These findings emphasize the importance of in-depth process analysis, top management commitment, and structured change management strategies for the successful implementation of ERP systems.

The Influence of Quality Work of Life on Performance with Subjective Well-Being as a Mediator

Syarul Jainudin — 2025-12-01

A high-Quality Work of Life is believed to enhance employee performance, particularly when supported by strong psychological well-being. This study aims to examine the effect of Quality of Work Life on employee performance, with Subjective Well-Being as a mediating variable. A quantitative approach was employed using a survey method involving 100 permanent employees at the Class I Correctional Institution in Malang. Data were analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM). The results show that Quality of Work Life has a significant effect on both Subjective Well-Being and employee performance. Furthermore, Subjective Well-Being plays a mediating role in this relationship. These findings imply that improving the quality of the work environment not only directly enhances performance but also does so indirectly through the improvement of employees' psychological well-being

The Influence of Workload and Work Stress on Employee Performance at PT Bank BRI Palopo Branch

Cintia Apsari — 2025-12-01

The purpose of this study was to determine how the performance of PT Bank BRI Palopo Branch employees is affected by workload and work stress. The methodology in this study, such as validity test, reliability test, using SPSS to conduct multiple linear regression analysis, t test, f test, and coefficient of determination test. Participants in this study consisted of all employees of PT Bank BRI Palopo Branch, totaling 53 people. The research sample was determined using the saturated sample technique, where the number of samples was the same as the population, namely 53 people. Data collection was done by distributing questionnaires online through Google Form. The research findings show that workload has a significant and positive effect on the performance of employees of PT Bank BRI Palopo Branch, while work stress has no effect on employee performance in that place. Suggestions to routinely conduct job analysis to ensure the distribution of tasks in accordance with the capacity and competence of each employee.

SLR PRISMA: Information Security's Role in Banking Data Integrity

Novian Tika Melati — 2025-12-01

This study aims to explore the role of information security in maintaining banking data integrity in the digital era through a Systematic Literature Review (SLR) guided by the PRISMA protocol. A total of 55 relevant journal articles were analyzed using VOSviewer for bibliometric analysis and Taguette for thematic synthesis. The co-occurrence analysis revealed frequently used keywords such as internet banking, information security, technology, electronic banking, and customers, indicating a strong research focus on digital banking systems. Meanwhile, the co-authorship analysis showed limited collaboration among scholars, suggesting that the topic of information system security in the banking sector remains relatively underexplored. The thematic analysis identified key areas of concern, including the implementation of firewalls and intrusion detection systems, the development of secure integration models using OAuth 2.0, cryptographic measures such as AES-256 encryption, tokenization, and the Vigenère cipher, as well as the adoption of cloud computing and blockchain technology. Various cyber threats were also discussed, including data theft, transaction manipulation, credential misuse, malware, phishing, insider threats, and ransomware attacks. Furthermore, the importance of customer data protection was emphasized, particularly in relation to the Consumer Protection Law (UUPK). The findings underscore the need for enhanced technological solutions and stronger research collaboration to strengthen data integrity and security in the banking industry amid growing digital challenges.

Brand Trust as Mediator Between Influencer Marketing, Brand Image, and Repurchase Intention at Rabbani

Yuliantika Dwi Lestari — 2025-12-01

This research explores how consumers perceive influencer marketing, brand image, brand trust, and their intention to repurchase. It also investigates the role of influencer marketing and brand image in shaping repurchase behavior, with brand trust serving as a mediating factor. A quantitative approach was used, involving 100 participants who had previously purchased Rabbani products and were active social media users. The results reveal that both influencer marketing and brand image significantly influence repurchase intentions, both directly and indirectly through brand trust. Influencer marketing enhances brand trust through the perceived credibility, appeal, and expertise of the influencers selected by Rabbani. Similarly, brand image plays a key role in boosting trust by shaping positive consumer perceptions of product quality and the brand’s overall reputation. Brand trust itself contributes positively to the likelihood of repurchasing; consumers with higher levels of trust in Rabbani are more inclined to buy again. In conclusion, brand trust acts as a crucial mediator that reinforces the impact of influencer marketing and brand image on consumers’ repurchase intentions.

Strategic Innovation Model for Business Resilience: A Case Study of PT Zenna Home Living

Matthew Terrence Amadeus Hosannah — 2025-12-01

This research addresses the challenge of sustaining growth in a founder-led SME within the Indonesian home living industry. It focuses on PT Zenna Home Living, a company facing inconsistent growth and operational inefficiencies despite its initial success, indicating a significant gap between its strategic vision and internal capabilities. The primary objective is to diagnose the root causes of this gap and propose a practical model to enhance the company's long-term business resilience. This study employs a qualitative, single case study methodology. Primary data was gathered through in-depth, semi-structured interviews with key informants selected purposefully from three organizational levels—Strategic, Managerial, and Operational. The data was systematically analyzed using thematic analysis, facilitated by NVivo software and guided by the Dynamic Capabilities framework. The results reveal three core strategic gaps: a "Sensing Gap" where the company is insight-rich but data-poor; a "Seizing Gap" or "visionary bottleneck" due to a highly centralized decision-making structure; and a "Transforming Gap" characterized by systemic barriers and a lack of standardized processes (SOPs). To address these gaps, this research proposes the "Zenna Adaptive Resilience Model," a holistic framework built on three pillars: (1) Systemic Digitalization (implementing a WMS); (2) Process Standardization (creating SOPs); and (3) Structured Empowerment (establishing an Innovation Council). The main contribution is a practical, evidence-based model that provides a clear roadmap for Zenna and similar SMEs to build a scalable operational foundation and shift from a personality-dependent to a system-driven organization, thereby achieving sustainable business resilience.

The Influence of Self Efficacy and Social Support on Career Adaptability in Workers with Disability in Bandung

Geski Widiyanto Nugroho — 2025-12-01

This study aims to determine the effect of Self efficacy and Social support on Career adaptability in workers with disabilities in Bandung City. The research method used in this research is a quantitative approach. The population in this study were workers with disabilities in Bandung City. The sampling technique uses an approach from Haier, the number of samples is determined 5 - 10 times the number of questionnaire questions where in this study the questions used totaled 34 questions, if multiplied by 5, the respondents totaled 170 respondents. While the data collection technique uses a questionnaire distributed to employees. The data analysis technique used in this research is multiple linear regression analysis, coefficient of determination, T test and F test with the help of the SPSS program. The results of this study indicate that the Self Efficacy variable has a significant effect on Career Adaptability and Social Support has no significant effect on Career Adaptability.

The Influence of Ease of Use and Service Quality on Loyalty in Traveloka Platform

Reza Darmadji — 2025-12-01

This study aims to test the quality of service and smoothness of use on loyalty mediated by satisfaction and brand image in the context of Traveloka as one of Indonesia’s leading online travel agent (OTA) platforms. Despite growing attention to digital service experiences, limited research has integrated these four constructs within a comprehensive model. This study uses quantitative techniques by applying a survey to 400 Traveloka users who have made transactions in the past 6 months. Information will be analyzed from Structural Equation Modeling with Partial Least Squares techniques. The study resulted that the perception of smooth use and service quality contributed to satisfaction and brand image. Then satisfaction and brand image contributed to loyalty. This study confirms the partial mediation function of satisfaction and brand image on the relationship between each independent variable and its dependent variable. These findings indicate that digital usability and service performance indirectly shape customer loyalty through perception and emotional responses. Overall, the study contributes to the understanding of loyalty formation on OTA platforms and provides practical implications for improving interface design and service delivery strategies to strengthen consumer retention related to strict digital tourism.

The Influence of Organizational Culture, Motivation and Work Environment on Employee Performance PT. Samari Boneraya Palopo

Tenri Ampareng — 2025-12-01

This study aims to determine the influence of organizational culture, motivation, and work environment on employee performance at PT. Samari Boneraya Palopo. The method used is a quantitative approach with multiple linear regression analysis techniques. Data were collected by distributing questionnaires to 35 respondents who are permanent employees of the company. The research instrument has been tested for validity and reliability before use. The results of the analysis indicate that partially, organizational culture, motivation, and work environment each have a positive and significant effect on employee performance. The findings also show that simultaneously these three variables contribute significantly to improving performance. Thus, efforts to strengthen a positive work culture, increase motivation, and create a conducive work environment need to be continuously optimized as a strategy to improve human resource performance in the company.

Business Development Strategy of KALN: A Community-Based Men’s Activewear Brand in Indonesia

Lila Almira — 2025-12-01

This study aims to analyze the feasibility and business development strategy of KALN, a local men's fashion brand targeting automotive communities in Indonesia. The research adopts the Customer Value Theory, Design Thinking, Business Model Canvas (BMC), and the Timmons Model. A qualitative descriptive approach is employed through literature review, field observation, and interviews with automotive community members. The findings reveal that KALN holds strong market potential, particularly through the integration of functional, emotional, and social values in its product design. SWOT and BMC analyses indicate that KALN can compete by leveraging a community-based differentiation strategy. This article recommends digital marketing strategies, collaborations with communities, and enhanced brand engagement to support business growth.

The Influence of Norms, Environmental Attitudes, and Perceived Behavioral Control on Plastic Bag Use: A Behavioral-Economic Perspective

Nyoman Paramananda — 2025-12-01

Despite local regulations banning their use, single-use plastic bags remain widely consumed in Denpasar City. This study uses the Theory of Planned Behavior (TPB) to explore how subjective norms, environmental attitudes, and perceived behavioral control influence consumer intention and actual behavior, with intention acting as a mediating factor. The results suggest that a sense of control, environmental awareness, and social pressure play important roles in reducing plastic bag usage through behavioral intention. More importantly, the continued reliance on plastic bags imposes real economic costs—ranging from increased public spending on waste management to environmental damage that threatens tourism and fisheries. These hidden costs underline the urgency of combining regulatory measures with behavioral and economic strategies. Policies that support reusable alternatives, provide targeted incentives, and reshape social norms are essential not only for protecting the environment but also for ensuring long-term economic sustainability.

Firm Attributes and Audit Report Timeliness: Evidence from Indonesia’s Property and Real Estate Sector

Wulan Retnowati — 2025-12-01

Audit Report Lag (ARL) refers to the interval between the end of a financial reporting period and the release of audited financial statements. Timeliness in audit reporting plays a crucial role in improving the relevance of financial information, strengthening transparency, and fostering stakeholder trust. This study investigates the extent to which firm size, profitability, leverage, audit committee meeting frequency, and accounting complexity contribute to variations in ARL. A quantitative research design was employed using secondary data extracted from annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, 75 firm-year observations were analyzed. Multiple regression performed in SPSS 25 indicates that profitability and the frequency of audit committee meetings are associated with shorter ARL. Meanwhile, firm size, leverage, and accounting complexity do not exhibit significant relationships with ARL. These results contribute to agency theory and corporate governance scholarship by emphasizing governance-related mechanisms that facilitate more efficient audit completion

Board Gender Diversity and Corporate Tax Avoidance: Examining the Moderating Effect of CSR

Inas Latifahiansyah — 2025-12-01

This study examines the effect of female board directors on corporate tax avoidance, with Corporate Social Responsibility (CSR) as a moderating variable. The study uses a quantitative method with secondary data from the annual reports of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 150 observations. The data are analyzed using multiple regression and moderated regression analysis (MRA). The results indicate that board gender diversity has a significant negative effect on corporate tax avoidance, suggesting that female directors restrain tax avoidance practices. However, CSR does not moderate this relationship. This research provides originality by integrating transformational leadership theory with agency theory to explain the direct role of female directors in a developing country context. The findings imply that policymakers and corporations can benefit from promoting gender diversity on boards as a mechanism to enhance tax compliance, while also recognizing that CSR disclosure alone may not be sufficient to influence the ethical decision-making dynamics related to taxation.

The Implementation of ESG in Public Sector Sustainability Reporting: A Systematic Literature Review

Nana Nofianti — 2025-12-15

This study aims to examine research trends with regard to the implementation of ESG in public sector sustainability reporting. It addresses the gaps identified in the literature and make both empirical and theoretical contributions to the development of Environmental, Social, and Governance (ESG)-based sustainability reporting. The Systematic Literature Review (SLR) approach was employed to ensure traceability, objectivity, and replication of research results. Bibliometric analysis was conducted using VOSviewer. The data comprised articles obtained from Scopus database, published between 2015 and 2025. The articles were selected based on the keyword "sustainability reporting", resulting in 119 documents. The analysis revealed that the trend in publications indicates a sharp increase after 2018, with a significant surge during the 2023–2025 period, peaking in 2025. The most frequently used terms are "sustainability reporting," "sustainability," "ESG," "sustainable development," and "environmental governance." The dominance of these keywords suggests that the focus of ESG research in the public sector has shifted from purely environmental issues to a more holistic understanding of the sustainability of public organizations. Australia and Europe are the most productive and influential countries in the publication of this topic. Bibliometric visualization shows a varied pattern of collaboration, both between interconnected and indirectly connected authors. In addition, five main clusters of keywords were identified, reflecting the thematic focus on sustainability reporting, ESG, and institutional theory. The findings also highlight a number of areas that are still underexplored, such as the development of quantitative indicators, auditability aspects, digital technology integration, and local adaptation in sustainability reporting. This study presents a comprehensive overview of the development of sustainability research in the public sector and identifies research gaps for future studies.

Analyzing Environmental, Social, and Economic Impacts of Patchouli Oil Production to Support SDG 12

Bayu Seto — 2025-12-24

This study aims to assess the implementation of the triple bottom line pillars within the operations of the Forest Farmers Group (Kelompok Tani Hutan, or KTH) Lentera O3 as a reference for fulfilling social, environmental, and economic standards, which are aligned with SDG 12 (responsible consumption and production). The research adopts a qualitative method with data collected through observation and interviews. Informants are selected using purposive sampling, and the data are analyzed using explanation-building analysis. Research findings indicate that KTH Lentera O3 applies the triple bottom line pillars in patchouli cultivation and patchouli oil production through the integration of social, environmental, and economic aspects. This implementation supports the achievement of SDG 12 through economic structure development, pollution-minimizing operational policies, circular economy practices (reuse and recycle), sustainability-oriented downstream initiatives, and operational alignment with responsible consumption and production. The novelty of this study lies in the application of the triple bottom line as an analytical framework to measure social, economic, and environmental impacts in the context of a local community in Indonesia. The practical implications of this research serve as a benchmark for other entities or communities in implementing the triple bottom line to support the realization of SDG 12.