International Journal of Business and Society

Work-Life Balance and Career Development: How Job Satisfaction Mediates Their Impact on Turnover Intention Among Indonesian Generation Z?

2025-02-27T11:06:41+08:00

The study examines how guiding a balance between responsibilities at the workplace and personal life and opportunities for career development influences the decision to leave work. Job satisfaction also acts as a mediating role for employees in Indonesia’s Generation Z. A group of 393 Gen Z employees aged 18-26 from West Java, Indonesia took part in the survey selected conveniently via Google Form. The data analysis technique in this study uses SPSS with the path analysis method, survey questions by 5-point Likert Scale. This paper aims that work-life balance and career development can attract the turnover intention of Gen-Z employees in Indonesia with evidence of the acceptance of all hypotheses proposed. This paper deepens our understanding of how Work-Life Balance, Career Development, Job Satisfaction, and Turnover Intention are interconnected with Generation Z employees and provides evidence of how work-life balance, career development, and job satisfaction can influence turnover intention.

IMPULSIVENESS AND MARKETING STRATEGIES IN THE DIGITAL ERA: A SYSTEMATIC REVIEW

2025-07-16T23:09:53+08:00

The unpredictability and interplay between logic and emotion make impulse buying a fascinating and distinct consumer behavior, particularly in a digital context. Previous reviews have focused on general consumer behavior or impulse buying in offline contexts, often neglecting modern digital triggers. This study aims to synthesize and critically analyze existing research on online impulse buying, focusing on the factors that drive this behavior in digital environments. This paper is a systematic literature review using two robust methodologies, PRISMA and TCCM, which provide a transparent framework for identifying, selecting, and synthesizing relevant studies. Based on a systematic review of 85 articles from the Scopus database, our study finds (1) the influence of specific antecedents, consequences, mediators, and moderators on online impulse buying; (2) the central role of theories such as Stimulus-Organism-Response, Flow Theory, and Para-social Interaction in conceptualizing this behavior; and (3) the unique situational dynamics of e-commerce, social commerce, and mobile commerce, each shaping impulse buying differently. This study provides a comprehensive foundation for future research in this dynamic field. This study uniquely contributes by integrating multidisciplinary perspectives (e.g., psychology, technology, and marketing) and highlighting how contemporary innovations, like technology-driven platforms and live-streaming shopping, influence consumer behavior.

MAPPING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MANAGEMENT AND COMMERCE

2025-04-18T21:13:05+08:00

This study presents a comprehensive bibliometric analysis of Artificial Intelligence (AI) in commerce and management, focusing on scholarly publications indexed in the Web of Science (WOS) database between 2019 and 2023. AI has emerged as a pivotal research area; however, few studies have addressed its bibliometric dimensions. This study aims to bridge this gap by evaluating the academic landscape and comparing AI research to assess its impact on decision-making in business management. Data for the analysis was collected from WOS, and performance analysis and science mapping were conducted using R-Studio and MS Excel. The findings highlight AI’s growing role in enhancing business functions, including decision-making, process optimization, and innovation. Key themes include "performance" (9%), "innovation" (6%), and "integration" (3%), reflecting AI’s potential in improving organizational efficiency and competitiveness. The research reveals an annual growth rate of 9.05%, with a peak in 2022, and underscores the significant influence of international collaboration, particularly in smaller countries such as Canada and Australia. The study identifies the USA and China as leading contributors and highlights the concentrated influence of a few prolific scholars and journals. The analysis concludes that AI is an indispensable tool for enhancing agility and adaptability in business management, positioning it as a strategic asset in a rapidly evolving global marketplace.

BANK FAILURE DURING THE COVID-19 PANDEMIC: DO CAMEL RATING MATTER?

2024-08-09T11:58:45+08:00

This paper examines the risk of bank bankruptcy during the Covid-19 pandemic using logistic methods and logistic panels using data from Asia. After data cleaning, the total sample that meets the requirements consists of 1064 banks. Of the total sample, 19% were in the bankruptcy category. The results indicate that the eta capital ratio and the net interest income variable had a negative and significant effect. The credit risk variable, measured by NPL and non-operating cost variables, have a positive and significant effect. The positive coefficient results increase the risk of bankruptcy and vice versa. The liquidity and dependence on money market variables only affect the logistic model. For the dummy variable (D2020), the results are positive and significant, indicating that the impact of COVID-19 had significantly increased the risk of bankruptcy. This finding is robust even though it only includes company-level characteristic variables.

POLICY ENFORCEMENT, ENVIRONMENTAL MANAGEMENT PRACTISES AND SUSTAINABLE BUSINESS IN MALAYSIA

2025-02-27T11:31:41+08:00

Sustainable business practises that are favourable to the industry increase societal benefits while mitigating adverse environmental effects. Nevertheless, implementing sustainable business practises might be difficult due to certain challenges within businesses. This study investigated the relationship between environmental management practises and the implementation of policy in order to support sustainable business. The results show that while regulatory enforcement mitigates this association, the company's environmental management practises do not affect its capacity to conduct sustainable business. It implies that companies are forced to comply with all laws and guidelines concerning environmental practises. When businesses adhere to the required environmental practises, they may implement sustainable operations. Thus, this study helps businesses manage their day-to-day operations by balancing economic, social, and environmental issues in corporate development initiatives. Adopting this approach may result in a change in the firm's obligation to adhere to the enforcement of measures to promote long-term economic performance. This study gives insights into the efficacy or limitations of existing policies which can help shape future policy, potentially leading to more robust and adaptable regulations.

BRIDGING GAPS: A BIBLIOMETRIC ANALYSIS OF DIGITAL TECHNOLOGY IN ACCOUNTING EDUCATION AND ITS ROLE IN SUSTAINABILITY

2025-04-01T21:17:37+08:00

This study examines the integration of digital technology in accounting education through bibliometric analysis, emphasizing its alignment with Sustainable Development Goals (SDGs). Analysing 261 publications from 1986 to 2024 in the Scopus database, the research highlights how technology supports SDG 4 (Quality Education) by enhancing accessibility, SDG 8 (Decent Work and Economic Growth) by equipping graduates with critical digital skills, and SDG 12 (Responsible Consumption and Production) by promoting resource efficiency through e-learning. Thematic analysis identifies four clusters-data-driven tools, professional alignment, institutional processes, and digital learning methods-underscoring the need for sustainability and technological competence in curricula. While publication trends show growing interest, gaps remain in embedding sustainability principles and addressing global disparities. Contributions from the US, China, and Indonesia reflect diverse regional priorities, offering insights for educators, researchers, and policymakers. The study advocates exploring emerging technologies such as AI and blockchain to further align accounting education with the SDGs and enhance sustainable development.

Digitalisation in Religious Tourism towards Realising Industry Revolution 5.0: A Systematic Review

2025-04-20T10:03:59+08:00

Religious tourism is becoming an important sector within the tourism industry. The integration of digital technologies has opened up new possibilities for religious tourism businesses, allowing them to provide a variety of engaging experiences while serving as essential resources for entertainment, education, accessibility, and cultural preservation. This study offers a systematic review of existing research on religious tourism, with a particular emphasis on the role of digitalisation in line with the IR 5.0 and SDGs agendas. Adhering to the ROSES reporting standards and drawing from prestigious databases such as Scopus, Web of Science, and Google Scholar, this research provides a thorough analysis of digitalisation's impact on religious tourism. Through methodical search techniques, 30 articles that meet the specific quality criteria were selected. The study identified three main themes (Type, Tools, Impact) and 12 sub-themes, illuminating how digitalisation contributes to the goals of IR 5.0 and supports the achievement of the SDGs.

Factors Affecting Buying Intention of Green Products: A Study on Digital Native Customers in Bangladesh

2024-12-03T16:45:30+08:00

With the escalating awareness of environmental impact, consumers are increasingly prioritizing eco-friendly choices in their purchasing decisions. Therefore, this study aims to investigate the factors that influence the intention of digital native consumers in Bangladesh to purchase green products. The study collected 2,625 survey responses and used Structural Equation Modeling (SEM) to analyze the data. The findings indicate that several key factors, namely, social sustainability consciousness, environmental sustainability consciousness, green purchase behaviour, health consciousness and green buying intension have positive and significant impacts on consumers’ choice for green consumption. This research makes a valuable addition to the existing literature on consumer behavior by focusing on digital native consumers’ intention to purchase environmentally friendly products and services. The study findings might help policymakers and businessmen comprehend the factors that motivate customers to purchase green products. As a result, it might be useful to develop effective policies and agendas for environmental sustainability.

The Role of Social Capital in Fostering Organizational Citizenship: Insights from Malaysian Technical and Vocational Education Training Teachers

2025-07-16T22:49:17+08:00

This study addresses a critical gap in understanding how to enhance organizational citizenship behavior (OCB) among teachers, an essential component for the effectiveness of educational institutions. While existing research has underscored the importance of OCB, theoretical exploration into its enhancement still needs to be explored. Drawing on Nahapiet and Ghoshal's framework, which posits that social capital (SC) serves as a vital resource for sustainable organizational advantage, this research investigates the relationship between SC and teachers' OCB from the perspective of Technical School and Vocational College teachers in Malaysia. Utilizing a descriptive correlation survey, data were collected from 420 teachers across selected technical schools and vocational colleges in West Malaysia through questionnaires. The findings also revealed a strong positive correlation between SC and OCB among teachers. This study concludes with discussions on the implications for educational leadership and offers recommendations for future theoretical and empirical research to explore this relationship further.

BOARD GENDER DIVERSITY, AUDIT COMMITTEE INDEPENDENCE AND ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE

2025-07-16T23:23:48+08:00

This research aims to explore the link between gender balance on boards, audit committee independence and environmental, social and governance (ESG) performance, exploring whether these factors act as substitutes or complements in driving corporate ESG commitment. Through a data analysis involving 20,103 observations over the period 2011-2020, we examined firm-year data from 41 countries. The findings support resource dependence theory, revealing a positive association between female board representation and ESG performance. Furthermore, reflecting the audit committee's active monitoring role, the study finds that the positive impact of board gender diversity on ESG performance is amplified in firms with more independent audit committees. These international findings suggest policy implications for promoting both board gender diversity and audit committee independence to enhance corporate ESG engagement globally.

Fostering Youth Development and Mental Resilience: The Role of Anime, Manga and Games in Malaysian Society

2025-04-30T10:25:04+08:00

This study explores how engagement with anime, manga, and games (AMG) influences the psychological and emotional needs of Malaysian youth and impacts their overall motivation and well-being. Using Self-Determination Theory (SDT) as a theoretical framework and hermeneutic phenomenology as a methodological approach, this research investigates how AMG consumption fulfills the fundamental psychological needs of autonomy, competence, and relatedness. Through in-depth, semi-structured interviews with twelve Malaysian youth aged 18-35, this study reveals that AMG engagement positively contributes to these core psychological needs. Participants reported enhanced self-identity exploration, skill development, emotional resilience, and social connection through their AMG engagement. The findings suggest that AMG can be a valuable resource for psychological development and well-being, challenging prevailing negative narratives about these media forms. The findings offer actionable insights for diverse stakeholders, including mental health practitioners who can utilize these media as therapeutic tools, youth development organizations that can structure AMG-related activities to build transferable skills, and industry professionals who can develop marketing strategies, retail experiences, and content that both meets psychological needs and supports positive development.

THEORIZING INFLUENCER MARKETING PROCESS: A GROUNDED THEORY ANALYSIS OF SOCIAL MEDIA INFLUENCER-LED TOURISM PROMOTION IN KASHMIR

2025-04-09T09:11:33+08:00

This study aims to examine the influencer marketing process for tourist destinations and explore the strategies employed at each stage, with a focus on Kashmir. To achieve this, semi-structured interviews were conducted with destination marketing professionals as well as micro-level and macro-level social media influencers involved in Kashmir’s influencer marketing campaigns. A qualitative Grounded Theory approach was applied to analyse the data from nine interviews, using NVivo 12 for coding. The findings reveal that influencer marketing for tourist destinations unfolds in six stages: (1) setting objectives, (2) framing influencer selection criteria, (3) making content decisions, (4) determining the mode of remuneration, (5) coordinating with influencers, and (6) post-campaign content sharing. This study provides detailed documentation of the influencer marketing process in a conflict-affected destination and highlights key strategies adopted at different stages of such campaigns.

Comparative Analysis of Electric Vehicle Purchase Behavior Across Generations X, Y, and Z: The Mediating Role of Environmental Concern

2025-02-27T10:48:56+08:00

This research examines the differences in electric vehicle purchasing behavior between Generations X, Y, and Z, focusing mostly on how environmental concern mediates such discrepancies. The current global concerns towards sustainable means of transportation prompt this study to look into how each generation views these types of cars before using its attitude as a predictor for purchase choices. In a descriptive-correlational study involving 740 respondents from the Philippines, it is established that the key feature influencing decision making by different age groups is a combination of environmental awareness and financial resources. As for the generations of millennials – X and Y in particular – they have been attached to sustainability especially with issues of social responsibility while Generation Z underlines on innovation plus technology. This research paper stresses on why targeted marketing and EV infrastructure growth should be used to promote age-unbiased adoption of these cars and offers insights for policy makers as well as corporate organizations aiming at increasing sustainable auto transportation usage. The proposed implications propose tailored strategies aimed at addressing the unique incentives and barriers to the adoption of renewable energy sources which results in more sustainable future for society and should be adopted by generation-based cohorts.

INTEGRATED EFFICIENCY AND PRODUCTIVITY ANALYSIS OF CONTAINER TERMINALS: A COMPREHENSIVE FRAMEWORK USING DEA, SBM, MPI, AND PREDICTIVE MODELING

2025-04-01T22:52:22+08:00

Container terminals are critical nodes in the global supply chain, connecting maritime and inland transport systems. This study evaluates the efficiency and productivity of nine Malaysian container terminals over a 15-year period (2003–2018) using an integrated framework of Data Envelopment Analysis (DEA), Slack-Based Model (SBM), Malmquist Productivity Index (MPI), and Machine Learning (ML) techniques. It benchmarks performance, diagnoses inefficiencies, tracks productivity trends, and predicts future efficiency. DEA and SBM reveal disparities, with high-performing terminals near the efficiency frontier and underperformers showing resource slack and throughput shortfalls. MPI highlights the role of innovation in driving long-term competitiveness, while predictive modeling using ML provides actionable insights for proactive planning. This study bridges traditional efficiency analysis with modern predictive tools, offering recommendations to optimize terminal operations and sustain competitiveness.

INTERPLAY OF FINANCIAL RISK TOLERANCE IN RELATION TO FINANCIAL BEHAVIOR AND FINANCIAL WELLBEING AMONG YOUTH IN SABAH, MALAYSIA

2025-05-09T16:15:09+08:00

The interest in financial well-being has been growing rapidly in recent years. However, the impact of financial risk tolerance on financial well-being, particularly in terms of stress in money management and future financial security, remains less explored. This study aims to assess the relationship between these two variables within the context of youth in Sabah, Malaysia. Additionally, it examines financial behavior as a potential mediator in this relationship. The study employs a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach using SmartPLS software version 4.0 for data analysis. Data collection is expected to involve 300 respondents aged 15 to 30 years, representing Sabahan youth. The findings are anticipated to provide valuable insights for government agencies addressing financial well-being, serve as a foundation for future research to further explore this area, and act as a wake-up call for youth to enhance their financial literacy and improve their personal financial practices.

EVALUATING PARTNER PERFORMANCE IN SELECTION TO ENHANCE ORGANIZATIONAL PERFORMANCE WITH THE MEDIATING EFFECTS OF CO-CREATION

2025-02-07T22:20:01+08:00

The purpose of this study is to examine the impact of partner factors, including cost, quality, and capability on the performance and co-creation of organizations in Vietnam. Data were collected from property proprietors, CEOs, vice directors, management board assistants, and department managers of SMEs in Vietnam. The PLS-SEM technique was employed to collect and analyze a total of 454 valid responses. The results also illustrate the impact of partners' cost, partners' quality, partners' capability, and collaboration with partners on the success of SMEs in a developing market. The results also emphasized the role of collaborative creation in mediating the relationship between partner performance and SME business outcomes. This study offers novel insights into the literature on the impact of partnership on business co-creation and performance in terms of partners' capability, cost, and quality, as a result of its theoretical implications. This study helps fill the gap in supply chain management partner selection theories, specifically selection criteria and their consequences on business performance in Vietnam's uncertain situations. The results can offer tourism companies valuable insights into the strategic benefits of selecting, establishing, or maintaining a relationship, as well as strengthening their relationships with their business partners.

Elucidating the effects of environmental consciousness on green purchase behavior through the value-attitude-behavior model: Moderating role of price sensitivity

2025-04-01T22:14:04+08:00

This study examines consumers' green purchasing behavior through an extended value-attitude-behavior model. By using data collected from 486 Vietnamese who have purchased green products, the study reveals the influence of customers' value (environmental consciousness) on their general attitude toward the environment (pro-environmental attitude) and their specific attitude (attitude toward green products). Both attitudes would have positive effects on their green purchasing behavior. In addition, this study also explored that price sensitivity moderates with the relationship between both general and specific attitudes and green purchase behavior. These findings provide useful insights to be used by policymakers and business leaders in designing interventions that will inspire environmental values and attitudes in consumers, contributing towards a more responsible and greener future for consumerism within developing countries.

REVISITING REMITTANCE-LED DEVELOPMENT NEXUS IN DEVELOPING COUNTRIES THROUGH THE ROLE OF DIGITALIZATION

2025-07-16T23:31:23+08:00

Although remittance inflow is personal income for recipient households, its aggregate determines national reserves, foreign exchange stability, capital formation, investment, employment, and income. We argue that digitalization plays a crucial role in promoting the remittance-led development nexus in developing countries via digital platforms that enable faster, cheaper, safe, and instant transfer of remittance. This study re-evaluates the moderating role of digitalization on the remittance-development nexus in the top ten developing countries with the highest remittances from 1999 to 2022. We apply the panel ARDL methods, which include mean group (MG), common correlate effects (CCE), and augmented mean group (AMG) estimators. The main findings of this study establish that digitalization has minimal influence on the remittance-development nexus in developing countries due to the insignificant coefficients in all the models estimated. The direct estimation indicates that remittance and digitalization promote economic development, but with weak coefficients in almost all the models. Policymakers in developing countries should come up with an effective policy framework that will focus on increasing digitalization while at the same time reducing the cost of sending remittances to promote remittance inflow via official channels for higher economic development.

WHAT MATTERS MOST FOR THE MENTAL HEALTH ISSUES OF INTERNATIONAL UNIVERSITY STUDENTS: THE PREDOMINANT ROLE OF ACADEMIC STRESS

2025-05-23T00:00:36+08:00

Students’ journeys face a lot of challenges, especially those who are studying away from their homeland. One of the main challenges is maintaining a stable mental health. This study examines international university students’ mental health issues concerning communication, academic stress, financial difficulties, and culture adaptation. A total of 244 university students who studied in Malaysia from three different regions; Asia, Africa, and the Middle East, are the respondents. Data is collected via an adapted established questionnaire. SmartPLS is employed for data analysis. Findings showed that only one significant factor affects their mental health, which is academic stress. This study implies that academic stress management is crucial in supporting the students’ lives. Despite common perceptions, communication skills, culture adaptation, and financial difficulties were insignificant. Thus, university students' affairs should prioritize stress-free initiatives.

THE ROLE OF DIGITAL TRANSACTIONS, TAX POLICY, AND CTAS IN SHAPING TAXPAYER COMPLIANCE: A CASE STUDY OF INDONESIAN SMES

2025-02-07T20:11:36+08:00

This study examines the impact of digital transactions, tax policy, and the Core Tax Administration System (CTAS) on taxpayer compliance among small and medium-sized enterprises (SMEs) in Indonesia's tourism sector. Data were collected from SMEs in the Yogyakarta Special Region (DIY) and Bali Province using a quantitative survey method. Structural equation modeling (SEM) was employed to analyze the relationships among digital transaction adoption, perceptions of tax policy, CTAS effectiveness, and tax compliance, while also exploring the moderating effect of the Love of Money behavior. The findings reveal that digital transactions alone do not guarantee higher tax compliance due to infrastructural gaps, educational challenges, and concerns over privacy and enforcement. Transparent and well-structured tax policies significantly enhance compliance, and the implementation of CTAS strengthens traceability, system efficiency, and taxpayer trust. Behavioral factors, particularly financial attitudes, influenced compliance motivations, highlighting the need for incentive-driven policies. This study contributes to understanding how digital innovation, behavioral economics, and tax policy intersect to influence SME tax compliance in emerging economies. The findings provide practical recommendations for policymakers to integrate digital systems with targeted incentives, enhance digital and tax literacy, and strengthen infrastructure, thereby fostering a more inclusive and compliant tax environment in Indonesia. This approach aims to cultivate a culture of compliance among SMEs and ultimately strengthen Indonesia's fiscal resilience.