Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1439
J. Juliana, R. Pramono, I. Yudistira, Grace Kezia Josephine, Jessica Shaina Wijaya
In this day and age, boba topping is one of the most popular toppings for selling drinks, especially bubble tea. The boba itself was discovered in 1987 in Taiwan but has only recently become popular. Researchers want to make innovations from boba by adding pumpkin as the main ingredient of boba. Pumpkin has many benefits, so it is excellent and safe to use as a topping. In this study, researchers wanted to know about the original boba's color, taste, texture, and aroma, which would change if the essential pumpkin ingredient was added. This research is experimental. The researcher used an organoleptic test consisting of a hedonic test and a hedonic quality test to determine the panelists' preferences and good and bad impressions of the boba made. The researcher distributed the product to 20 trained panelists to be given an assessment. The results showed that the comparison of preferences between authentic boba and boba using pumpkin as the primary ingredient was not much different. The products made are still favored by the panelists. There are also some significant changes to the boba in color, taste, texture, and aroma.
{"title":"Experimental Design Sensory Quality Boba Developed From Pumpkin","authors":"J. Juliana, R. Pramono, I. Yudistira, Grace Kezia Josephine, Jessica Shaina Wijaya","doi":"10.32535/ijabim.v7i1.1439","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1439","url":null,"abstract":"In this day and age, boba topping is one of the most popular toppings for selling drinks, especially bubble tea. The boba itself was discovered in 1987 in Taiwan but has only recently become popular. Researchers want to make innovations from boba by adding pumpkin as the main ingredient of boba. Pumpkin has many benefits, so it is excellent and safe to use as a topping. In this study, researchers wanted to know about the original boba's color, taste, texture, and aroma, which would change if the essential pumpkin ingredient was added. This research is experimental. The researcher used an organoleptic test consisting of a hedonic test and a hedonic quality test to determine the panelists' preferences and good and bad impressions of the boba made. The researcher distributed the product to 20 trained panelists to be given an assessment. The results showed that the comparison of preferences between authentic boba and boba using pumpkin as the primary ingredient was not much different. The products made are still favored by the panelists. There are also some significant changes to the boba in color, taste, texture, and aroma.","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132329469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1442
O. Sumampouw
{"title":"Analysis of Tax Incentive Implementation for MSME Taxpayers Affected by COVID-19 in Tomohon City","authors":"O. Sumampouw","doi":"10.32535/ijabim.v7i1.1442","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1442","url":null,"abstract":"","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122192760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1446
H. Sutanto, Yekti Utami, A. Diantoro
Support organizational performance requires a figure as the role model for the organization members. This research aims to investigate the influence of transformational leadership on job satisfaction, organizational commitment, and human resource performance. A survey method was used, in which primary data were obtained through questionnaires about transformational leadership, job
{"title":"The Influence of Transformational Leadership on Job Satisfaction, Organizational Commitment and Human Resource Performance in Islamic Boarding Schools","authors":"H. Sutanto, Yekti Utami, A. Diantoro","doi":"10.32535/ijabim.v7i1.1446","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1446","url":null,"abstract":"Support organizational performance requires a figure as the role model for the organization members. This research aims to investigate the influence of transformational leadership on job satisfaction, organizational commitment, and human resource performance. A survey method was used, in which primary data were obtained through questionnaires about transformational leadership, job","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"20 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131859412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1441
Muhammad Zais M. Samiun
{"title":"Optimal Island City Capacity: Ternate City Case","authors":"Muhammad Zais M. Samiun","doi":"10.32535/ijabim.v7i1.1441","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1441","url":null,"abstract":"","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115311771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1447
Rui Qi Tang, Y. Tan, Zhi-Xuan Tan, Yean Ting Tan, Ghezlan Almawad, Asla Alosaimi
{"title":"A Study of Courier Service Quality and Customer Satisfaction","authors":"Rui Qi Tang, Y. Tan, Zhi-Xuan Tan, Yean Ting Tan, Ghezlan Almawad, Asla Alosaimi","doi":"10.32535/ijabim.v7i1.1447","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1447","url":null,"abstract":"","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134320413","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-05-14DOI: 10.32535/ijabim.v7i1.1449
Yuli Liestyana, H. Oetomo, Tri Wahyuningsih, Muhamad Kiki Ariyanto
{"title":"Information Sharing, Informal Contracts, and Supply Chain Performance of SMEs in Gunung Kidul Regency, Indonesia","authors":"Yuli Liestyana, H. Oetomo, Tri Wahyuningsih, Muhamad Kiki Ariyanto","doi":"10.32535/ijabim.v7i1.1449","DOIUrl":"https://doi.org/10.32535/ijabim.v7i1.1449","url":null,"abstract":"","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132622898","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-20DOI: 10.32535/ijabim.v6i3.1331
E. Endoh, J. Pandey, Adrie Abram Sajow
The high price of local beef at the retail and end consumer levels is due to many members in the supply chain. As a result, the selling price is low at the producer level. The research aims to identify the state of production factors, analyze the product, financial information flows of the supply chain and the margin value of various distribution channels, and formulate a development strategy. The survey research with the case study model was conducted on 256 respondents with a qualitative descriptive analysis, network, supply chain distribution margins, and the formulation of strategies. The analysis results show that in North Sulawesi there are five distribution channels with varying margin values between 32.71-39.20 percent. This confirms that the supply routes for local beef and beef cattle commodities in North Sulawesi depress farmers' income and burden consumers. The development strategy is with an industrial approach from upstream to downstream.
{"title":"Analysis of the Supply Chain of Local Beef Cattle Commodity and Beef in North Sulawesi","authors":"E. Endoh, J. Pandey, Adrie Abram Sajow","doi":"10.32535/ijabim.v6i3.1331","DOIUrl":"https://doi.org/10.32535/ijabim.v6i3.1331","url":null,"abstract":"The high price of local beef at the retail and end consumer levels is due to many members in the supply chain. As a result, the selling price is low at the producer level. The research aims to identify the state of production factors, analyze the product, financial information flows of the supply chain and the margin value of various distribution channels, and formulate a development strategy. The survey research with the case study model was conducted on 256 respondents with a qualitative descriptive analysis, network, supply chain distribution margins, and the formulation of strategies. The analysis results show that in North Sulawesi there are five distribution channels with varying margin values between 32.71-39.20 percent. This confirms that the supply routes for local beef and beef cattle commodities in North Sulawesi depress farmers' income and burden consumers. The development strategy is with an industrial approach from upstream to downstream.","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134438119","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-20DOI: 10.32535/ijabim.v6i3.1328
Heni Rahmani Putri, Muhsin N Bailusy, Hartaty Hadady
This study aims to investigate the influence of financial literacy and Sharia financial literacy on financial attitude and behavior. The population in the study were students of Khairun University and IAIN Ternate. A total of 188 respondents were involved and purposively selected as the samples. The study used validity and reliability tests as part of the instrument test. For hypothesis testing, a simple regression analysis was used. The results showed that all hypotheses were supported. The final part of the study discusses findings, conclusions, and suggestions for future research.
{"title":"Generation Z: Financial Literacy, Sharia Financial Literacy, Attitude, and Behavior","authors":"Heni Rahmani Putri, Muhsin N Bailusy, Hartaty Hadady","doi":"10.32535/ijabim.v6i3.1328","DOIUrl":"https://doi.org/10.32535/ijabim.v6i3.1328","url":null,"abstract":"This study aims to investigate the influence of financial literacy and Sharia financial literacy on financial attitude and behavior. The population in the study were students of Khairun University and IAIN Ternate. A total of 188 respondents were involved and purposively selected as the samples. The study used validity and reliability tests as part of the instrument test. For hypothesis testing, a simple regression analysis was used. The results showed that all hypotheses were supported. The final part of the study discusses findings, conclusions, and suggestions for future research.","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114593876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-20DOI: 10.32535/ijabim.v6i3.1324
Muhammad Rifky Santoso
The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.
{"title":"Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia","authors":"Muhammad Rifky Santoso","doi":"10.32535/ijabim.v6i3.1324","DOIUrl":"https://doi.org/10.32535/ijabim.v6i3.1324","url":null,"abstract":"The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115501965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-20DOI: 10.32535/ijabim.v6i3.1326
S. H. Satoto, Hasa Nurrohim Kurniawan Putra
The purpose of this study is to investigate how financial literacy and other determinants affect the intention to use electronic money with consumer behavior as a mediating variable. The other determinants are financial capabilities, perceived benefits, and perceived ease of use. The data were collected by distributing questionnaires and analyzed using path analysis. The findings indicate financial literacy, financial capability, perceived benefits, and perceived ease of use directly influence the intention to use electronic money. Moreover, consumer behavior is able to mediate the influence of financial literacy, financial capability, and perceived ease of use, yet unable to mediate the effect of perceived benefits on intention to use electronic money.
{"title":"The Effect of Financial Literacy and other Determinants on the Intention to Use Electronic Money: Consumer Behavior as a Variable Mediation","authors":"S. H. Satoto, Hasa Nurrohim Kurniawan Putra","doi":"10.32535/ijabim.v6i3.1326","DOIUrl":"https://doi.org/10.32535/ijabim.v6i3.1326","url":null,"abstract":"The purpose of this study is to investigate how financial literacy and other determinants affect the intention to use electronic money with consumer behavior as a mediating variable. The other determinants are financial capabilities, perceived benefits, and perceived ease of use. The data were collected by distributing questionnaires and analyzed using path analysis. The findings indicate financial literacy, financial capability, perceived benefits, and perceived ease of use directly influence the intention to use electronic money. Moreover, consumer behavior is able to mediate the influence of financial literacy, financial capability, and perceived ease of use, yet unable to mediate the effect of perceived benefits on intention to use electronic money.","PeriodicalId":231128,"journal":{"name":"International Journal of Applied Business and International Management","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115832548","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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