International Journal of Applied Management and Business

Driving Lean Manufacturing through Corporate Governance and Intellectual Capital: The Moderating Influence of Organizational Culture

2025-08-17T10:51:53+07:00

Purpose – This study examines the influence of corporate governance and intellectual capital on lean manufacturing implementation, with organizational culture as a moderating variable.

Methodology/approach – A survey was conducted with 118 employees from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with at least a Diploma (D3) degree and two years of experience. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Findings – Corporate governance and intellectual capital significantly enhance lean manufacturing practices. Organizational culture positively moderates these relationships, amplifying their effects.

Novelty/value – This research integrates governance, intellectual capital, and culture as key determinants for lean success in Indonesian manufacturing firms, expanding the lean implementation literature in emerging markets.Keywords – Lean manufacturing, corporate governance, intellectual capital, organizational culture, PLS-SEM.

Keywords: Corporate Governance, Intellectual Capital, Lean Manufacturing, Organizational Culture

Green Finance, Environment Performance, and CSR on Financial Performance Industrial Sector in Indonesia: The Moderating Role of Good Corporate Governance

2025-08-27T12:05:28+07:00

This study aims to analyze the influence of Green Finance, Environmental Performance, and Corporate Social Responsibility (CSR) on financial performance, with Good Corporate Governance (GCG) as a moderating variable, in industrial sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample consists of 41 companies, employing panel data regression analysis processed using E-Views 13. The findings reveal that Green Finance, Environmental Performance, and CSR have a significant effect on Return on Assets (ROA), and that GCG is proven to moderate these relationships. Meanwhile, only Green Finance and GCG significantly affect Return on Equity (ROE), with GCG moderating solely the effect of Green Finance on ROE. These results underscore that the effective implementation of GCG can strengthen the impact of corporate sustainability practices on financial performance and support long-term business continuity.

A Behavioral Analysis of Food Businesses in Surakarta City in Applying for Badan POM Registration Number

2025-08-17T13:56:19+07:00

Purpose – This paper seeks to to analyze the factors influencing the behavior of food business actors in applying for Badan POM registration number, using the Theory of Planned Behavior (TPB) framework.

Methodology/approach – The research employs a quantitative method through a survey of 44 food business actors in Surakarta who already possess an Badan POM registration number. The sampling technique used is convenience sampling, and the data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS software.

Findings – It was found that the attitude toward the behavior variable has a significant direct effect on behavior. The perceived behavioral control variable significantly affects behavior, but indirectly, with behavioral intention as a mediator. Meanwhile, subjective norm does not have a significant influence on behavior, either directly or indirectly. Behavioral intention, as a mediating variable, significantly influences behavior..

Novelty/value – Understanding the procedures, fulfilling the facility and infrastructure requirements, and having internet access are important factors in shaping the behavior of food business actors when submitting an application for a Badan POM registration number.

Determinants of Muslim Tourist Satisfaction in a Muslim Majority Country: A Structural Equation Modeling Approach

2025-08-03T16:31:33+07:00

Muslim tourism represents a sizable segment of the global travel industry, mainly in Muslim-majority nations. Despite its developing significance, there is constrained research on the factors that impact Muslim tourist satisfaction in such contexts. Addressing this gap, this study investigates the determinants of Muslim tourist satisfaction by reading five key variables: halal food and beverages, destination image, religious motivation, prayer facilities, and service quality. Utilizing a quantitative technique, the study employed the Smart-PLS technique to analyze data collected from Muslim travelers. The results reveal that destination image, prayer facilities, and service quality have a widespread impact on Muslim tourist satisfaction. Nevertheless, halal foods and beverages and religious motivation no longer showed statistically significant results. These findings highlight the important influence of destination image, prayer facilities, and service quality concerning Muslim tourist experiences. The paper can contribute to the current literature by providing empirical evidence of determinants of Muslim tourist satisfaction in Muslim-majority countries and highlighting the importance of stakeholders' awareness of how these factors need to be addressed. Practical aspects include the enhancement of targeted policies and projects for enhancing destination attractiveness, encouraging high-quality service provision, and an adequate number of places of worship to meet the demand of Muslim visitors. Future studies can also investigate the cultural and demographic influences on satisfaction in an analogous way to gain a deeper understanding.

Analysis of The Impact of Data Information Explanation Request Letter in Improving Tax Compliance Behavior

2025-08-17T12:52:36+07:00

A Request for Explanation of Data and/or Information (SP2DK) is issued when there is a discrepancy or error in the Tax Return reported by taxpayer (WP). The main purpose of SP2DK is to request clarification from taxpayer regarding data or information that is considered inappropriate. This study uses an interpretive qualitative approach with a transcendental phenomenology paradigm. The number of informants in this study was 5 people. The results of the study obtained from 5 informants were that there were indeed errors made by taxpayer which stemmed from ignorance of tax regulations and VAT responsibilities. The Taxpayer hopes that there will be an education provided by the tax authorities and a good relationship between taxpayer and the tax authorities. After the SP2DK, taxpayers tend to behave compliantly beause they realize that the costs of tax non-compliance are greater than tax compliance cost both formally and materially.