TIJAB (The International Journal of Applied Business)

Front Matter Vol. 9 No. 2, 2025

Front Matter — 2025-11-10

Front Matter Vol. 9 No. 2, 2025

Back Matter Vol. 9 No. 2, 2025

Back Matter — 2025-11-10

Back Matter Vol. 9 No. 2, 2025

Green Human Resources Management in Waste Management (Study Southeast Asia)

Fanesha Fazriyani — 2025-11-10

Background: Waste management challenges numerous countries, particularly developing ones. This review indicates that Southeast Asia, particularly Vietnam, receives a score of 24.5 points, considered low.

Objective: This study reviews the literature on green human resource management in waste management. The author examines the issue from a regional perspective, particularly emphasizing Southeast Asia.

Method: This bibliometric analysis is based on data compiled over the last five years, from 2020 to 2024.

Results: In Southeast Asia, the company can effectively manage pollution by utilizing green human resources, including employees' skills, knowledge, and abilities related to environmental initiatives or practices. In Vietnam, initiatives are underway to promote the advancement of environmentally beneficial technologies. They are constructing a Vietnam green technology database based on an annual green technology classification system: establishing a specialized organization to develop ecologically friendly technology similar to China's green bank. By implementing green human resource management practices, organizations in Indonesia foster a work environment in which employees are confident and prepared to contribute to environmentally favourable initiatives.

Conclusion: Singapore has the highest score for Southeast Asia's most environmentally friendly country. Malaysia and Indonesia affirm that employees with skills, knowledge, and abilities related to environmental initiatives or practices are more likely to engage in environmentally oriented behaviour. Kamboja actively encourages employees to develop environmentally friendly ideas; knowledge transfer is required to achieve a better Environmental Performance Index.

Keywords: Green Human Resource Management, Waste Management, Environmental Performance

Identifying the Critical Variables Between Corporate Sustainability and Business Strategy: Case Study of PT ISM

Anzala Adli Mandrian — 2025-11-10

Background: The 2015 Paris Agreement emphasized the need for significant measures to reduce greenhouse gas (GHG) emissions to 45% by 2030 and achieve net zero by 2050. By continuously expanding its business to a global scale, PT ISM has a more significant obligation to be sustainable and socially, environmentally, and ethically responsible. Therefore, the company needs to integrate these aspects into its business operations as smoothly as possible to avoid economic loss and gain competitive advantage.

Objective: The goal of this research is to understand the relationship between PT ISM’s sustainability and business-related activities. This research also identifies the critical variables that connect these two concepts by using the sustainability balanced scorecard framework as a basis to develop a corporate-level strategy.

Method: Content analysis using ATLAS.ti coding software was utilized to systematically review, note, and group the data from the PT ISM sustainability report into categorized concepts in a coding scheme based on the sustainability balanced scorecard framework. Further analysis was done through co-occurrence analysis using ATLAS.ti to find the intensity of the relationships between these categorized concepts.

Result: The coding scheme clearly patterns sustainability and business-related concepts such as GHG emissions, biodiversity, community development, financial performance, and operational efficiency. PT ISM also incorporates many of its sustainability-related activities into its internal processes and organizational capacity based on the intensity of co-occurrence probability.

Conclusion: A company's sustainability and business-related activities can be linked using a sustainable balanced scorecard framework. The intensity of these relationships can also be reviewed and identified as a basis for developing an integrated corporate-level strategy that incorporates sustainability and business-related elements.

Keywords: balanced scorecard; business strategy; co-occurrence analysis; content analysis; sustainability

The Factors Affecting E-Banking Service Satisfaction and Usage Behavior

Sidra Sidra — 2025-11-10

Background: The study focuses on the use and satisfaction of e-banking in China, highlighting the importance of customer satisfaction.

Objective: This study aims to determine customer satisfaction, the most used features, determinants of e-banking use, characteristics of websites, and user satisfaction levels.

Method: The study combines the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Expectation Confirmation Theory (ECT) to assess key variables such as user attitude, ease of use, usefulness, perceived value, trust, service quality, and satisfaction with e-banking services through questionnaire surveys and Smart PLS 4 data analysis tools.

Results: The study found that perceived value, trust, and service quality are the main determinants of satisfaction, while perceived usefulness and ease of use significantly affect user attitudes. In addition, although security risks have a non-significant impact on attitudes, performance risks still have a negative impact.

Conclusion: The study also pointed out that young people are the main user group of e-banking services, and banks need to improve service quality to meet user needs and enhance user satisfaction. Overall, e-banking services have advantages in improving convenience and reducing costs, but they need to continuously optimize user experience to expand market share.

Keywords: E-banking; Attitude; Trust; Risk Performance; Satisfaction

Factors Influencing Mortgage Decision Making: Financial Inclusion as Mediation Variable

Albiansyah Margana Putra — 2025-11-10

Background: Indonesia is a developing country with low social welfare. Its small per capita income level, high consumptive spending, and high property prices make decent housing difficult, which is an important factor in our research.

Objective: This research aimed to comprehensively examine the factors that affect Mortgage Decision-Making among people in Cirebon Regency.

Method: Data was collected on the community in Cirebon City through a survey using a Google Form distributed to respondents online and offline. A causal associative method was implemented for this research, with a sample of 190 respondents chosen from purposive sampling, with the criteria of having previously taken out or planning to take out a Home Ownership Credit. SEM-PLS version 3.0 was utilized for data analysis.

Results: The research findings revealed that Financial Literacy does not significantly influence Mortgage decision-making, while Financial Planning does. The other findings indicated that Financial Inclusion cannot mediate the relationship between Financial Literacy and Financial Planning on Mortgage Decision-Making.

Conclusion: Financial inclusion is an indicator of financial literacy and financial planning. It can be proven that other factors, such as social factors, community psychology, and community confidence, must be improved in reaching a mortgage credit decision. The role of the government is also very important in this case; providing learning about financial literacy is one alternative to increasing public awareness.

Keywords: Financial Literacy; Financial Planning, Financial Inclusion, Mortgage Decisions, Home Ownership Credit

Revealing the Critical Factors for Tax Compliance Behaviour: An Application of Importance-Performance Map Analysis

Faustine Juma Masunga — 2025-11-10

Background: Scholars have devoted more time to the concept of tax compliance behaviour in recent years. Insufficient tax revenue collection is one effect of low tax compliance behaviour. The problem of low tax compliance behaviour is universal. If not addressed, emerging and fastest-growing economies with vastly commanding tax authorities will have insufficient tax revenue to finance their budgets.

Objective: This study sought to divulge the critical factors for tax compliance behaviour. Transforming the ways of tax collection into a digital era is central to easy tax compliance. To meet this objective, this study linked the electronic tax system employing the Importance Performance Map Matrix (IPMM), a crucial matrix to determine the importance and performance of the constructs to explain tax compliance behaviour.

Method: This study adopted the survey method. Information on variables under investigation was collected from business centres. A stratified random sampling was employed to obtain the taxpayers who use the e-tax system. The study analyzed data using Structural Equation Modelling (SEM) using SmartPLS3.

Results: Unveiled that behavioural intention is a critical factor in enhancing the behaviour of taxpayers to comply. Additionally, performance expectancy highly influences taxpayers to comply. When taxpayers have high expectations of productivity and return on the e-tax system they use, it drives more intention to voluntary tax compliance.

Conclusion: Tax authorities are argued to introduce or design e-tax systems that improve taxpayers’ businesses and increase government tax revenue.

Keywords: Behavioural Intention; Tax Compliance Behaviour; Importance Performance Map Matrix.

Intergenerational Dynamics of Consumer Complaint Behavior: The Impact of Self-Concept, Values, and Emotional Intelligence

Megawati Simanjuntak — 2025-11-10

Background: Complaint behavior allows consumers to express dissatisfaction; however, many remain silent instead of voicing their complaints. Different generational groups may exhibit varying tendencies and influencing factors related to complaint behavior.

Objective: The purpose of this research was to compare and examine how self-concept, value, and emotional Intelligence affected the complaint behavior of the baby boomer, Generation X, and Generation Y generations.

Method: This cross-sectional study used direct interviews and structured questionnaires. A quota sample technique was used to choose 90 homemakers, 30 from each generation.

Results: This study showed significant differences in self-concept between Generation X and baby boomers and Generation Y, as well as in value conflict between Generation X and Y. However, emotional Intelligence did not differ significantly. Self-concept influenced complaint behavior in Generation X, but not in baby boomers and Generation Y. This finding emphasizes the importance of grievance resolution strategies tailored to the characteristics of each generation.

Conclusion: Generation X's maturity and productivity contribute to their stronger self-concept and multitasking ability, while Generation Y shows the highest complaint behavior. Efforts to enhance complaint behavior may benefit from focusing on self-concept development, particularly in less expressive generations. Further research could explore other variables influencing complaint behavior.

Keywords: consumer complaint behavior; emotional intelligence; self-concept; value

A Causal Analysis of Consumers' Awareness Towards Eco-Friendly Green Products

Najah Hassan Salamah — 2025-11-10

Background: The awareness of green products is a major constant that boosts the green market and guides consumers' purchasing decisions.

Objective: This study investigates the causal relationship of awareness regarding green products in Saudi Arabian consumers.

Method: A descriptive study was conducted, and data were collected from 205 participants using a closed-ended questionnaire designed after reviewing the literature of previous studies. The data gathered through the survey was analysed using a statistical package for the social sciences (SPSS), and a partial least squares structural equation modelling (PLS-SEM) technique was used to verify the constructed model in two steps: first, to evaluate the reliability and validity of the measured model, and second, to evaluate the predictive. All items were appropriately loaded to particular constructs. Factor loadings were examined to assess construct validity, with acceptable loadings higher than 0.60.

Results: The study's results provided that marketing and loyalty have statistically significant and positive influences on awareness of green products. However, pricing has a positive but statistically insignificant impact on awareness of green products. Furthermore, benefits have a significant positive relationship with awareness of green products. At the same time, promotional strategies have a statistically significant positive effect, and availability is also positively influenced by green product awareness.

Conclusion: This study concluded that marketing's effect on product awareness was the highest because it enhances marketing strategies and the tendency towards green products. In the Saudi population, effective marketing will have a significant impact on promoting consumers' attitudes towards buying green products.

Keywords: Awareness; Consumers; Eco-friendly; Green products; Saudi Arabia

Sharia Pay Later Innovation in the Eyes of Generation Z: Does Brand Awareness Mediate the Effect of Sharia Religiosity and Financial Literacy on Trust?

Fahmi Dwi Mawardi — 2025-11-10

Background: Sharia Pay Later innovation is a special attraction in the development of the Sharia Fintech world. Generation Z, with unique characteristics and becoming the majority of the population in the future, will certainly respond differently to the Sharia Pay Later Innovation.

Objective: This study aims to prove the Z Generation trust model on sharia pay later innovation associated with religiosity, sharia financial literacy, and the mediation role of brand awareness.

Method: This study was designed using a quantitative-explanatory approach. A Structural Equation Model (SEM) analysis was used to test the model defined in this study.

Results: In the research results, when researchers provide mediating factors using brand awareness, they have not found significant results on the influence of religiosity and trust. This is caused by Generation Z's religiosity factor, which is still not strong enough to influence individual trust. When using the Islamic financial literacy factor on Generation Z Trust through Brand Awareness, it is proven to be able to influence positively and significantly.

Conclusion: Generation Z's religiosity cannot build trust in Sharia Pay Later Innovations. Generation Z tends to see the Brand from the Sharia Pay Later to be able to trust their new product. In essence, individual Islamic financial literacy increases brand awareness and creates a sense of trust or not to using the Sharia Pay Later Innovation by Generation Z.

Keywords: Generation Z; Trust; Innovation; Sharia Pay Later; Islamic Financial Technology