International Journal of Business Studies

The Influence of Firm Value, Financial Performance, and Good Corporate Governance on the Quality of Sustainability Reporting

2025-07-01T06:46:46+00:00

The growing importance of sustainability in business operations has encouraged companies to increasingly pay attention to and report on their social, environmental, and economic performance. Modern companies are expected to consider broader interests beyond just management and shareholders. Investors no longer rely solely on balance sheets, income statements, cash flows, and notes to financial statements when making investment decisions. There is a growing demand from stakeholders for company reports that contain more holistic information about the company's long-term value creation opportunities and its broader impact on society. Although many companies have published Sustainability Reports or ESG Reports, these reports are often fragmented and inconsistent, making stakeholder decision making more challenging (Global Head of IFRS & ESG Reporting, PwC United Kingdom). This study aims to examine the influence of firm value, solvency ratio, profitability ratio, leverage ratio, shareholders, and board of commissioners on the quality of sustainability reporting. A causal research method is applied in this study. A total population of 60 companies is used in the study, with 30 companies selected using purposive sampling based on specific criteria. The study's findings indicate that firm value, solvency ratio, profitability ratio, managerial ownership, and institutional ownership have a positive and significant influence on sustainability reporting, as evidenced by the t-test results showing t values greater > t values table.

Brand Love and Experience to Accelerate Loyalty Through Attachment Theory in Generation Y and Z

2025-07-01T06:47:35+00:00

This study aims to determine the relationship between brand image, satisfaction, experience, and loyalty mediated by attitude and brand love in generations Y and Z. This study adds the experience variable as a novelty in this study and Attachment Theory is used as the main theory. The method in this study uses a quantitative approach with a purposive sampling technique that produces 183 samples. This study found that brand image has a significant positive effect on satisfaction and attitude. The findings of this study indicate that brand love is significantly positively influenced by satisfaction, attitude, and experience. Loyalty is significantly positively influenced by brand love. This study is expected to be useful for companies about various aspects that can encourage brand love and experience in social commerce platform users. This study is then expected to be able to support companies in channeling contributions to marketing strategies and tactics.

Quality in the Music Applications: Case Study in Spotify, ITunes and JOOX

2025-07-09T03:07:57+00:00

In the several years, streaming services have been under the spotlight by disrupting traditional media consumption platforms. The music industry is one of the most heavily impacted by the existance of streaming services. The aim of this paper is to understand the customer’s expectation for a music application and how far that is being full filled. Through the SERVQUAL scale, the customer’s expectation and the perception of the applications’ services quality will be analysed and the perceived quality of music streaming platform, Spotify, and digital music platform, iTunes will be compared

Word Cloud Analysis and Business Model of Science Techno Park in Indonesian Universities

2025-07-09T03:07:02+00:00

The government issued a presidential regulation on national entrepreneurship development to strengthen the economic structure, and the government will add 1 million entrepreneurs. Universities play an essential role but must involve the industry and create a conducive environment. Science Techno Park unites the sector and academia by providing an environment that fosters interaction. Presidential Regulation No. 18 of 2020 mandates the establishment of Science Techno Parks based on higher education institutions. We studied the future of science and technology parks in Indonesia by analyzing news articles from websites between 2019 and 2024. The results of the word cloud analysis showed that the word "technology" was the most frequently encountered during coding, followed by "science," "research," "zone," and "innovation," which are the main elements of the STP. From the business model canvas, the most expansive customer segments include students, alums, researchers, startups, and industry. The value proposition is oriented towards technology in line with the university's competencies. The conclusion of the business model for science technoparks in Indonesian universities is in the development stage, with a focus on strengthening the ecosystem through innovation and industry collaboration.

Business Model Innovation for Non-formal Education Service at High School Level: A Case Study of OPSI Tutoring Center

2025-07-09T03:25:22+00:00

This study examines business model innovation in the non-formal education sector, focusing on OPSI Tutoring Center. Using a case study approach with mixed methods, data were collected through interviews, observations, and institutional documents, analyzed using the Business Model Canvas (BMC) and SWOT analysis. Findings show that OPSI has a strong value proposition through outcome-based programs, but faces challenges in distribution channels and income stability. The SWOT analysis highlights opportunities for hybrid learning models, digital expansion, and strategic partnerships. Strategic recommendations include improving customer interaction, strengthening internal evaluation, and integrating digital technology in operations and marketing. This research provides practical insights for innovation strategies in Indonesia’s non-formal education sector, supporting institutions in navigating digital transformation and achieving sustainable competitiveness.