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Jurnal

Business: Theory and Practice

Scopus

ISSN 1648-0627 · Vilnius Gediminas Technical University · 867 artikel di indeks

  1. Artikel Jurnal Teks lengkap

    The role of network value alignment (NVA) in improving marketing performance

    Faqih Nabhan; Agus Waluyo; Augusty Tae Ferdinand

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This research was conducted to identify factors in enhancing marketing performance by testing several aspects such as service orientation, service climate, and network value alignment (NVA). Furthermore, an identification was performed on the factors influencing the improvement of marketing…

  2. Artikel Jurnal Teks lengkap

    What burns out young generations? Part I. Professional burnout among employees from generations Y and Z – problem analysis

    Anna Kowalczyk-Kroenke

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    Professional burnout is one of the most toxic phenomena affecting employees in contemporary organisations. Previously researchers focused on the professional burnout syndrome in the context of professions involving severe stress in the workplace. However, the changing realities of the modern world…

    Juga tersedia di: DOAJ

  3. Artikel Jurnal

    Fragmented authority and deferred action: deconstructing environmental governance under the European Green Deal in Lithuania

    Mehmet Recai Uygur; Augustė Dumčiūtė; Yeganeh Arablousabet

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study critically examines the evolving landscape of environmental governance in Lithuania within the context of the European Green Deal, drawing on three semi-structured interviews with executive, academic, and legislative stakeholders. Using a two-phase methodology that combines thematic…

  4. Artikel Jurnal

    Development of innovation capability through intellectual capital, psychological capital, authentic leadership, and knowledge management in the trading industry

    Wisnu Yuwono; Jeremy Kent Seputra; Mulyaningrum Mulyaningrum dkk.

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    Innovation capability is increasingly critical for organizations facing technological disruption and global competition. In Indonesia, particularly in Batam City’s trading industry, firms struggle to enhance innovation despite the growing availability of digital technologies such as Radio Frequency…

  5. Artikel Jurnal

    Bank group performance grouping model based on core capital in top banks during the pandemic in Indonesia

    I Nyoman Nugraha Ardana Putra; Busaini; Dwi Putra Buana Sakti

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study investigates the health levels of Core Capital 4 banks during the COVID-19 pandemic by employing methods that focus on credit risk and profitability. Designed as a comparative analysis, the research examines differences in the financial health of these banks prior to and throughout the…

  6. Artikel Jurnal

    Perceived income stability and financial security among gig workers in Indonesia: a socioeconomic and occupational analysis

    Nurmala Ahmar; Andri Setia Dharma; Dwi Prastowo Darminto

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    The gig economy of flexible, platform-mediated, and task-based work has been reshaping the labour markets of countries worldwide, including Indonesia. Gig workers usually operate without formal contracts or social protection and face unique challenges related to income volatility management and…

  7. Artikel Jurnal

    Independent and joint effects of carbon performance and family ownership on financial reporting quality

    Hendra Susanto; Nyoman Adhi Suryadnyana; Rusmin Rusmin dkk.

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater carbon emission disclosure reduces audit…

  8. Artikel Jurnal

    The role of strategic management accounting in digital capabilities and competitive advantage in the tourism industry

    Quang Linh Huynh; Chu Thuy Anh

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This research investigates the extent to which the essential aspects of digital capabilities like Big Data Analytics (BDA), Digital Competence (DCT), and Quality of Information Technology (QIT) influence Strategic Management Accounting (SMA) and Competitive Advantage (CA) in Vietnamese tourism…

  9. Artikel Jurnal

    Understanding employee attitudes toward artificial intelligence in the workplace: a systematic review of attitude definitions and measurements

    Ramunė Bagočiūnaitė; Auksė Endriulaitienė

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study aims to provide a comprehensive synthesis of existing empirical research on employee attitudes toward artificial intelligence (AI) in the workplace, with a particular focus on how these attitudes are defined and measured. Therefore, systematic literature review was performed. Following…

  10. Artikel Jurnal

    From learning value to sustainable action: motivational pathways in the context of higher education and organisational ethics

    Mehmet Recai Uygur; Gabija Skučaitė

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study investigates how students’ perceptions of the value and meaning of learning translate into sustainable and prosocial behavior through competence/autonomy and moral orientation. Cross-sectional survey data were collected from 417 university students, and mean composite scores were…

  11. Artikel Jurnal

    Integrating strategy tripod and market absorptive capability for sustainability in the creative industry

    Muh. Indra Fauzi Ilyas; Syarifuddin Syarifuddin; Nurfaidah Nurfaidah

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study aims to examine the influence of the strategy tripod on business sustainability, while testing the mediating role of Market Absorptive Capability (MAC) among creative industry entrepreneurs in South Sulawesi, Indonesia. Quantitative research design was employed using survey data…

  12. Artikel Jurnal

    Navigating the green gap: the role of identity alignment motivation in shaping sustainable consumption behavior

    Mahmud Mahmud; Roymon Panjaitan; Febrianur Ibnu Fitroh Sukono Putra dkk.

    Business: Theory and Practice, Vol. 27 No. 2 · 2026 · Inggris · DOAJ Scopus

    This study examines how environmental awareness, social norms, and identity alignment motivation influence sustainable consumption behavior among Generation Z students in Central Java. It explores the “green gap” between intention and actual behavior, focusing on identity alignment motivation as a…

  13. Artikel Jurnal

    An examination of mediating mechanisms in the relationship between intellectual capital, good corporate governance, and firm performance

    Ernie Riswandari; Wahyudin Zarkasyi; Harry Suharman dkk.

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    Increased competition in the industry is a result of globalization, which brings both challenges and opportunities for all parties involved. The expansion of the business sector and ease of market entry have made competition even fiercer, leading to more competitive prices. Companies are working…

  14. Artikel Jurnal

    Hedonic motivation and online purchase intention: the moderating role of gender

    Mutiara Dian Azzahra; Agus Maolana Hidayat; Mahir Pradana

    Business: Theory and Practice, Vol. 27 No. 2 · 2026 · Inggris · DOAJ Scopus

    This research aims to determine the differences between men and women through the overall moderating role of gender between perceived usefulness, perceived ease of use, and hedonic motivation on online purchase intentions on five e-commerce sites in Indonesia. Primary data was obtained through the…

  15. Artikel Jurnal

    How absorptive capacity drives business model innovation through strategic agility: an empirical study of an Indonesian state-owned logistics enterprise

    Nur Azizah; Rofiaty Rofiaty; Nur Khusniyah Indrawati dkk.

    Business: Theory and Practice, Vol. 27 No. 2 · 2026 · Inggris · DOAJ Scopus

    This study examines the impact of absorptive capacity and strategic agility on Business Model Innovation (BMI) in Indonesia’s logistics sector, emphasizing the mediating role of strategic agility. A quantitative survey was conducted among 434 managerial employees of a state-owned logistics…

  16. Artikel Jurnal

    Financial education and decision-making in entrepreneurship among university students: a correlational study in the Latin American context

    Marycarmen Rodriguez Santos; Frank Luis Guanipa Ramírez; Yasher Hernan Delfin Silva dkk.

    Business: Theory and Practice, Vol. 27 No. 2 · 2026 · Inggris · DOAJ Scopus

    This study examines how financial education and decision-making in university students who are entrepreneurs in Latin America are related to accounting and management careers. A sequential mixed design was adopted: first, a cross-sectional survey applied to students from Peru, Venezuela and the…

  17. Artikel Jurnal

    Effectiveness of digital media marketing strategy in improving marketing performance in SMEs: a study with service dominant logic theory perspective

    Weni Novandari; Suliyanto Suliyanto; Siti Zulaikha Wulandari dkk.

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    This study investigates the influence of digital media marketing strategy on brand innovation, performance, and overall marketing performance in Indonesia’s SME Creative Industry sector. The study examines how digital media brand innovation and digital media performance act as mediators in…

  18. Artikel Jurnal

    Digital technologies as catalysts for sustainable economic growth and innovation: algorithmic models and applications

    Oleksii Lytvynov; Iryna Shevchenko; Roman Trishch dkk.

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    In the modern era, digital transformation has become an integral part of the development of economies and society as a whole. Digital technologies, such as automation, artificial intelligence, the Internet of Things (IoT), and analytical platforms, have great potential for optimizing economic…

  19. Artikel Jurnal

    Gamification and its impact on improving training and business innovation processes

    Nelson Jesús Campos Rosendo; Soratna Verónica Navas Gotopo

    Business: Theory and Practice, Vol. 27 No. 1 · 2026 · Inggris · DOAJ Scopus

    The aim of this study was to analyze the impact of gamification on employee motivation and engagement in business innovation processes. A systematic literature review (SLR) was conducted, including 55 articles retrieved from the Scopus database, following the PRISMA statement guidelines. Inclusion…