Articles
FINANCIAL PERFORMANCE ANALYSIS OF COMPANIES THROUGH LIQUIDITY AND PROFITABILITY RATIO APPROACHES
Putri, PA Andiena Nindya;
Djaniar, Upik;
Lumentah, Natalia Reyne;
Mutmainah, Mutmainah;
Mere, Klemens
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v7i6.12949
This article presents a comprehensive literature review on the financial performance analysis of companies through liquidity and profitability ratio approaches. Financial performance is a critical indicator of a company's overall health and sustainability, influencing investment decisions and stakeholder confidence. Liquidity ratios, such as the current ratio and quick ratio, assess a company's ability to meet its short-term obligations, providing insights into operational efficiency and cash management. On the other hand, profitability ratios, including return on assets (ROA) and return on equity (ROE), measure a company's ability to generate profit relative to its revenue, assets, and equity. This review synthesizes recent studies to highlight the interrelation between liquidity and profitability, emphasizing that strong liquidity positions often correlate with improved profitability metrics. The findings underscore the importance of both ratios in providing a holistic view of a company's financial performance, enabling managers and investors to make informed decisions. Furthermore, the article suggests areas for future research, particularly regarding the impact of external factors on these financial ratios.
A STUDY ON THE RELATIONSHIP BETWEEN PERFORMANCE MANAGEMENT AND EMPLOYEE RETENTION IN START-UP COMPANIES
Ginting, Sunardi;
Retnowati, Eli;
Aslichah, Aslichah;
Rahayu, Betty;
Mere, Klemens
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v7i6.12950
This literature review examines the relationship between performance management and employee retention in start-up companies. In the competitive landscape of start-ups, retaining talented employees is crucial for sustaining growth and innovation. Effective performance management systems, which include regular feedback, clear performance metrics, and employee development opportunities, have been identified as vital components in enhancing employee satisfaction and loyalty. This study synthesizes findings from various research articles published post-2019, highlighting how robust performance management practices can lead to improved employee engagement and retention rates. Furthermore, it explores the unique challenges faced by start-ups in implementing these systems, such as limited resources and evolving organizational cultures. By analyzing the interplay between performance management and retention strategies, this review provides insights for start-up leaders seeking to foster a committed workforce. The findings underscore the importance of aligning performance management initiatives with employee expectations and organizational goals to create a sustainable business environment. Future research should focus on sector-specific studies to further elucidate the dynamics of performance management in diverse start-up contexts.
Manajemen Berbasis Data: Analisis Pengambilan Keputusan Strategis di Era AI
klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i2.7259
Manajemen berbasis data dengan dukungan AI memberikan peluang besar bagi organisasi untuk meningkatkan efisiensi operasional, mengidentifikasi peluang pasar baru, serta merespons perubahan lingkungan bisnis secara lebih adaptif. Tujuan penelitian ini adalah menganalisis pengambilan keputusan strategi di era AI. Penelitian ini menggunakan metode literature review dengan pendekatan sistematis untuk mengkaji dan menganalisis berbagai sumber akademik terkait manajemen berbasis data dan peran AI dalam pengambilan keputusan strategis. Manajemen berbasis data yang didukung oleh kecerdasan buatan telah membawa perubahan mendasar dalam cara organisasi mengambil keputusan strategis. AI memungkinkan analisis data dalam skala besar dengan akurasi dan kecepatan tinggi, yang berdampak pada peningkatan efisiensi operasional dan efektivitas bisnis.
Transformasi Digital Dalam Manajemen: Dampaknya Terhadap Efesiensi Dan Produktivitas Perusahaan
klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i2.7305
Efisiensi dan produktivitas merupakan dua aspek krusial yang dipengaruhi oleh transformasi digital. Perusahaan yang menerapkan teknologi digital cenderung memiliki produktivitas yang lebih tinggi dibandingkan dengan perusahaan yang masih menggunakan metode konvensional. Tujuan penelitian ini adalah untuk menganalisis transformasi digital dalam manajemen: dampaknya terhadap efesiensi dan produktivitas perusahaan. Penelitian ini menggunakan metode literature review atau tinjauan pustaka untuk menganalisis dampak transformasi digital terhadap efisiensi dan produktivitas perusahaan. Literature review dipilih sebagai metode penelitian karena memungkinkan analisis sistematis terhadap berbagai studi, artikel ilmiah, dan laporan industri yang relevan dengan topik ini. Transformasi digital dalam manajemen telah memberikan dampak yang signifikan terhadap efisiensi dan produktivitas perusahaan. Dengan adopsi teknologi seperti kecerdasan buatan, big data, komputasi awan, dan otomatisasi, perusahaan mampu meningkatkan efisiensi operasional dengan mengurangi biaya, mempercepat proses bisnis, serta meningkatkan akurasi dalam pengambilan keputusan.
Employee Experience 5.0: Membangun Budaya Kerja yang Humanis dan Berorientasi Teknologi
Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i3.7587
Teknologi telah menjadi pendorong utama dalam membentuk budaya kerja modern. Implementasi alat digital, seperti platform kolaborasi dan sistem manajemen kinerja berbasis AI, telah meningkatkan efisiensi dan produktivitas. Tujuan penelitian ini adalah menganalisis budaya kerja yang humanis berorientasi teknologi. Metode penelitian yang digunakan adalah literature review Lakukan pencarian literatur menggunakan basis data akademik seperti Google Scholar, Research Gate, dan portal jurnal universitas terkemuka. Pastikan literatur yang diambil berasal dari lima tahun terakhir untuk menjaga relevansi dan aktualitas informasi.? Terapkan kriteria inklusi dan eksklusi untuk memilih literatur yang sesuai. Hasil penelitian menunjukkan bahwa Employee Experience 5.0 merupakan pendekatan terbaru dalam manajemen sumber daya manusia yang menggabungkan teknologi digital dengan aspek humanis dalam lingkungan kerja. Berbeda dari konsep sebelumnya, Employee Experience 5.0 tidak hanya berfokus pada otomatisasi dan efisiensi, tetapi juga menekankan kesejahteraan karyawan, keterlibatan emosional, dan budaya kerja yang inklusif.
Transformational Leadership And Employee Engagement: A Study On Organizational Success In The Digital Age
Agus Suyatno;
Indra Krishernawan;
Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i3.7710
Transformational leadership is characterized by leaders who inspire, motivate, and intellectually stimulate their followers, fostering an environment where employees feel valued and empowered to achieve beyond expectations (Bass, 1985). Such leaders focus on four key components: idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration. This study adopts a systematic literature review (SLR) approach to explore the relationship between transformational leadership and employee engagement, and how these factors contribute to organizational success in the digital age. The systematic review clearly demonstrates that transformational leadership significantly enhances employee engagement, which serves as a powerful driver of organizational success in the digital era. Organizations that prioritize the development of transformational leadership competencies are better equipped to navigate digital disruptions, foster innovation, and retain top talent.
Talent Management Strategies And Their Impact On Employee Retention
Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 3 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i3.7839
Talent management refers to the systematic attraction, development, retention, and deployment of individuals with high potential and value to the organization. The purpose of this study is to analyze talent management strategies and their impact on employee retention. This study adopts a literature review methodology to explore and synthesize existing research on the relationship between talent management strategies and employee retention. The literature review method is particularly suitable for gaining a comprehensive understanding of a topic by systematically collecting, analyzing, and interpreting previous studies, theories, and empirical findings. This study has demonstrated that talent management strategies play a crucial role in influencing employee retention. Through the review of relevant literature, it is evident that organizations that implement well-structured talent management practices—such as leadership development, career advancement opportunities, performance management, employee engagement initiatives, and continuous learning programs—are more successful in retaining high-performing employees.
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan
Klemens Mere
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)
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DOI: 10.37385/msej.v6i4.8278
Struktur modal memiliki peran strategis karena keputusan terkait pembiayaan tidak hanya berdampak pada risiko dan profitabilitas, tetapi juga pada nilai perusahaan secara keseluruhan. Tujuan penelitian ini untuk menganalisis pengaruh struktur modal terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode tinjauan pustaka (literature review). Pendekatan ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis hasil-hasil penelitian terdahulu yang relevan dengan pengaruh struktur modal terhadap kinerja keuangan perusahaan. Struktur modal memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan, baik secara positif maupun negatif, tergantung pada proporsi utang dan ekuitas serta sektor industri tempat perusahaan beroperasi. Indikator struktur modal seperti Debt to Equity Ratio (DER) dan Total Debt to Total Assets (TDTA) terbukti memengaruhi Return on Assets (ROA) dan Return on Equity (ROE).
DAMPAK LINGKUNGAN KERJA YANG INKLUSIF TERHADAP RETENSI KARYAWAN DI PERUSAHAAN RINTISAN
Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v8i1.14120
Lingkungan kerja yang inklusif memainkan peran penting dalam meningkatkan retensi karyawan, terutama di perusahaan rintisan yang membutuhkan inovasi dan adaptabilitas tinggi. Penelitian ini mengkaji dampak inklusivitas dalam lingkungan kerja terhadap retensi karyawan melalui tinjauan literatur terbaru sejak 2019. Lingkungan kerja inklusif, yang ditandai dengan keadilan, penghormatan, dan dukungan terhadap keragaman, meningkatkan kepuasan serta loyalitas karyawan. Hasil dari literatur yang ditinjau menunjukkan bahwa perusahaan rintisan yang menerapkan inklusivitas lebih mampu mempertahankan talenta terbaik, karena karyawan merasa dihargai dan termotivasi untuk berkontribusi pada tujuan organisasi. Penelitian ini juga menyoroti tantangan yang dihadapi perusahaan rintisan dalam mengimplementasikan kebijakan inklusif akibat keterbatasan sumber daya dan dinamika yang cepat berubah. Artikel ini memberikan wawasan tentang praktik terbaik dalam menciptakan lingkungan kerja inklusif dan implikasinya terhadap strategi retensi karyawan jangka panjang. Hasil penelitian menekankan pentingnya komitmen kepemimpinan dan evaluasi konsisten terhadap inklusivitas tempat kerja untuk menjaga daya saing dalam pasar talenta.
EMPLOYEE WELL-BEING IN THE DIGITAL ERA: BALANCING TECHNOLOGY AND MENTAL HEALTH IN THE WORKPLACE
Eli Retnowati;
Fahmi Kamal;
Karyono Karyono;
Tri Seno Anjanarko;
Klemens Mere
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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DOI: 10.31539/costing.v8i2.14549
The digital era has transformed the workplace, introducing new opportunities and challenges for employee well-being. This article explores the impact of technology on mental health in the workplace, focusing on strategies to balance productivity and well-being. Through a literature review of studies published from 2020 onwards, the article examines key themes such as digital overload, remote work challenges, and the role of organizational support in promoting mental health. The findings reveal that while technology enhances efficiency, it also contributes to stress and burnout if not managed effectively. Practical recommendations are provided to help organizations foster a healthy work environment, including the implementation of digital wellness programs, flexible work policies, and mental health resources. This study contributes to the growing body of literature by synthesizing contemporary research and offering actionable insights for improving employee well-being in the digital age.