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All Journal Journal of Economics and Business UBS Journal of Comprehensive Science
Bangun, Rehulina
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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The Effect of Financial Management Training, Corporate Governance, and Strategic Financial Management on Company Value in the Digital Economy Era: A Systematic Literature Review (Prisma 2007–2025) Pakpahan, Benhur; Bangun, Rehulina; Rosanti , Raina
Journal of Comprehensive Science Vol. 4 No. 10 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i10.3674

Abstract

This study aims to systematically analyze the relationship between financial management training, corporate governance, and strategic financial management on increasing company value in the digital economy era. Using a Systematic Literature Review (SLR) approach based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) protocol, this study examines 18 scientific articles published in the period 2007–2025 from the Scopus, SSRN, DOAJ, and Google Scholar databases. From the initial 284 articles identified, 42 passed eligibility screening, and 18 were included in the final thematic synthesis. The distribution comprised 6 articles on financial training (33.3%), 5 articles on corporate governance (27.8%), 4 articles on strategic financial management (22.2%), and 3 articles on integrated frameworks (16.7%). The analysis results show that financial management training plays a significant role in increasing individual financial self-efficacy, which in turn strengthens the organization's strategic ability in managing financial resources. Good corporate governance has been shown to increase transparency, investor confidence, and market valuation, while digitally oriented strategic financial management strengthens the competitiveness and sustainability of company value. Conceptual synthesis reveals that these three factors interact synergistically, with digital transformation acting as a moderating variable that strengthens the relationship between financial strategy and company value. These findings enrich contemporary financial management literature and provide practical recommendations for organizations to integrate financial training, governance, and digital strategy in building long-term value.
Evaluasi Kinerja Keuangan Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (2017-2022) Naibaho, Dameria; Sipayung, Friska; Ratna, Ratna; Bangun, Rehulina; Simanjuntak, Darmawati
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.653

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan farmasi yang ada di Bursa Efek Indonesia (BEI) dengan menggunakan analisis rasio profitabilitas. Data yang dikumpulkan berasal dari laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan periode 2017-2022. Berdasarkan perhitungan angka rasio Gross Profit Margin, Net Profit Margin, Return On Assets, dan Return On Equity disetiap tahun untuk masing-masing perusahaan farmasi dan angka rasio industri perusahaan farmasi tersebut di setiap tahun dilakukan analisis perbandingan dengan angka rasio perusahaan dengan rasio industri setiap tahun selama periode 2017-2022. Hasil memperlihatkan yaitu bahwa kinerja keuangan PT Muncul Tbk secara keseluruhan adalah yang terbaik dan stabil disepanjang periode 2017-2022 dibandingkan dengan perusahaan farmasi lainnya yang disebabkan oleh penjualan jamu dan suplemen yang merupakan produk unggulan serta efisiensi biaya produksi dan ekspansi pasar ke luar negeri, sementara PT Indofarma (Persero) Tbk memiliki kinerja terburuk sepanjang tahun 2017-2022 disebabkan oleh kenaikan biaya financial yang berasal dari hutang jangka panjang, dan kenaikan biaya produksi dan operasional jauh lebih besar dari kenaikan penjualannya
Co-Authors Naibaho, Dameria Pakpahan, Benhur Ratna Ratna Rosanti , Raina Simanjuntak, Darmawati Sipayung, Friska