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All Journal Journal of E-business and Management Science
Ika Sari Wahyudi
Universitas Andalas
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Challenges and Opportunities in Adopting Capital Budgeting Practices Ika Sari Wahyudi
Journal of E-business and Management Science Vol. 1 No. 1 (2023): Juni 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i1.52

Abstract

This study aims to examine the obstacles and potential advantages that small and medium firms encounter when using capital budgeting techniques. The present study employs a design that involves doing a comprehensive literature analysis to analyze various papers and prior research. The present study reveals a number of problems encountered by small and medium firms in the process of adopting capital budgeting techniques. One of the most significant obstacles that has a profound impact is the deficiency in understanding capital budgeting. The implementation of capital budgeting procedures is infrequently observed among small and medium firms, resulting in limited impact. Despite the potential benefits it offers to the development of small and medium firms, capital budgeting facilitates crucial decision-making processes pertaining to investments, long-term planning, and investment assessment for business owners. The practical implication of this study suggests that owners of small and medium firms should consider enhancing their financial knowledge or seeking professional experience in the areas of finance and management.
Profit Planning in Corporate Budgeting Ika Sari Wahyudi
Journal of E-business and Management Science Vol. 1 No. 1 (2023): Juni 2023
Publisher : PT. BERBAGI TEKNOLOGI SEMESTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61098/jems.v1i1.53

Abstract

This study seeks to investigate corruption in Indonesia, a country where corruption is regarded as one of the immoral practices within organizations. Upon reviewing the existing body of study literature, it has been shown that a contributing factor to unethical behavior among managers is the influence imposed by organizations to attain success in meeting targets and budgets. This study examines the correlation between individuals' budgeting practices and their profit planning strategies. Negative human behaviors can potentially lead managers to engage in unethical conduct to attain high performance and meet ambitious targets.  One potential approach entails granting management the flexibility to reassess the budget during the current fiscal year, alleviating the workload imposed by the company and mitigating unethical behaviors.
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