Failasufa, Mila
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THE INFLUENCE OF CAPITAL BUDGETING METHODS ON THE FEASIBILITY OF COMPANY INVESTMENT: A LITERATURE REVIEW STUDY Failasufa, Mila; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

The purpose of this study is to systematically analyze previous research on the application of capital budgeting methods and their impact on the feasibility of corporate investment. Using the Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes findings from 24 scientific journals indexed by Scopus, Q1, Q4 and Sinta 4 and 5 for 11 years, from 2014 to 2025. The results of the study show that methods such as Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI) have a significant influence in increasing investment efficiency, risk management, and achieving feasibility in investment. This study contributes to enriching academic understanding and providing practical implications for corporate decision makers in optimizing investment strategies based on capital budgeting methods to increase competitiveness and financial growth.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: A LITERATURE REVIEW STUDY Failasufa, Mila; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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The purpose of this study is to systematically analyze previous research on the application of corporate social responsibility to financial performance. Using the Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes findings from 38 scientific journals indexed by Scopus, Q1, Q2, Q3 and Sinta 2 to Sinta 3 for 5 years, from 2020 to 2024. The results of the review indicate that CSR can improve financial performance by increasing reputation, customer loyalty, and access to capital. However, in some cases, excessive CSR investment can be a financial burden for the company. Factors such as ownership structure, CSR regulations. Several studies have also found that the relationship between CSR and financial performance is not always linear, but can be U-shaped or inverted U-shaped