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All Journal IJBE (Integrated Journal of Business and Economics) Indonesian Journal of Sustainability
Pratama, Sari Indra
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Systematic Literature Review on Financial Constraints and Their Impact on Corporate Innovation Pratama, Sari Indra; Rosalina, Rita
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 4, No 2 (2025): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.4.2.%p

Abstract

Financial constraints are a major obstacle in the corporate innovation process, especially related to limited access to capital for research and development (R&D) investment. This has implications for the company's low innovation capacity and competitiveness in a competitive global market. The purpose of this research is to systematically review the literature related to the influence of financial constraints on corporate innovation, as well as identify the role of public policy and management strategies in overcoming these obstacles. The method used is systematic literature review (SLR) with a qualitative approach, following the PRISMA 2020 guidelines, as well as manual content analysis of selected articles from Scopus indexed journals for the 2024-2025 period. The data consisted of five scientific articles relevant to the keywords "Financial Constraint" and "corporate innovation." The results of the study show that financial constraints limit innovation investment, especially in the context of strict regulations, economic uncertainty, and external risks such as natural disasters. Technology-finance policy interventions have proven effective in reducing financial barriers, while adaptive management and digitalization strategies support innovation continuity. In conclusion, a deep understanding of financial constraints and their mitigation strategies is crucial to encourage sustainable innovation and maintain the company's competitiveness in the global era.
How Does Comprehensive Income Affect Earnings Management In The Financial Sector? Pratama, Sari Indra; Ratmono, Dwi
Integrated Journal of Business and Economics (IJBE) Vol 9, No 3 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1173

Abstract

This study seeks to evaluate the impact of disclosing comprehensive income, including net income and other comprehensive income, on financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. This research uses a quantitative descriptive approach with panel data regression analysis through SmartPLS on 62 samples selected using purposive sampling technique. The analytical results indicate that net income does not influence earnings management within the banking sector listed on the Indonesian Stock Exchange; in this context, net income as a predictor of earnings management appears to be constrained to certain circumstances.  Conversely, other comprehensive income substantially influences earnings management within the financial industry listed on the Indonesian Stock Exchange. Enhancing the openness of Other Comprehensive Income reporting can mitigate excessive profit management tactics, thereby increasing the reliability of financial information for stakeholders and strengthening corporate governance.
Co-Authors Dwi Ratmono Rosalina, Rita