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The Role of Digital Payment Technology in Improving Retail Operational Efficiency: A Review Go, Ratna Yulika; Aini, Nur; Mutiarani, Tina; Yolanda, Ranti Okta; Sarbinny, Neni
KERNEL: Jurnal Riset Inovasi Bidang Informatika dan Pendidikan Informatika Vol 6, No 1 (2025)
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.kernel.2025.v6i1.7774

Abstract

Digital payment technology, including e-wallets, QR codes, and mobile banking, has become a crucial element in transforming the retail sector, particularly in simplifying transactions, reducing operational costs, and accelerating service processes. This study aims to analyze the role of digital payment technology in enhancing the operational efficiency of retail businesses. The research method used is a Systematic Literature Review (SLR) by exploring previous studies related to the perspectives of retail business owners who have adopted digital payments, as well as the challenges faced in its implementation. The research results indicate that out of 380 datasets collected, a screening and selection process was conducted based on specific criteria, yielding 15 relevant papers. The findings reveal that digital payment technology plays a significant role in improving efficiency by reducing transaction times, enhancing data management, and optimizing human resources. However, challenges such as infrastructure limitations, data security issues, and digital literacy among business owners remain obstacles that need to be addressed.
The Effect of Good Corporate Governance, Sustainability Reporting, and Profitability on Firm Value in the Energy Sector Listed on the Indonesia Stock Exchange for the 2020–2024 Period Sarbinny, Neni; Setiadi, Iwan
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 4 No. 02 (2026): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR-Ekonomi), 2026
Publisher : SEAN Institute

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Abstract

This study aims to analyze the effect of Good Corporate Governance, Sustainability Reporting, and Profitability on Firm Value in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Good Corporate Governance is proxied by Independent Commissioners, Audit Committee, and Institutional Ownership, while Profitability is proxied by Return on Assets (ROA), and Firm Value is measured using Price to Book Value (PBV). This study employs a quantitative approach using secondary data in the form of annual reports and sustainability reports. The analytical method used is panel data regression with the assistance of EViews software. The results show that partially, Independent Commissioners have a significant effect on Firm Value, whereas the Audit Committee, Institutional Ownership, Profitability (ROA), and Sustainability Reporting do not have a significant effect on Firm Value. Simultaneous testing results indicate that Good Corporate Governance, Sustainability Reporting, and Profitability collectively have a significant effect on Firm Value. The coefficient of determination (R-Square) is 0.657480, indicating that the research model explains 65.75% of the variation in Firm Value, while the remaining 34.25% is influenced by other factors outside the model. These findings indicate that in energy sector companies, corporate governance mechanisms particularly the role of independent commissioners are the most important factors considered by investors in assessing firm value. Meanwhile, profitability and sustainability reporting aspects have not been fully responded to by the market as determinants of firm value in the short term.