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All Journal Relevance: Journal of Management and Business Journal of Humanities Research Sustainability
Agustin, Safira Wulan
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Humanities Economics, Econometrics & Finance

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A Literature Review of Employee Theft Santoso, Fajar; Artha, Bhenu; Fatimah, Rhamadinna; Shafa, Gefira Zahirah; Agustin, Safira Wulan
Relevance: Journal of Management and Business Vol. 8 No. 1 (2025): June
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/relevance.v8i1.11568

Abstract

Employee theft is a common and significant problem in many businesses, especially in the hospitality sector where workers are frequently exposed to cash transactions, fixed assets, material presents, and consumable food and beverage items.  Because it deters investors and local businesses from operating in a particular area due to the possibility of their goods being stolen, this impacts local economic activity. This research provides a theoretical contribution to matters relating to employee theft, which can be used as a basis for further study. This research uses theoretical literature assessment, and a conceptual framework for further investigation is provided. Based on the conceptual research, the authors conclude that employee theft affects brand image and is affected by inconsistent auditing.
Debt Maturity: A Review of The Literature Utami, Kristiana Sri; Artha, Bhenu; Amirullah, Sakhira Tarisa Sofia; Agustin, Safira Wulan
Journal of Humanities Research Sustainability Vol. 1 No. 6 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jhrs.v1i6.1480

Abstract

Background. Financial crises and rollover risk are closely associated with short-term debt, which impacts a company’s ability to undertake long-term investments and affects the state of the economy. Short-term debt reduces asset volatility and increases the distance to default compared to long-term debt. A significant factor influencing decisions on debt maturity is borrowers’ awareness of their default risk. Purpose. The study aims to identify the variables that influence and are influenced by debt maturity. It focuses on understanding the relationship between debt maturity, disproportional control rights, capital age, and asset life.   Method. This research employs a theoretical literature review to analyze the relationships between the identified variables. By synthesizing existing theories, the study develops a conceptual framework to explore the impact of disproportional control rights on debt maturity and its downstream effects on financial management. Results. The findings reveal that disproportional control rights significantly influence debt maturity. Companies with longer-term debt structures are better positioned to manage capital age and asset life effectively. Conversely, short-term debt structures tend to align with younger capital and shorter asset lifespans, often limiting long-term operational sustainability. Conclusion. The study concludes that companies must carefully consider debt maturity in their financial strategies to ensure stability and sustainable growth. Disproportional control rights, capital age, and asset life are crucial factors to manage. Further empirical research is recommended to validate and expand the findings, providing practical insights into optimizing debt maturity in diverse organizational contexts.
Co-Authors Amirullah, Sakhira Tarisa Sofia Artha, Bhenu Fajar Santoso Fatimah, Rhamadinna Kristiana Sri Utami Shafa, Gefira Zahirah