Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Journal of Business Economics and Management
Yusnaini Yusnaini
Department of Accounting, Faculty of Economics, Sriwijaya University
Economics, Econometrics & Finance

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Managing People Costs in the Era of Talent Scarcity and Hybrid Work Devina Agustin; Didik Heri Purnomo; Muhammad Zailiansyah Gumay; Yusnaini Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study was motivated by the increasing difficulty in securing skilled human resources (HR) in the post-pandemic era, which has led to rising labor costs and a shift toward hybrid work models. The objective of this study is to analyze the impact of talent scarcity on the structure and magnitude of HR costs and to identify optimal strategies for managing them through hybrid work. The method used is a systematic literature review of 15 relevant indexed scientific articles from the 2022–2025 period. The results indicate that talent scarcity drives increases in compensation costs, recruitment costs, and turnover risk, while hybrid work reduces fixed costs such as office infrastructure but increases variable costs such as technology and training. Furthermore, strategies such as determining the appropriate hybrid work ratio, organizational support, and adaptive leadership have proven effective in controlling HR costs. This study concludes that managing HR costs in the hybrid era requires a balanced and contextual strategic approach.
The Impact of Recognizing Impairment Losses Under PSAK 48 on Financial Performance and Investor Confidence Thomas Alvando Winarto; Yusnaini Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The implementation of asset impairment testing under PSAK 48 (adopted from IAS 36) marks a fundamental shift in financial reporting, demanding continuous evaluation of the recoverable amount of long-lived assets and goodwill. However, the inherent flexibility and managerial subjectivity required in impairment testing create potential agency problems and complex market signaling. This study aims to develop a Systematic Literature Review (SLR) to comprehensively map the impact of asset impairment loss recognition on financial performance and investor confidence. Adopting the PRISMA guidelines, 35 primary articles ranging from 2013 to 2026 were analyzed using a thematic approach. The mapping results show a significant research focus on the duality of impairment impacts across various sectors, including manufacturing, banking, and state-owned enterprises. Research findings reveal that while the recognition of impairment losses inherently deteriorates short-term financial performance metrics (such as ROA and net profit), its effect on investor confidence is paradoxical. Through the lens of Agency Theory and Signaling Theory, it was found that transparent and timely impairment reporting serves as a positive signal of managerial integrity that sustains investor trust. Conversely, discretionary impairments driven by opportunistic motives, such as 'big bath' earnings management, significantly erode market confidence and exacerbate information asymmetry.
Co-Authors Devina Agustin Didik Heri Purnomo Muhammad Zailiansyah Gumay Thomas Alvando Winarto