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Contact Name
Yudi Nur Supriadi
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admin@gapenas-publisher.org
Phone
+6285885400000
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admin@gapenas-publisher.org
Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang
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Banten
INDONESIA
Bussman Journal : Indonesian Journal of Business and Management
Published by Gapenas Publisher
ISSN : 27979725     EISSN : 27770559     DOI : https://doi.org/10.53363/buss
Core Subject : Economy,
Bussman Journal: Indonesian Journal of Business and Management is a multidisciplinary Open Access Journal that strives for inclusivity and global reach. The broad scope of the Journal creates a perfect environment to foster connections between researchers across all areas of Business & Management research : 1.  Islamic Business: Sharia Business, Islamic Economics, Islamic Business, Islamic banking, Islamic capital markets, Islamic wealth management, Issues on shariah implementation/practices of Islamic banking, Zakat and awqaf, Takaful, Islamic Corporate Finance, Shariah-compliant risk management, Islamic derivatives, Issues of Shari`ah Supervisory Boards, Islamic business ethics, Islamic Accounting, Islamic Auditing 2.  Management Business: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Business Economics, Business Ethics and Sustainable, and Entrepreneurship.
Articles 382 Documents
BAGAIMANA PENERAPAN GREEN HUMAN RESOURCES MANAGEMENT DITERAPKAN? SEBUAH ANALISIS BIBLIOMETRIK Judijanto, Loso
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.467

Abstract

This study aims to map the development and trends in research in the field of Green Human Resource Management (Green HRM) using a bibliometric approach. Using data from the Scopus database and analyzed using VOSviewer software, this study explores keyword emergence patterns, author and institutional collaboration networks, and inter-country contributions to the development of Green HRM literature. The visualization results show that the most dominant themes are sustainability, environmental management, and green behavior, which are closely related to the concepts of employee engagement, corporate social responsibility, and transformational leadership. Malaysia, Pakistan, and China are noted as the countries with the most prominent research contributions, supported by strong and productive institutional networks. In addition, temporal trends and keyword density indicate a shift in research focus towards the practical implementation of Green HRM in an organizational context. This study provides a theoretical contribution by expanding the conceptual understanding of Green HRM and offers practical implications for organizations to design sustainable HR strategies. However, the limitations of using a single database and a purely quantitative approach open up opportunities for further research using qualitative or mixed-method approaches.
TREN PENELITIAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR: PEMETAAN LITERATUR Judijanto, Loso
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.468

Abstract

This study aims to map the development and trends in research in the field of Green Human Resource Management (Green HRM) using a bibliometric approach. Using data from the Scopus database and analyzed using VOSviewer software, this study explores keyword emergence patterns, author and institutional collaboration networks, and inter-country contributions to the development of Green HRM literature. The visualization results show that the most dominant themes are sustainability, environmental management, and green behavior, which are closely related to the concepts of employee engagement, corporate social responsibility, and transformational leadership. Malaysia, Pakistan, and China are noted as the countries with the most prominent research contributions, supported by strong and productive institutional networks. In addition, temporal trends and keyword density indicate a shift in research focus towards the practical implementation of Green HRM in an organizational context. This study provides a theoretical contribution by expanding the conceptual understanding of Green HRM and offers practical implications for organizations to design sustainable HR strategies. However, the limitations of using a single database and a purely quantitative approach open up opportunities for further research using qualitative or mixed-method approaches.
KAJIAN RESIKO PERUSAHAAN DARI PERPEKSTIF CORPORATE GOVERNANCE Prastya, Dwi; Zaitul , Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.469

Abstract

This study aims to examine the influence of corporate governance mechanisms on corporate risk. The corporate governance variables used include the size of the board of commissioners, institutional ownership, audit committee size, and audit quality. In addition, this study also uses variable earning management. The research data uses a quantitative approach with a panel data regression analysis method on banking companies listed on the IDX for the 2023–2024 period. The results of the study show that the size of the board of commissioners has a positive effect on the company's risk. In addition, institutional ownership and audit quality have a negative effect on company risk. These findings are expected to make a theoretical contribution to the corporate governance literature and practical implications for regulators and bank management in reducing risk through effective governance
PERAN KUALITAS AUDIT DAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI ANTARA KARAKTERISTIK KOMITE AUDIT DAN MANAJEMEN LABA Nurmawati, Ulmi; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.470

Abstract

Earnings management is the act of managing financial statements related to earnings over several periods. In companies, earnings management plays a very important role in maintaining the company's condition by regulating and managing its financial statements so as to increase investor confidence. The purpose of this study is to determine the effect of audit committee characteristics, such as audit committee independence, audit committee size, and audit committee expertise, on earnings management with audit quality and financial performance as moderating variables in the building construction sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Based on the selected sample criteria, there were 80 observations and 20 company samples to fulfill the research objectives. Discretionary accruals were used as a proxy to assess earnings management. The results of the study indicate that the independence of the audit committee affects earnings management. Meanwhile, the size and expertise of the audit committee do not affect earnings management. The interaction variable results show that audit quality can moderate the effect of audit committee independence on earnings management, and audit quality can moderate the effect of audit committee size on earnings management.
PERAN DEWAN KOMISARIS INDEPENDEN DAN KERAGAMAN BUDAYA DEWAN KOMISARIS MEMODERASI HUBUNGAN ANTARA KEBERAGAMAN GENDER DEWAN KOMISARIS DAN PENGUNGKAPAN ESG Fauzan, Muhammad; Zaitul, Zaitul; Ilona, Desi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.471

Abstract

This study aims to empirically examine the effect of gender diversity on the board of commissioners on ESG disclosure, with cultural diversity and independent commissioners as moderating variables, and three control variables, namely leverage, firm size, and firm age, in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2023–2024, using a purposive sampling method. A total sample of 42 companies was obtained. The type of data used in this study is secondary data obtained from www.idx.co.id and company websites. The data were analyzed using SPSS and Gretl software. The empirical findings of this study provide evidence that gender diversity on the board of commissioners has a negative effect on ESG disclosure. Cultural diversity and independent commissioners do not have a negative effect on ESG disclosure. Gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by cultural diversity. Furthermore, gender diversity on the board of commissioners has no effect on ESG disclosure when moderated by independent commissioners
A COMPARATIVE STUDY OF ENTREPRENEURSHIP IN DEVELOPED AND DEVELOPING COUNTRIES: A SYSTEMATIC LITERATURE REVIEW Rama, Rovanita; Zulaika, Siti
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.472

Abstract

This study presents a systematic analysis of 20 Scopus-indexed journal articles comparing the nature and dynamics of entrepreneurship in developed and developing countries. The research explores the key dimensions of entrepreneurial motivation, institutional and policy environments, access to finance and technology, education and human capital, and prevailing challenges and barriers. Findings indicate that entrepreneurship in developed countries is predominantly opportunity-driven, supported by strong institutions, innovation ecosystems, and access to finance and education. Conversely, entrepreneurship in developing countries tends to be necessity-driven, constrained by limited resources, weak policy frameworks, and inconsistent access to capital and technology. Nevertheless, digitalization and globalization are fostering a degree of convergence, offering new opportunities for developing nations to enhance competitiveness through technology adoption and education reform. The study concludes that entrepreneurship is context-dependent—shaped by socio-economic structures, institutional quality, and human development levels. Policymakers are urged to design tailored strategies that strengthen entrepreneurial ecosystems, promote innovation, and bridge gaps in finance, education, and infrastructure to support sustainable and inclusive growth.
BAGAIMANA PENERAPAN MARKETING DIGITAL DI UMKM? BIBLIOMETRIK ANALISIS Wijayanto, Gatot
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.473

Abstract

Digital transformation has encouraged micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies in response to changes in consumer behavior and technological developments. This study aims to map trends, thematic focuses, and author collaborations in research related to digital marketing in MSMEs through a bibliometric approach. Data were collected from the Scopus database for the period 2000–2025 and analyzed using VOSviewer software to identify dominant keywords, topic clusters, author collaboration networks, and international cooperation. The results of the analysis show that the topics of digital marketing and MSMEs are the focus of discussion in the literature, with supporting themes such as e-commerce, social media, digital transformation, and marketing strategy. Meanwhile, author collaboration remains fragmented and predominantly local in nature. This study provides a theoretical contribution to strengthening the conceptual understanding of MSME digitalization, as well as offering practical implications for business actors and policymakers to design relevant and sustainable digital marketing strategies. This study also identifies limitations in the scope of the database and the depth of the content analyzed, thus recommending further research based on a qualitative approach or systematic review to complement these findings.
DIGITAL LITERACY, ENTREPRENEURIAL ORIENTATION, AND ACCESS TO FINANCING: FACTORS AFFECTING BUSINESS INNOVATION AND COMPETITIVE ADVANTAGE IN INDONESIAN MSMES Lasmiatun, KMT; Zulfikri , Agung
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.474

Abstract

This study investigates the influence of digital literacy, entrepreneurial orientation, and access to financing on business innovation and competitive advantage among micro, small, and medium enterprises (MSMEs) in Indonesia. Using a quantitative approach, data were collected from 180 MSME owners and managers through a structured questionnaire with a five-point Likert scale. Structural Equation Modeling with Partial Least Squares (SEM-PLS 3) was employed to test the hypothesized relationships. The results indicate that digital literacy, entrepreneurial orientation, and access to financing significantly enhance business innovation, which in turn positively affects competitive advantage. Moreover, business innovation partially mediates the relationship between the independent variables and competitive advantage, highlighting its critical role as a mechanism linking resources and capabilities to firm performance. The findings underscore the importance of developing digital skills, fostering entrepreneurial behavior, and improving financial accessibility to strengthen the innovation capacity and competitiveness of Indonesian MSMEs.
GREEN MARKETING, CORPORATE SOCIAL RESPONSIBILITY, AND E-COMMERCE ADOPTION: THEIR INFLUENCE ON BRAND TRUST AND CUSTOMER LOYALTY IN INDONESIAN RETAIL BUSINESSES Wulandjani , Harimurti; Siregar , Azijah Tussolihah; Faizah , Erna Nur; Hakim, Adi Lukman; Annas, Nafiz
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.475

Abstract

This study investigates the influence of green marketing, corporate social responsibility (CSR), and e-commerce adoption on brand trust and customer loyalty in Indonesian retail businesses. Using a quantitative approach, data were collected from 150 respondents through a five-point Likert scale questionnaire. Structural Equation Modeling – Partial Least Squares (SEM-PLS 3) was employed to analyze the relationships among the variables. The results show that green marketing, CSR, and e-commerce adoption significantly and positively affect brand trust, which in turn positively influences customer loyalty. Additionally, brand trust partially mediates the relationship between these independent variables and customer loyalty, highlighting its crucial role in fostering long-term consumer relationships. These findings provide practical insights for retail businesses in Indonesia to enhance sustainability initiatives, socially responsible practices, and digital adoption to strengthen consumer trust and loyalty.
LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, AND HUMAN CAPITAL INVESTMENT: THEIR IMPACT ON BUSINESS SUSTAINABILITY AND EMPLOYEE PERFORMANCE IN INDONESIAN STARTUPS Suhara, Ade
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 3 (2025): Bussman Journal | September - Desember 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i3.476

Abstract

This study investigates the impact of leadership style, organizational culture, and human capital investment on business sustainability and employee performance in Indonesian startups. A quantitative approach was employed using 175 valid responses collected through a structured questionnaire with a five-point Likert scale. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results demonstrate that leadership style, organizational culture, and human capital investment significantly influence business sustainability and employee performance, both directly and indirectly. Business sustainability was found to play a mediating role, strengthening the relationship between organizational practices and performance outcomes. These findings highlight the critical importance of visionary leadership, adaptive culture, and continuous human capital investment in enhancing startup resilience and competitiveness. The study contributes to the literature by extending the Resource-Based View (RBV) and sustainability frameworks in the context of emerging economies, while offering practical implications for startup leaders to integrate sustainable practices into their organizational strategies.