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Valentine Siagian
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INDONESIA
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Published by Universitas Advent Indonesia
ISSN : 26549972     EISSN : 26569450     DOI : https://doi.org/10.35974/jtimb.v5i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JTIMB mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama JTIMB melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. JTIMB menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan Juni dan bulan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 93 Documents
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COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE: SURVIVING COVID-19 (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA): (AN EMPIRICAL STUDY ON PUBLISHING COMPANIES IN WEST JAVA, INDONESIA) Judith Gallena Sinaga; Hamfri Djajadikerta; Sylvia Fettry
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/refrb124

Abstract

The aim of this study is to examine the factors affecting competitive advantage and its relationship with business performance. This study further aims to address how the publishing companies survive the pandemic Covid-19. Questionnaires were distributed to the 310 employees of publishing association and purposive sampling was employed in determining and selecting the samples (respondents). Data gathered were processed by using PLS-SEM. The results showed that publishing companies survived the crisis irrespective of the limited amount of income generated. For its significance, internal control system is significantly associated with competitive advantage while quality cost is significantly associated with business performance and competitive advantage. On another note, internal control system and competitive advantage are not significantly associated with business performance. The significance posits that quality cost is preferred to maintain for better business performance rather than focusing on internal control system and competitive advantage    
CORPORATE GOVERNANCE AND FINANCIAL POLICY IN DETERMINING THE COST OF DEBT Mardianto Hasudungan Marpaung; Jonris Hotman Tua
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/7tmkej59

Abstract

This study examines the role of corporate governance and financial policy in determining firms’ cost of debt. Specifically, the research investigates the impact of board size as a governance mechanism and leverage as a financial policy indicator on the cost of debt. Effective corporate governance is expected to reduce agency conflicts and information asymmetry between firms and creditors, thereby lowering borrowing costs. At the same time, financial policy decisions such as leverage may influence the level of financial risk perceived by lenders. Using panel data from publicly listed companies, this study employs regression analysis to evaluate the relationship between board size, leverage, and the cost of debt while controlling for firm size, profitability, and sustainable growth rate. The empirical results indicate that board size is negatively associated with the cost of debt, suggesting that firms with larger boards benefit from stronger monitoring mechanisms that enhance creditor confidence and reduce borrowing costs. In contrast, leverage is found to have a positive and statistically significant effect on the cost of debt, indicating that higher debt levels increase perceived financial risk and lead to higher borrowing costs. These findings support the predictions of agency theory and capital structure theory, highlighting the importance of governance mechanisms and prudent financial policies in shaping firms’ financing conditions. The study contributes to the literature on corporate governance and corporate finance by providing empirical evidence on how governance structures and capital structure decisions influence borrowing costs. The results also provide practical implications for managers and policymakers seeking to improve governance practices and maintain sustainable financial policies to reduce firms’ financing costs.
THE IMPACT OF ESG PERFORMANCE AND BOARD SIZE ON FIRM PROFITABILITY Rio Idris Timbul Simorangkir; Kepha Pondi; Lorina Siregar Sudjiman
Jurnal Terapan Ilmu Manajemen dan Bisnis Vol 8 No 2 (2025): JTIMB | Desember 2025
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/kadpd190

Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) performance and board size on firm profitability. ESG practices have become increasingly important as companies attempt to balance financial performance with social responsibility and sustainable development. The objective of this study is to examine whether ESG performance and board size influence firm profitability measured by Return on Assets (ROA). The study uses panel data collected from publicly listed firms with a total of 386 firm-year observations. Data were analyzed using panel regression techniques with control variables including firm size, leverage, and growth. The results indicate that ESG performance has a positive and significant impact on firm profitability. Companies that actively implement ESG practices tend to achieve better financial outcomes due to improved stakeholder relationships, enhanced reputation, and better risk management. Furthermore, board size is found to positively influence profitability, suggesting that larger boards may provide broader expertise and stronger monitoring mechanisms that enhance managerial decision-making. The findings contribute to the literature on corporate sustainability and governance by demonstrating that ESG engagement and board structure play an important role in improving financial performance. The study also provides practical implications for corporate managers and investors by highlighting the strategic importance of ESG integration and effective board composition in achieving sustainable profitability.

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