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Ega Leovani
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LPPM Universitas Katolik Musi Charitas Mail : Jl. Bangau No.60, 9 Ilir, Kec. Ilir Tim. II, Kota Palembang, Sumatera Selatan Telp : 085273522226 email: jkb@ukmc.ac.id
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INDONESIA
Jurnal Keuangan dan Bisnis
Published by Universitas Katolik Musi Charitas
ISSN : 16938224     EISSN : 25801236     DOI : https://doi.org/10.32524/jkb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Keuangan dan Bisnis: Jurnal Keuangan dan Bisnis terbit secara berkala dua kali setahun yaitu bulan Maret dan Oktober. Jurnal Keuangan dan Bisnis bertujuan untuk menyediakan forum penyebaran aplikasi teori dan penelitian di semua bidang Ekonomi, Manajemen dan Akuntansi , termasuk tetapi tidak terbatas pada: 1. Keuangan 2. Manajemen Operasional 3. Manajemen Sumber Daya Manusia 4. Manjemen Pemasaran 5. Bisnis Strategi 6. Bisnis Resiko 7. Akuntansi 8. Human Capital Management 9. Kewirausahaan 10. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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TINGKAT CUSTOMER LOYALTY PADA PRODUK FASHION ONLINE Arya Abhirakshantu Mp, Putu; Soelasih, Yasintha
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1331

Abstract

Purpose This study examines the influence of online customer experience, perceived price, and product quality on customer loyalty, mediated by customer satisfaction, in the context of fashion products purchased via e-commerce platforms. Design/Methodology/Approach A quantitative survey was conducted among individuals who had purchased fashion products online. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) via SmartPLS 3. Findings The results show that online customer experience, perceived price, and product quality positively and significantly affect customer satisfaction. Customer satisfaction also partially mediates the relationship between these variables and customer loyalty. Practical Implications The findings highlight the importance of enhancing online experience, pricing strategies, and product quality to foster customer satisfaction and loyalty. Originality/Value This study offers empirical insights into the partial mediating role of customer satisfaction in e-commerce, enriching the understanding of consumer behavior in online fashion retail.
BREAKING BARRIER:WORK FAMILY CONFLICT, GLASS CEILING AND FEMALE LECTURER PERFORMANCE Astra Terenggana, Candra; Leovani, Ega
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1428

Abstract

PurposeThis study aims to investigate the influence of work-family conflict and the glass ceiling on the performance of female lecturers in higher education institutions, with job satisfaction examined as a mediating variable. Design/methodology/approachA quantitative research approach was employed, utilizing a survey method to collect data from 98 female lecturers affiliated with the APTIK network. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships among variables. FindingsThe results demonstrate that both work-family conflict and the glass ceiling have significant negative effects on job satisfaction. Furthermore, job satisfaction is proven to mediate the relationship between these factors and female lecturer performance. These findings highlight the critical role of psychological well-being in enhancing academic performance among female lecturers. Practical implicationsThe study provides actionable insights for human resource management in higher education institutions to design effective policies and interventions aimed at reducing work-family conflict and breaking the glass ceiling. Enhancing job satisfaction can be a strategic approach to improving lecturer performance. Originality/valueThis research offers empirical evidence on the mediating role of job satisfaction in the relationship between work-family conflict, the glass ceiling, and lecturer performance. The study contributes to the limited body of knowledge focusing on female academic staff within the APTIK network, offering valuable guidance for institutional development and gender equity initiatives. KeywordsWork-family conflict, Glass ceiling, Lecturer performance, Job satisfaction, Female lecturers, Higher education
GOVERNMENT SIZE AND FINANCIAL RATIOS ON FINANCIAL DISTRESS AND DISTRICT OR CITY GOVERNMENTS IN SOUTH SUMATERA PROVINCE Marshanda Putri, Anggia; Ferina, Ika Sasti; Susanto, Hendra
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1431

Abstract

Purpose This study aims to analyze the effect of government size and financial ratios on financial distress in district/city governments in South Sumatra Province. The variables used in this study include government size, regional financial independence, effectiveness ratio, and efficiency ratio. Design/Methodology/Approach This research employs a quantitative method with a descriptive and associative approach. The data used are secondary data obtained from local government financial reports for the period 2019-2023. The data analysis technique applied is multiple linear regression to examine the influence of each independent variable on financial distress. Findings The results indicate that government size has a significant impact on financial distress. Larger local governments tend to face more complex financial management challenges, which may increase the risk of financial distress if not accompanied by proper budget management.Additionally, regional financial independence is found to have a negative effect on financial distress, meaning that the higher the level of financial independence, the lower the likelihood of experiencing financial distress. The effectiveness and efficiency ratios also play a crucial role in determining local financial stability, where higher effectiveness in revenue realization and efficiency in budget utilization can help reduce financial distress risks. Practical Implications The findings of this study imply that local governments should focus more on managing finances efficiently and effectively. Larger governments must enhance their managerial capacity in budget management to minimize the risk of financial distress. Moreover, increasing financial independence by optimizing locally generated revenue (Pendapatan Asli Daerah - PAD) can serve as a strategy to reduce dependence on central government transfers and improve local financial stability. Originality/Value This study contributes to the literature on financial distress in local governments, particularly in Indonesia, by focusing on the under-researched context of district and city governments in South Sumatra Province. Unlike previous studies that often examine national or provincial level data, this research provides a localized analysis that captures the unique fiscal dynamics at the regional level. Moreover, the integration of government size along with financial ratios such as regional financial independence, effectiveness, and efficiency in a single model offers a more comprehensive framework for understanding financial distress. This approach provides practical insights for regional policymakers aiming to strengthen local fiscal resilience.
PENGARUH ANALISIS JABATAN DAN KINERJA KARYAWAN TERHADAP TURNOVER INTENTION KURIR EKSPEDISI DI KOTA PALEMBANG Irfina, Irfina; Septiana, Agatha
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1438

Abstract

Purpose – This study aimed to examine how Job analysis clarity and employee performance influence Turnover intention among expedition couriers in Palembang City.Design/Methodology/Approach – A quantitative explanatory design was adopted. Primary survey data were collected from 100 couriers selected through purposive sampling across ten expedition firms during 2024. Multiple linear regression analysis was conducted with SPSS to test the proposed relationships. Findings – The results indicated that both Job analysis and employee performance exert significant negative effects on turnover intention. Clearer role definitions and higher performance levels were associated with lower intentions to leave, and the model accounted for 36.3 % of the variance in turnover intention. Practical Implications – The findings highlight the necessity for logistics managers to institutionalize systematic Job analysis procedures and robust performance-management systems to enhance courier retention and maintain service reliability. Theoretical Implications – Evidence was provided that supports the Job Characteristics Model and Social Exchange Theory by demonstrating that role clarity and performance recognition mitigate withdrawal cognitions within a gig-like logistics context. Originality/Value – Novel insight was offered by focusing on an understudied occupational group expedition couriers in an emerging-market logistics hub—thereby extending turnover research to last-mile delivery personnel whose retention is vital for operational efficiency.
TRANSFORMASI DIGITAL DAN KINERJA PERUSAHAAN TELEKOMUNIKASI: BUKTI EMPIRIS DI INDONESIA Sulbahri , Rifani Akbar; Putri, Yuni Adinda
Jurnal Keuangan dan Bisnis Vol. 23 No. 1 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 1, March 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i1.1451

Abstract

Abstract (Times New Roman 11) Purpose - This study aims to examine the impact of digital transformation—including the adoption of 5G technology, cloud computing, and the Internet of Things (IoT)—on the performance of telecommunication companies in Indonesia. The research focuses on assessing how digitalization influences financial and operational performance, with government policy considered as a moderating factor. Design/Methodology/Approach - A quantitative, causal research design was employed. Data were collected through surveys, interviews, and documentation from five major Indonesian telecommunication firms during the 2023–2024 period. Multiple linear regression analysis was conducted using SPSS software to determine the effect of digital technology adoption on company performance. Findings - The results indicate that digitalization significantly enhances corporate performance in terms of financial outcomes and operational efficiency. The implementation of 5G and cloud computing strengthens service quality and customer satisfaction, while government regulation plays a moderating role in these effects. Practical Implications - These findings offer practical implications for policymakers and telecom executives in formulating digital strategies aligned with regulatory frameworks and market needs. The study also informs public policy aimed at accelerating equitable digital infrastructure across underserved regions. Originality/Value - This research provides novel insights by addressing literature gaps concerning digital transformation in emerging economies. Its originality lies in integrating technology adoption, firm performance, and regulatory influence—an approach rarely explored in previous studies within the Indonesian telecom sector. Keywords: 5G Technology; Cloud Computing; Digital Transformation; Firm Performance; Regulation
THE EFFECT OF GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, AND ECO-EFFICIENCY ON SDGS DISCLOSURE: CSR AS A MODERATING VARIABLE Pangestika, Nur Amalina Widya; Rahmatika, Dien Noviany; Susetyo, Budi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1537

Abstract

Purpose: This study examines whether green accounting, material flow cost accounting (MFCA), and eco-efficiency influence Sustainable Development Goals (SDGs) disclosure, and tests corporate social responsibility (CSR) as a moderating variable in these relationships Design/Methodology/Approach: A quantitative design is employed using a purposive sample of 27 mining subsector companies listed on the Indonesia Stock Exchange (IDX) over 2020–2024 (135 firm-year observations), with moderated regression analysis (MRA) applied to annual and sustainability report data. Findings: Green accounting and eco-efficiency exhibit significant negative effects on SDGs disclosure, while MFCA shows no effect; CSR strengthens the effects of green accounting and eco-efficiency but does not moderate the MFCA–SDGs link. Practical Implications: Green accounting should be positioned as a strategic stakeholder communication device rather than mere compliance with programmatic ratings; MFCA needs to be integrated with resource-efficiency governance and environmental cost allocation; and eco-efficiency should be embedded in holistic sustainability strategies aligned with GRI-based SDGs mapping and strengthened CSR policies. Originality/Value: By focusing on high-impact mining firms, the study clarifies mixed evidence on whether environmental management instruments (green accounting, MFCA, eco-efficiency) translate into broader SDGs disclosure, and identifies CSR’s boundary-spanning role as a governance mechanism in emerging markets.
STRUKTUR MODAL, UKURAN, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN: PERAN TATA KELOLA SEBAGAI PEMODERASI Nurrochmi, Eka Alfiyah; Rahmatika, Dien Noviany; Susetyo, Budi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1538

Abstract

Purpose: This study investigates the effects of capital structure, firm size, and financial performance on firm value, and examines the moderating role of institutional ownership in Indonesian conventional banks. Design/Methodology/Approach: A quantitative approach was applied using secondary data from 42 conventional banks listed on the Indonesia Stock Exchange (IDX) during 2020–2024, totaling 210 firm-year observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. Findings: Capital structure, firm size, and financial performance significantly affect firm value. Institutional ownership significantly moderates the effect of firm size on firm value with a negative direction, indicating that higher institutional control can weaken the size–value relationship. Practical Implications: Bank managers should balance debt and equity structures and maintain transparency with institutional investors to optimize firm value. Originality/Value: This study extends corporate governance research by integrating institutional ownership as a moderating variable in the firm value model within a regulated emerging-market banking sector.
CARBON EMISSION DISCLOSURE, GREEN INNOVATION, STAKEHOLDER PRESSURE, ISO 14001, DAN GCG TERHADAP NILAI PERUSAHAAN Sari, Nur Mala; Indriasih, Dewi; Firmansyah, Fahmi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1545

Abstract

Purpose: This study examines the effects of carbon emission disclosure, green innovation, stakeholder pressure, and ISO 14001 certification on firm value, with good corporate governance as a moderating variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Design/Methodology/Approach: A quantitative approach was applied using secondary data from 45 purposively selected firms, totaling 225 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 22. Findings: Carbon emission disclosure and ISO 14001 certification positively affect firm value, while green innovation and stakeholder pressure show no significant impact. Good corporate governance weakens the effects of all four variables on firm value. Practical Implications: Companies should strengthen governance and environmental transparency to enhance corporate value and credibility. Originality/Value: This study contributes to sustainability and governance research by evidencing the weakening moderating role of good corporate governance in Indonesia’s energy sector.
GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY, AND FINANCIAL DISTRESS: THEIR INFLUENCE ON TAX AGGRESSIVENESS Bachtiar, A. Zani; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1546

Abstract

Purpose: This study examines the influence of Good Corporate Governance (GCG), capital intensity, profitability, and financial distress on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Design/Methodology/Approach: A quantitative method was applied using multiple linear regression to test the proposed hypotheses. GCG was proxied by independent commissioners, audit committees, and institutional ownership. Findings: The results indicate that GCG, capital intensity, and financial distress have no significant effect on tax aggressiveness, while profitability has a negative and significant effect. The findings suggest that higher profitability reduces the tendency for aggressive tax behavior. Practical Implications: The study emphasizes the importance of strengthening governance mechanisms and transparency to prevent opportunistic tax practices. Originality/Value: This research contributes to the understanding of how corporate governance and firm characteristics affect tax aggressiveness in emerging markets.
KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI Setiawan, Antonius Singgih; Supheni, Indrian; Panjaitan, Delfi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1672

Abstract

Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0. Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems. Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture. Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.

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