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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 140 Documents
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EXPLORING HOW E-WOM AND ETHICAL SELF-IDENTITY MEDIATE THE IMPACT OF CONSUMER VALUES ON GREEN LUXURY FASHION PURCHASE INTENTION Qadri, Rizni Aulia; Serly, Serly; Purwianti , Lily
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.v23i2.1617

Abstract

Purpose: This study investigates the effects of environmental, social, functional, and personal values on consumers’ purchase intentions toward luxury fashion, with ethical self-identity and electronic word-of-mouth (e-WOM) serving as mediating variables. Design/Methodology/Approach: A quantitative research design was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected from 468 social media users who expressed interest in luxury fashion consumption. Findings: The results indicate that environmental, social, and functional values positively influence ethical self-identity, while social, functional, and personal values significantly enhance social media engagement. Furthermore, e-WOM mediates the relationship between social value and purchase intention, suggesting that perceived social recognition is transformed into online advocacy, which ultimately strengthens consumers’ willingness to purchase sustainable luxury fashion. Practical Implications: These findings offer insights into how consumer value perceptions and online interactions jointly shape purchase intentions within the sustainable luxury context. The results may guide brand managers in developing strategies that integrate sustainability communication and consumer engagement through digital platforms. Originality/Value: This study contributes to sustainable luxury research by integrating two mediating mechanisms ethical self-identity and e-WOM into a single structural framework. Unlike prior studies that examined luxury values independently or without behavioral linkages, this research elucidates how value perceptions are transmitted through ethical self-definition and digital advocacy before influencing purchase intentions, thereby offering a more holistic understanding of sustainable luxury consumption dynamics.
KESEIMBANGAN HIDUP DAN KELELAHAN EMOSIONAL SEBAGAI PENENTU KINERJA PERAWAT RUMAH SAKIT SWASTA Mettatirtha, Rosalina; Septiana, Agatha
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.v23i2.1679

Abstract

Purpose: This study aims to examine the effects of work life balance and emotional exhaustion on in-role performance among nurses working in private hospitals in Palembang City. The research highlights the significance of maintaining life work balance and managing emotional fatigue in enhancing nurses’ performance effectiveness. Design/Methodology/Approach: A quantitative research approach was employed using a survey method. Data were collected from 112 nurses across various private hospitals in Palembang. Multiple linear regression analysis was performed using SPSS to test the direct relationships among variables. Findings: The results reveal that work life balance has a positive and significant effect on in-role performance, whereas emotional exhaustion has a negative and significant effect. These findings suggest that balanced work–life integration improves nurses’ job performance, while emotional fatigue reduces their motivation, focus, and productivity. Practical Implications: The results emphasize the need for hospital management to develop human resource policies that promote work–life balance and emotional well-being, such as optimized shift scheduling, supportive leadership, and psychological support programs. These efforts can enhance nurses’ performance and service quality in healthcare institutions. Originality/Value: This study contributes to human resource management literature in the healthcare sector by integrating psychological and behavioral dimensions work life balance and emotional exhaustion as dual determinants of in-role performance. It provides empirical insights into the performance dynamics of nurses in Indonesia’s private hospital context.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS DENGAN INFLASI SEBAGAI VARIABEL MODERASI Febriani, Kharisma; Rahmatika, Dien Noviany; Astutie, Yanti Puji
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

Purpose - This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure, leverage, and sales growth on financial distress, with inflation as a moderating variable, in companies within the consumer cyclical sector that are vulnerable to economic fluctuations. Design/Methodology/Approach - A quantitative approach was employed using secondary data from the annual reports of 61 consumer cyclical companies listed on the Indonesia Stock Exchange during the period 2020–2024, resulting in 305 observations. Inflation data was sourced from the Central Bureau of Statistics. The data were analyzed using ordinal logistic regression and moderated regression analysis, processed with SPSS version 26. Findings - The results show that CSR disclosure has a significant negative effect on financial distress. Leverage has a significant positive effect, while sales growth has no significant effect. Inflation does not moderate the relationship between CSR or leverage and financial distress but significantly moderates the relationship between sales growth and financial distress. Practical Implications - The findings suggest that companies should strengthen their CSR strategies and manage debt levels to reduce the risk of financial distress, especially in sectors exposed to macroeconomic volatility. Originality/Value - This study contributes to the literature by providing empirical evidence on the role of inflation as a moderating variable in the relationship between company-specific factors and financial distress in a macroeconomically sensitive sector.
PERAN KUALITAS AUDIT DALAM MEMPERKUAT HUBUNGAN ANTARA SINYAL KEUANGAN DAN NILAI PERUSAHAAN (STUDI PADA SEKTOR FOOD AND BEVERAGE) Listiana, Anggita; Cahyaningtyas, Niken Wahyu; Utami, Yuni
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

Penelitian ini bertujuan untuk menguji peran kualitas audit dalam memperkuat hubungan antara sinyal keuangan, yang dipresentasikan oleh profitabilitas, leverage, dan likuiditas terhadap nilai perusahaan. Studi ini difokuskan pada Perusahaan sektor food and beverage yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling dengan kriteria Perusahaan yang menerbitkan laporan keuangan berturut-turut selama tahun 2020-2024. Diperoleh sampel sebanyak 38 perusahaan sehingga ada 190 unit analisis. Data dianalisis dengan menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA) menggunakan kuantitatif. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuiditas berpengaruh positif signifikan terhadap nilai Perusahaan sedangkan leverage berpengaruh negatif signifikan terhadap nilai Perusahaan. Kualitas audit terbukti memoderasi secara positif pengaruh leverage terhadap nilai Perusahaan, namun tidak memoderasi hubungan antara profitabilitas maupun likuiditas terhadap nilai Perusahaan. Temuan ini menegaskan bahwa kualitas audit memiliki peran penting, meskipun terbatas, dalam memperkuat sinyal keuangan yang memengaruhi nilai Perusahaan di industry makanan dan minuman.
FOSTERING STUDENT RESILIENCE THROUGH SUSTAINABILITY ACCOUNTING EDUCATION: EVIDENCE FROM HIGHER EDUCATION INSTITUTIONS Akbar Sulbahri, Rifani
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

Purpose - This study examines the influence of Sustainability Accounting Education (SAE) on student resilience in higher education. As the shift toward a green economy accelerates, students are expected not only to understand sustainability concepts but also to develop the psychological capacity to cope with academic challenges. Design/Methodology/Approach - Using a quantitative survey approach and simple linear regression, the findings show that SAE has a positive and significant effect on student resilience Findings - The study highlights the importance of embedding sustainability perspectives within accounting curricula to strengthen students’ adaptive capacities. Practical Implications - The novelty of this research lies in testing the direct relationship between SAE and student resilience an area that remains underexplored and in integrating Transformative Learning Theory, Education for Sustainable Development, and Cognitive Adaptation Theory as the conceptual foundation Originality/Value - These results indicate that sustainability-oriented accounting education fosters reflective thinking, adaptive mindsets, and stronger student resilience. Keywords: sustainability accounting education1; student resilience2; transformative learning3, Education for Sustainable Development (ESD)4.
PENGARUH AKTIVITAS SOSIAL MEDIA MARKETING TERHADAP NIAT BELI: PERAN MEDIASI KESADARAN MEREK DI KALANGAN KONSUMEN INDONESIA Basori, Mohamat; Arif Nugroho; Arif Hidayat
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1924

Abstract

Purpose - This study aims to analyze the influence of social media marketing activities—entertainment, personalization, and trendiness—on purchase intention, with brand awareness as a mediating variable, in the context of the Indonesian market. Design/Methodology/Approach - This quantitative research employs a survey approach with a sample of 471 respondents in Indonesia who are active on social media and have made online purchases. Data were collected through an online questionnaire using a 1–6 Likert scale and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM) via LISREL 10.2 software. Findings - The results indicate that entertainment has a significant positive effect on purchase intention, while personalization and trendiness have no direct effect. All three dimensions of social media marketing activities (entertainment, personalization, trendiness) positively influence brand awareness. Brand awareness significantly mediates the effect of trendiness on purchase intention, but not for entertainment and personalization. Practical Implications - The findings provide guidance for marketers to place greater emphasis on entertaining and trendy content in social media strategies to enhance brand awareness and purchase intention. Personalization needs to be redesigned to be more relevant to the needs of Indonesian consumers. Originality/Value - This study enriches the literature by examining the mediation of brand awareness in the Indonesian context, as well as employing the CB-SEM approach, which is still rarely applied in similar studies in this region.
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS WITH FINANCIAL RATIO AS CONTROL VARIABLE Natalis Christian; Valentina, Cindy
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

Purpose - This research aims to examine the effect corporate governance mechanisms, encompassing board independence, CEO tenure, ownership concentration, board size, board diversity, and audit committee size influence corporate financial distress, while incorporating financial ratio control mechanisms that encompass leverage, profitability, and liquidity metrics in companies with the availability of corporate governance data and financial ratios for five years (2019-2023). Design/Methodology/Approach - This study applies a quantitative paradigm in its implementation. The total population that is the object of the study reaches 938 corporate entities, while the sample resulting in 153 companies as the unit of analysis, determination is carried out through a purposive sampling technique. Findings - Panel data regression methodology serves as the analytical approach employed in this study, utilizing EViews software as the computational instrument for data processing and statistical estimation. This investigation seeks to address research gaps identified in prior scholarly work examining the corporate governance-financial distress relationship by integrating financial metrics, specifically leverage, liquidity, and profitability indicators as control mechanisms within the analytical framework. Furthermore, this study integrates a comprehensive spectrum of corporate governance dimensions, including board independence, CEO tenure, ownership concentration, board size, board diversity, and audit committee size. Practical Implications - This research has implications for company management, not only to establish a structural corporate governance framework but also to ensure that decision-making and oversight functions are carried out effectively. Originality/Value - This study integrates a comprehensive spectrum of corporate governance dimensions, including board size, CEO tenure, board independence, ownership concentration, board diversity, and audit committee size. Keywords: Corporate Governance, Financial Distress, and Financial Ratio
THE MODERATING ROLE OF FINANCIAL LITERACY ON THE IMPACT OF BEHAVIORAL BIASES TOWARD INVESTMENT DECISIONS AMONG GENERATION Z Wilson, Wilson; Yandi Suprapto; Candy, Candy
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

Purpose: This study examines the influence of behavioral biases—anchoring bias, herding bias, loss aversion bias, and mental accounting bias—on investment decisions, and evaluates the moderating role of financial literacy among Generation Z investors in Indonesia. Design/Methodology/Approach: A quantitative survey approach was employed using data collected from 276 Generation Z investors with prior investment experience. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess both direct and moderating effects. Findings: The results indicate that loss aversion and mental accounting biases have a significant positive effect on investment decisions, while anchoring and herding biases exhibit positive but insignificant effects. Financial literacy is found to significantly moderate the relationships between anchoring bias and herding bias with investment decisions, while no moderating effect is observed in the relationships involving loss aversion and mental accounting. Practical Implications: Financial literacy plays a selective role in mitigating behavioral biases, particularly those associated with heuristic-driven decision-making. Therefore, targeted financial education programs are required to enhance rational investment behavior among Generation Z investors. Originality/Value: This study provides evidence that the effectiveness of financial literacy as a moderating mechanism is contingent upon the type of behavioral bias, thereby offering a more nuanced understanding of behavioral finance in the context of emerging market investors. 
PENGARUH PROFITABILITAS, LEVERAGE, DAN FREE CASH FLOW TERHADAP NILAI PERUSAHAAN: BUKTI EMPIRIS DARI JAKARTA ISLAMIC INDEX 2021–2024 Marvin, Maureen Marcia; Sri Mendari, Anastasia
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1976

Abstract

Purpose - This study aims to test and analyze the influence of profitability, leverage, and free cash flow on company value at Jakarta Islamic Indeks (JII) with a research period of 2021-2024. Design/Methodology/Approach - The quantitative approach was used in this study with secondary data. The population determined in this study is companies that are registered as constituents in the Jakarta Islamic Index. The sampling technique used is the purposive sampling method and was obtained by 18 companies with a total of 72 samples. For data processing with multiple linear regression analysis using the SPSS 25 application. Findings - Profitability has a positive effect on company value in JII, leverage has a positive effect on company value in JII. On the other hand, free cash flow has no effect on company value in JII. Practical Implications - Companies and shareholders can formulate financial strategies and financial decision-making in sharia companies with information that is fundamental in the future. Originality/Value - The research provides a more contextual understanding of the fundamental factors that shape the company's value in dynamic economic conditions as well as enriching the literature on the determination of company value in companies with certain financial filtering characteristics.
PENGARUH PERSEPSI HARGA DAN FOMO TERHADAP KEPUTUSAN PEMBELIAN PRODUK COKLAT DUBAI Tyra, M.J; Manalu, Anggriani Br
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

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Abstract

PurposeThis study aims to examine the influence of price perception and fear of missing out (FoMO) on purchasing decisions for Dubai Chocolate products, considering the growing phenomenon of viral consumption driven by both rational and psychological factors. Design/Methodology/ApproachA quantitative survey was conducted among individuals who had purchased Dubai Chocolate products. A total of 100 respondents were selected using purposive sampling. Data were analyzed using multiple linear regression to assess the effect of price perception and FoMO on purchasing decisions. FindingsThe results indicate that both price perception and FoMO have a positive and significant effect on purchasing decisions. Price perception demonstrates a stronger influence compared to FoMO, suggesting that consumers still rely on value evaluation despite exposure to social pressure. Practical ImplicationsThe findings suggest that businesses should maintain a balance between pricing strategies and psychological triggers in marketing. Competitive pricing combined with the ability to create social desirability can enhance purchasing decisions, particularly for products positioned within viral trends. Originality/ValueThis study provides empirical evidence on the simultaneous role of rational evaluation and psychological pressure in shaping purchasing decisions within viral product contexts, offering a more integrated perspective on consumer behavior.

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