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Economics, Business, Management, & Accounting Journal
Published by Haka Vyza Media
ISSN : -     EISSN : 29622999     DOI : https://doi.org/10.61083/ebisma.v3i1
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ebisma is available for free (open access) to all readers. The articles in Ebisma include topics in microeconomics, macro economics, human resources management, financial management, marketing management, business, entrepreneurship, accounting and other related articles.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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Financial Stress and Digital Debt Behavior: A Systematic Review of Behavioral Finance Evidence Priadipa, Arimbi
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i2.95

Abstract

The rapid expansion of digital lending in Indonesia has reshaped household financial behavior, leading to rising financial stress and impulsive borrowing. These patterns cannot be fully explained by classical economic assumptions of rational decision-making. Emerging evidence shows that digital borrowing decisions are strongly influenced by psychological factors, behavioral biases, and technology design that lowers cognitive barriers to credit access. This study conducts a Systematic Literature Review of 42 publications from 2015–2024 to synthesize the relationships among financial stress, behavioral biases, and digital lending mechanisms. The findings reveal that financial stress triggers biases such as present bias, overconfidence, and optimism bias, which in turn drive impulsive borrowing. The fast, frictionless, and instant-approval nature of digital lending amplifies these biases, creating a recurring debt-stress loop that may escalate into a debt spiral. This study contributes a conceptual model integrating psychological and digital factors to explain vulnerability to digital debt and offers policy implications for regulators and fintech providers to design behaviorally informed interventions that can mitigate overborrowing risks
Pengaruh Tekanan Karyawan dan Tekanan Pemegang Saham terhadap Sustainability Reporting Anna, Yane Devi; Salsabilla, Adinda Khairunisa; Aulia, Andini Putri; Mala, Dinda; Wulandari, Nani
Ebisma (Economics, Business, Management, & Accounting Journal) Vol. 5 No. 2 (2025): Economics, Business, Management, & Accounting Journal (Ebisma)
Publisher : Haka Vyza Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61083/ebisma.v5i2.96

Abstract

This study aims to analyze the influence of employee pressure and shareholder pressure on sustainability reporting. The background of this research is based on the increasing demand for transparency in non-financial reporting that encompasses environmental, social, and governance (ESG) aspects amid growing global awareness of sustainability issues. This study employs a quantitative approach with causal associative research design. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Sustainability reporting is measured based on the Global Reporting Initiative (GRI) Standards indicators, while employee pressure is measured using the natural logarithm of the number of employees, and shareholder pressure is measured through the proportion of shares held by institutional investors.

Page 7 of 7 | Total Record : 62

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