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Journal Integration of Management Studies
Published by Integrasi Sains Media
ISSN : 2988389X     EISSN : 2988389X     DOI : 10.58229/jims
Core Subject : Science,
Decision Sciences, Operations Research & Management
Journal Integration of Management Studies (JIMS) is an academic journal in the field of business published by Integrasi Sains Media, Indonesia. This journal intends to foster and stimulate the exchange of scholarly thought on applied business research issues among professionals and academics worldwide. JIMS welcomes articles in all areas of science management, both applied and theoretical. Theoretical articles must link theory and essential and exciting management applications. This journal is an open-access journal that can be of essential reading for academic researchers and business professionals. Articles may include but are not limited to: 1. marketing management 2. finance management 3. human resources management 4. strategic management 5. tourism management 6. entrepreneurship 7. operational management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Strategi dan Menejemen
Articles 14 Documents
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Search results for , issue "Vol. 3 No. 1 (2025)" : 14 Documents clear
Corporate Financial Distress and Debt Restructuring: A Systematic Literature Review on PKPU Mechanisms in Indonesia’s Textile Industry Wijaya, GP Aji; Rahadi, Raden Aswin
Journal Integration of Management Studies Vol. 3 No. 1 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i1.327

Abstract

Corporate financial distress is a recurring challenge, particularly during economic downturns and sector-specific crises. In Indonesia, the Penundaan Kewajiban Pembayaran Utang (PKPU) framework offers a legal mechanism to facilitate debt restructuring. This study applies a systematic literature review (SLR) combined with a case study of PT Rejekitex to examine how PKPU mechanisms function within the textile industry. It explores the theoretical foundations of financial distress—including Trade-Off, Agency, and Pecking Order theories—compares PKPU with international frameworks such as U.S. Chapter 11, and identifies key research gaps concerning the long-term effectiveness of PKPU, conflicts among creditors, and recovery strategies adopted by firms. The findings indicate that the success of PKPU-driven restructuring depends on factors such as creditor alignment, industry stability, and firm-specific strategies. The study contributes a conceptual framework that maps the causes, mechanisms, and outcomes of court-supervised restructuring processes under PKPU. While the analysis centres on Indonesia’s textile sector, the proposed framework holds broader relevance for other debt-intensive industries in emerging markets.
The Analysis of Carbon Credit Monetization in the Mining & Energy Company Demario, Patrick; Nainggolan, Yunieta Anny
Journal Integration of Management Studies Vol. 3 No. 1 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i1.328

Abstract

This study examines the recently launched Indonesian carbon market, IDX Carbon, with a focus on its applicability to publicly listed mining and energy companies. The research compares IDX Carbon with established carbon trading systems in the European Union and China to assess structural differences and pricing mechanisms. Using emissions data from 2020 to 2023, the study calculates annual emission surpluses and deficits based on Phase 1 carbon accounting. Findings reveal that most Indonesian companies are in a carbon credit deficit, resulting in added operational costs. Although the potential for monetizing carbon credits exists, particularly for companies with emission surpluses, the overall financial benefit remains limited under current market conditions. Notably, the price per ton of CO₂e in Indonesia is significantly lower than in the EU and China, indicating that the Indonesian carbon market is still undervalued and lacks liquidity. These conditions may discourage active participation and weaken the market’s role in driving corporate decarbonization. This research contributes to the understanding of early-stage carbon market implementation in developing economies and highlights areas for improvement in regulatory design, carbon pricing, and reporting transparency. It also provides a basis for future studies on sustainable finance and carbon policy reform in Indonesia, especially in high-emission sectors like mining and energy.
A Strategic Role for Aircraft Manufacturers in Indonesia’s Sustainable Aviation Ikhsani, Anugrah Fajar Iqbal; Putro, Utomo Sarjono
Journal Integration of Management Studies Vol. 3 No. 1 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i1.329

Abstract

As Indonesia’s aviation industry enters a rapid phase of growth, questions around sustainability become increasingly urgent. While global targets such as IATA’s commitment to net-zero emissions by 2050 set a clear direction, applying these ambitions to an emerging market like Indonesia comes with its own set of challenges. This study explores how A Global Aircraft Manufacturer, one of the world’s leading aircraft manufacturers, can strategically contribute to Indonesia’s sustainable aviation goals. Using a qualitative approach supported by tools such as PESTLE, SWOT, TOWS, and Multi-Criteria Decision Analysis (MCDA), the research draws insights from interviews with A Global Aircraft Manufacturer leadership and local aviation experts. The findings highlight key strengths such as A Global Aircraft Manufacturer’s advanced fleet technology, operational know-how, and established partnerships as well as external barriers, including regulatory uncertainty, limited sustainable aviation fuel (SAF) infrastructure, and financial constraints among local carriers. From this analysis, four strategy pathways emerge: leading SAF policy development, supporting fleet modernization, promoting airline operational improvements, and facilitating ecosystem-wide SAF demonstration projects. Among these, the strategy focused on improving operational efficiency stands out as the most practical and impactful in the near term, offering a balance of feasibility, regulatory support, and measurable environmental benefit. This paper offers a grounded decision-making framework for global aerospace companies operating in emerging markets and provides practical direction for stakeholders aiming to accelerate Indonesia’s transition to more sustainable air travel.
Aligning Corporate Strategy with Environmental, Social, and Governance (ESG): A Case Study of InfraTrans Secioputri, Grace Lucy; Putro, Utomo Sarjono
Journal Integration of Management Studies Vol. 3 No. 1 (2025)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jims.v3i1.334

Abstract

As Environmental, Social, and Governance (ESG) principles become central to corporate strategy, transportation infrastructure firms face mounting pressure to integrate sustainability into their operations. This study investigates how InfraTrans—a pseudonym for one of the toll road operators in Indonesia—can align its corporate strategy with global ESG frameworks to enhance transparency, regulatory compliance, investor confidence, and long-term resilience. Employing a qualitative case study design, the research draws on semi-structured interviews with key internal and external stakeholders, document analysis, and ESG benchmarking against the GRI and SASB standards. The findings reveal critical gaps in InfraTrans’s ESG practices, notably in emissions tracking, supplier assessments, infrastructure lifecycle management, and digital reporting. To address these, the study proposes seventeen ESG-oriented strategies derived through SWOT and TOWS matrix analyses. These are organized into two categories: ESG Foundations, focusing on governance, disclosure, audit systems, and employee capacity-building; and ESG Pillars, which emphasize digital integration, sustainable infrastructure development, and stakeholder engagement. Each strategy is explicitly linked to identified ESG disclosure gaps and has been validated by industry experts to ensure relevance, feasibility, and alignment with Indonesian regulatory frameworks and investor expectations. The study concludes with a phased implementation roadmap, offering actionable insights for transportation infrastructure companies—particularly in emerging markets—seeking to elevate their ESG performance and strategic positioning.

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