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Commercium: Journal of Business and Management
Published by PT Penerbit Ilmiah Indonesia
ISSN : -     EISSN : 30319889     DOI : https://doi.org/10.61978/commercium/
Core Subject : Science, Education,
Decision Sciences, Operations Research & Management Other
Commercium: Journal of Business and Management, is an open-access, peer-reviewed academic journal dedicated to publishing high-quality research in the field of business and management. The journal provides a platform for scholars and practitioners to explore a wide range of topics in business, management, and related disciplines. It covers both theoretical and applied aspects of business and management, with an emphasis on global and interdisciplinary research. The journal publishes original research articles, reviews, case studies, and conceptual papers, with a focus on enhancing understanding of modern management practices, strategies, and policies. It serves as a key resource for academics, researchers, and professionals working across industries, from private and public sectors to non-profit organizations
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 45 Documents
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The Effect of Environmental Social Governance, Cash Holding and Capital Structure on Financial Performance Fauziyah, Rifa; Paramita, Veronika Santi
Commercium : Journal of Business and Management Vol. 3 No. 4 (2025): November 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i4.894

Abstract

The study aims to determine the influence of Environmental Social Governance (ESG), cash holding, and capital structure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange. The research method is quantitative with descriptive causality analysis. The population in this study is all 83 energy sector companies listed on the Indonesia Stock Exchange, with purposive sampling criteria, with a sample of 12 companies. The analysis method used is panel data regression. Partially, ESG and DAR do not affect ROA, cash holding has a positive effect on ROA. Simultaneously, all three variables impact ROA (financial performance). Energy sector companies need to re-evaluate their overall performance, such as allocating costs to implement ESG, managing cash optimally and wisely, and using sufficient debt to improve financial performance.
Bridging the Sustainability Gap: Aligning Consumer Expectations and Corporate ESG Strategies in Indonesia Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.976

Abstract

Sustainability has become an increasingly salient issue in Indonesia’s consumer and corporate sectors. This study examines the alignment between consumer expectations and corporate readiness in advancing sustainability. It aims to assess how far market demand is matched by corporate ESG initiatives. Using a descriptive analytical method and secondary data sources, this research synthesizes findings from consumer behavior surveys and corporate ESG reporting metrics. Demand side indicators include willingness to pay (WTP), behavioral adoption of sustainable practices, and perceived barriers. Supply side data were drawn from sustainability report filings, ESG index membership, and regulatory frameworks including POJK 51/2017 and SEOJK 16/2021. The findings reveal a high level of consumer engagement with sustainability. About 79% of respondents expressed willingness to pay (WTP) for sustainable goods, while 68% reported behavioral adoption. However, barriers such as availability (44%), lack of information (40%), and affordability (31%) limit broader adoption. On the corporate side, 97% of issuers submitted sustainability reports, but only 111 firms were included in ESG indices, indicating a gap between compliance and strategic ESG integration. This misalignment hinders the development of a fully responsive sustainability ecosystem. The discussion emphasizes that aligning corporate ESG strategies with consumer values yields reputational, competitive, and financial benefits. It also highlights the role of targeted policies and cross sector collaboration in supporting deeper ESG adoption. Educational initiatives and capacity building for SMEs are identified as critical enablers for closing the demand supply gap. In conclusion, the study argues for a paradigm shift from compliance to strategic alignment. Bridging the consumer corporate gap in sustainability will enhance Indonesia’s market resilience and contribute to long term national development goals.
The Trust Gap in Online Marketplaces: Policy and Platform Dynamics in the European Union's Digital Economy Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.977

Abstract

This study introduces the Trust Risk Index (TRI) as a novel, policy-relevant metric to capture digital risks privacy, fraud, misinformation, and targeted advertising shaping consumer trust in EU e-commerce. Unlike prior measures, TRI integrates consumer perception and behavior, providing actionable insights for regulators and platforms in restoring trust. The TRI captures consumer concerns related to privacy, fraud, misinformation, and targeted advertising. Using descriptive statistics, regression analysis, and principal component methods, the study analyzes how TRI scores correlate with e commerce engagement across EU countries. Results indicate that higher TRI scores are associated with significantly lower online shopping frequency. Privacy concerns, in particular, emerged as more influential than financial or product related risks. Platforms play a dual role, offering both protective measures and algorithmic risks that affect consumer perception. The findings highlight the importance of regulatory frameworks such as GDPR, the Digital Services Act, and the Digital Markets Act in restoring and maintaining digital trust. The study concludes that addressing non financial digital risks is essential for a sustainable digital economy. The TRI provides a scalable, policy relevant tool for measuring trust deficits and guiding targeted consumer protection strategies in the EU.
Digital Tools, Sectoral Dynamics, and Learning Intensity: An Empirical Analysis of KM Adoption Across Industries Widaningsih; Lestari, Putri Ayu
Commercium : Journal of Business and Management Vol. 2 No. 1 (2024): February 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i1.985

Abstract

 This study examines how the adoption of knowledge management (KM) systems influences organizational learning (OL) outcomes across sectors. In the era of digital transformation, platforms such as Learning Management Systems (LMS), Electronic Performance Support Systems (EPSS), and collaboration tools like Microsoft Teams play a pivotal role in knowledge strategies. The study aims to assess whether the use of these systems is associated with learning intensity, measured by training hours and per-employee spending. A cross sectional analysis was conducted using secondary data from LinkedIn Learning, ATD, Microsoft, and international databases such as OECD and the European Commission. Independent variables included LMS and EPSS/KMS adoption rates, and Microsoft Teams’ user metrics. Dependent variables captured organizational learning outcomes across sectors, including healthcare, manufacturing, and services. Results indicate a positive association between the adoption of LMS and collaboration tools with increased learning intensity. Organizations with high LMS usage and digital collaboration capabilities reported greater training hours and learning investments. EPSS/KMS usage remains limited but represents untapped potential for performance aligned learning. Sectoral differences were notable, with manufacturing leading in training hours, while healthcare focused on compliance learning. Organizational size also influenced outcomes, with larger firms better equipped to support structured learning systems. The findings contribute to understanding how KM systems influence organizational learning performance and highlight the need for context specific KM strategies. Despite some limitations in data scope and causality, the study emphasizes the strategic importance of aligning KM tools with learning goals to foster adaptive, knowledge driven organizations.
The Role of Religiosity in Moderating Auditor Integrity Cahyadi, Prematur Alfian; Malakiano, Reskino
Commercium : Journal of Business and Management Vol. 3 No. 4 (2025): November 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i4.849

Abstract

This study investigates the influence of Time Budget Pressure, Auditor Experience, and Auditor Commitment on Auditor Integrity, with Religiosity introduced as a moderating variable. The research is motivated by the need to understand how ethical and experiential factors interact to shape auditor behavior, particularly in contexts where integrity is paramount. A quantitative approach was employed through the distribution of structured questionnaires. The sampling technique used was non-probability sampling, targeting auditors from various professional backgrounds, including public accounting firms, internal corporate audit units, government internal auditors, and external government auditors. The key variables measured include Time Budget Pressure, Auditor Experience, Auditor Commitment, Religiosity, and Auditor Integrity. The findings reveal that both Time Budget Pressure and Auditor Experience significantly influence Auditor Integrity. Furthermore, Religiosity moderates the relationship between these two variables and Auditor Integrity. In contrast, Auditor Commitment does not exhibit a significant effect on Auditor Integrity, and Religiosity does not moderate this particular relationship. The inclusion of Religiosity as a moderating variable offers a novel contribution to the literature on auditor ethics and behavioral influences. The results suggest that fostering religiosity among auditors may enhance integrity, particularly under conditions of time pressure or varying levels of experience. These insights have theoretical implications for the development of ethical frameworks and practical relevance for regulatory bodies and professional organizations aiming to strengthen the auditor’s code of ethics.

Page 5 of 5 | Total Record : 45

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