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INDONESIA
Journal of Business Economics and Management
Published by Global Scients Publisher
ISSN : -     EISSN : 30638968     DOI : https://doi.org/10.62379/jbem
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Business Economics and Management (E-ISSN : 3063-8968) published by Global Sciences Publishers. The Journal of Business Economics and Management provides a forum for Students and Lecturers to explore issues and reflect on quantitative research. Journal of Business Economics and Management is an online journal dedicated to the publication of high quality research that focuses on the implementation of research focused in the fields of Management and Business. The mission of the Journal of Business Economics and Management is to be the leading peer-reviewed interdisciplinary journal to advance theory and practice related to all forms of research especially in Management and Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 355 Documents
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Managing People Costs in the Era of Talent Scarcity and Hybrid Work Devina Agustin; Didik Heri Purnomo; Muhammad Zailiansyah Gumay; Yusnaini Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study was motivated by the increasing difficulty in securing skilled human resources (HR) in the post-pandemic era, which has led to rising labor costs and a shift toward hybrid work models. The objective of this study is to analyze the impact of talent scarcity on the structure and magnitude of HR costs and to identify optimal strategies for managing them through hybrid work. The method used is a systematic literature review of 15 relevant indexed scientific articles from the 2022–2025 period. The results indicate that talent scarcity drives increases in compensation costs, recruitment costs, and turnover risk, while hybrid work reduces fixed costs such as office infrastructure but increases variable costs such as technology and training. Furthermore, strategies such as determining the appropriate hybrid work ratio, organizational support, and adaptive leadership have proven effective in controlling HR costs. This study concludes that managing HR costs in the hybrid era requires a balanced and contextual strategic approach.
Pengaruh Efisiensi Transaksi Dan Keamanan Pembayaran Digital Berbasis Qris Terhadap Peningkatan Pendapatan UMKM Ritel Di Kota Bengkulu Kamila, Anni Faiza; Kirana, Apsifa Lintang; Salim, Candra; Kurniawan, Joko; Khairunnisha, Meuthia Rinjani
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of transaction efficiency and digital payment security based on QRIS on the income improvement of retail MSMEs in Bengkulu City. This research uses a quantitative approach with an associative method. Data were collected through questionnaires distributed to retail MSMEs using QRIS in Bengkulu City using purposive sampling technique. Data analysis was performed using multiple linear regression with SPSS. The results show that transaction efficiency has a positive and significant effect on MSME income improvement. Digital payment security also has a positive and significant effect on MSME income improvement. Simultaneously, transaction efficiency and digital payment security significantly affect MSME income improvement in Bengkulu City. These findings support Transaction Cost Theory, Technology Acceptance Model, Trust Theory, and Resource-Based View in explaining how QRIS adoption contributes to MSME performance. This study contributes to the literature on digital payment adoption and MSME development in Indonesia.
The Impact of Recognizing Impairment Losses Under PSAK 48 on Financial Performance and Investor Confidence Winarto, Thomas Alvando; Yusnaini, Yusnaini
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The implementation of asset impairment testing under PSAK 48 (adopted from IAS 36) marks a fundamental shift in financial reporting, demanding continuous evaluation of the recoverable amount of long-lived assets and goodwill. However, the inherent flexibility and managerial subjectivity required in impairment testing create potential agency problems and complex market signaling. This study aims to develop a Systematic Literature Review (SLR) to comprehensively map the impact of asset impairment loss recognition on financial performance and investor confidence. Adopting the PRISMA guidelines, 35 primary articles ranging from 2013 to 2026 were analyzed using a thematic approach. The mapping results show a significant research focus on the duality of impairment impacts across various sectors, including manufacturing, banking, and state-owned enterprises. Research findings reveal that while the recognition of impairment losses inherently deteriorates short-term financial performance metrics (such as ROA and net profit), its effect on investor confidence is paradoxical. Through the lens of Agency Theory and Signaling Theory, it was found that transparent and timely impairment reporting serves as a positive signal of managerial integrity that sustains investor trust. Conversely, discretionary impairments driven by opportunistic motives, such as 'big bath' earnings management, significantly erode market confidence and exacerbate information asymmetry.
The Effect of Industry Expertise, Familiarity Threat, and Workshops on Audit Judgment Tampubolon, Ricky Bryan D.P.
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Audit judgment is a crucial element in determining audit quality, yet it is influenced by various internal and external auditor factors. This study aims to analyze the effect of industry expertise, familiarity threat, and workshops on the audit judgment of external auditors in Jakarta. Primary data were collected through a survey of 135 senior external auditors with at least two years of work experience in audit firms. The research instrument was a questionnaire using a 5-point Likert scale, with each variable consisting of 10 statement items. The data were analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The results show that industry expertise and workshops have a significant positive effect on audit judgment, while familiarity threat has a significant negative effect. Simultaneously, the three variables significantly influence audit judgment, with an explanatory contribution of 33.1%. This study emphasizes the importance of industry expertise, auditor independence, and continuous learning through workshops in improving the quality of audit judgments, while also providing practical implications for the development of training policies and governance of the auditing profession in Indonesia.
Analisis Strategi Dan Pemasaran Yang Efektif Menggunakan Swot Pada Outlet, Geprek Paris Jember Yusuf, Muhamad
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study compares the financial health of Seabank and Bank Neo Commerce over the 2019–2023 period using the RGEC framework (Risk Profile, Good Corporate Governance, Earnings, Capital) in accordance with OJK and BI guidelines. Employing a quantitative comparative method, we use NPL and LDR ratios for Risk Profile; self-assessment for GCG; ROA and NIM for Earnings; and CAR for Capital.Results show that Bank Seabank maintained superior asset quality (average NPL of 0.96 %) and adequate liquidity (LDR of 84.05 %), achieved high profitability (ROA of 4.75 % and NIM of 10.41 %), and possessed very strong capital (CAR of 36.21 %), yielding a composite score of 93.33 % (PK-1: Very Healthy). In contrast, Bank Neo Commerce recorded an NPL of 1.70 % and LDR of 79.33 %, exhibited strong but more volatile NIM and lower ROA, and held a CAR of 36.45 %, resulting in a composite score of 76.66 % (PK-2: Healthy).These findings underscore Seabank’s excellence in risk management and profitability, while Neo Commerce should focus on improving asset efficiency and stabilizing ROA. Practical implications include enhancing real-time credit risk analytics, diversifying non-interest income, strengthening GCG transparency, and adopting proactive capital management and cost-efficiency strategies. This study aims to guide bank management and regulators in fostering stability and sustainable innovation in the digital b”?anking sector.

Page 36 of 36 | Total Record : 355

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