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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 531 Documents
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Perbandingan Job Order Costing vs Process Costing dalam Menilai Efisiensi Biaya Produksi Ratna Nindya; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1934

Abstract

This study aims to analyze the comparison between Job Order Costing and Process Costing systems in assessing production cost efficiency through a Systematic Literature Review (SLR) approach. The method used is a Systematic Literature Review (SLR) with the PRISMA protocol. Literature search was conducted on Google Scholar and Publish or Perish from 2018-2024. From an initial 52 articles, 12 main articles that met the inclusion criteria were selected for content analysis and comparative analysis. The synthesis results show a fundamental difference in the HPP calculation mechanism. Job Order Costing accumulates costs per order (heterogeneous) using the Job Order Cost Sheet and produces specific costs. Process Costing accumulates costs per department (homogeneous) using Production Cost Reports and equivalent units and produces average costs. In efficiency assessment, Job Order Costing shows lower cost variance (3-7%) due to detailed tracking per order, while Process Costing shows 7-12% variance due to the averaging effect. This article concludes that no system is absolutely superior. Production cost efficiency is achieved when the chosen system fits the production characteristics. Job Order Costing is more relevant for custom products and Process Costing is more relevant for mass products.
Analisis Rasio Keuangan sebagai Dasar Evaluasi Strategi Keuangan PT Mayora Indah Tbk Periode 2021–2025 Nita Mutia Nursaadah; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1939

Abstract

This study aims to describe the financial condition of PT Mayora Indah Tbk during 2021–2025 through financial ratio analysis. The research applies a descriptive quantitative approach using secondary data obtained from the company’s published financial statements. The analysis focuses on Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA). The results reveal that the company’s liquidity position, measured by CR, fluctuated throughout the observation period. CR recorded its highest level in 2023 at 367.26%, decreased in 2024, and increased again to 337.76% in 2025. Meanwhile, DER reached its lowest level in 2023 at 56.20%. In the same year, ROA achieved its highest figure of 13.59%, followed by declines in 2024 and 2025. The year 2023 represented the strongest overall period because CR and ROA reached their highest values while DER was at its lowest. These findings indicate that financial ratios can provide useful supporting information for evaluating financial strategy, particularly in managing liquidity, funding structure, and asset utilization.
Analisis Ketidakstabilan Ekonomi Global dan Manajemen Risiko terhadap Kinerja UMKM dalam Menghadapi Tantangan Bisnis pada KKS (Kopi Kampoes Sokses) Siska Windi Riana Sari Waruwu; Muhammad Dzaky Sultan Saladin; Bill Prado Putra Mawardi; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1940

Abstract

This study aims to analyze the risk management strategies implemented by Kopi Kampoes Soekses (KKS) in maintaining business performance amid global economic instability. This study uses a qualitative approach through interviews with the founders of KKS. The data were obtained from interviews concerning business conditions, risks faced, risk management strategies, and efforts to maintain business sustainability. The results show that KKS faces several risks, including unstable raw material prices, increasing operational costs, changes in consumer purchasing power, limited time of the founders, and delays in order fulfillment that may cause products to spoil. To address these risks, KKS adjusts its Cost of Goods Sold (COGS), purchases raw materials in advance, controls operational costs, maintains product quality and taste consistency, and builds personal relationships with customers. KKS also maintains stable selling prices to keep its products affordable for its main target market, particularly university students. These strategies help KKS maintain customer loyalty and business continuity. KKS plans to develop its business by establishing a physical stand and expanding online sales.
Analisis Permasalahan Strategi Fungsional Dalam Mendukung Pencapaian Tujuan Bisnis Di Perusahaan Pt Surya Graha Pertiwi Apriyansyah .; Hera Rahmawati; Rizki Sanjaya; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1943

Abstract

Functional strategy plays an important role in achieving business objectives through operational management, marketing, customer service, and resource utilization. This study aims to analyze challenges in implementing functional strategies to support business objectives at PT Surya Graha Pertiwi. The discussion focuses on interdepartmental coordination, internal communication, operational efficiency, and performance evaluation. This study adopts a descriptive approach based on a literature review of functional strategies and organizational strategy implementation. The findings suggest that effective coordination, clear assignment of responsibilities, optimal resource allocation, and regular evaluation are important factors in supporting functional strategy implementation. These measures are expected to improve operational performance, service quality, and customer satisfaction. Further field research is needed to identify the company's actual challenges and assess the effectiveness of its strategies.  
Pengaruh Strategi Bisnis terhadap Kinerja Keuangan PT Telkom Indonesia (Persero) Tbk Periode 2021–2025 Ayu Larasati; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1954

Abstract

This study aims to analyze the relationship between business strategy and the financial performance of PT Telkom Indonesia (Persero) Tbk during the 2021–2025 period. Business strategy is operationalized through the Capex Ratio (capital expenditure allocation) and BOPO (operational efficiency), while financial performance is measured by Return on Assets (ROA) and Return on Equity (ROE). Using 20 quarterly observations, multiple linear regression analysis indicates that Capex Ratio and BOPO jointly have a statistically significant relationship with ROA (F-test ; ) and ROE (F-test ; ). For ROA, both indicators are individually significant at the 5% level, whereas their individual relationships with ROE are not statistically significant. Diagnostic testing results show that several regression assumptions are not fully satisfied; thus, the findings should be interpreted as empirical associations rather than definitive causal effects.
Hubungan Keselamatan Dan Kesehatan Kerja Terhadap Kinerja Karyawan Rumah Sakit Islam Ibnu Sina Payakumbuh Tahun 2026 Rahma Syafikri; Meri Herliza; Fitri Yunita Sari
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1868

Abstract

Occupational safety and health (K3) is an important effort to protect employees from the risk of work accidents and occupational diseases, thereby supporting the achievement of optimal performance. However, cases of work accidents are still found every quarter at Rumah Sakit Islam Ibnu Sina Payakumbuh, such as needle-stick injuries, electric shocks, and direct contact exposure to patients with infectious diseases, which may affect employee performance. This study aimed to determine the relationship between occupational safety and health and employee performance at Rumah Sakit Islam Ibnu Sina Payakumbuh in 2026. This research used a quantitative method with a cross-sectional design. The population consisted of all employees of Rumah Sakit Islam Ibnu Sina Payakumbuh, totaling 224 people, with a sample of 144 respondents determined using the Slovin formula and proportionate stratified random sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was carried out using univariate and bivariate analysis with the Chi-Square test at a significance level of 5%. The results showed that most respondents rated occupational safety and health as good, namely 74 respondents (51.4%), and employee performance as good, namely 75 respondents (52.1%). The Chi-Square test results obtained a p-value = 0.001 (<0.05), indicating a significant relationship between occupational safety and health and employee performance at Rumah Sakit Islam Ibnu Sina Payakumbuh in 2026. It can be concluded that the better the K3 implementation perceived by employees, the better their performance. Hospitals are expected to improve K3 implementation, particularly regarding human factors and tools and machinery factors, to support sustainable improvement in employee performance.
Analisis Strategi Inovasi, Mutu, dan Pengurangan Biaya pada Brezza Coffee Lebak Bulus Pini Fitriani; Muhammad Najmuddiansyah; Dheka Kurniawan; Ria Aulia
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1955

Abstract

This study aims to describe the implementation of innovation strategy, quality maintenance, and cost reduction at Brezza Coffee Lebak Bulus, and how the three aspects are related. A descriptive qualitative approach was used. Data were collected through interviews with three informants involved in the cafe's operations and analyzed through data condensation, data display, and conclusion drawing, with source triangulation. The results show that innovation is carried out through menu development that follows trends and through workflow improvements that speed up service. Quality is maintained through adherence to standard operating procedures (SOP), routine equipment cleaning, friendly service, and complaint handling. Cost control focuses on daily raw material checks and lean operating practices without formal written regulations, and savings are not achieved by reducing portions or substituting ingredients. SOP acts as the link among the three aspects. Limited seating capacity, dependence on visitor traffic from Gokart Avenue, and limited pedestrian access and signage are the main external constraints. The findings rely on staff-level interviews and need further support from observation and cost data
Target Costing dan Kaizen Costing: Tinjauan Sistematis Bukti dan Celah Penelitian Muzammil .; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1958

Abstract

This systematic literature review examines the practices of target costing and kaizen costing in management accounting literature published between 2010 and 2025. Driven by the need to understand how proactive cost management techniques contribute to operational efficiency, this study utilizes a qualitative systematic literature review approach adhering to PRISMA 2020 guidelines, drawing from Google Scholar and Scopus databases with a final inclusion of 19 articles through abstract and metadata synthesis. The findings indicate that target costing demonstrates an influence on production cost reduction and profitability enhancement, supported by top management commitment and cross-functional capabilities, while cultural resistance and resource constraints serve as primary hurdles. Furthermore, the integration of target costing during the design phase and kaizen costing during production forms a sustainable total cost management system, though empirical studies testing their synergy remain limited. Adoption rates and procedures tend to vary across geographical contexts and industrial sectors, with a predominant focus on manufacturing in developed countries. Consequently, future research needs to broaden empirical investigations into service, construction, and small-medium enterprises in developing countries, as well as test integrated frameworks and supply chain roles. These insights remain indicative due to the reliance on abstract and metadata extraction without full-text verification or formal methodological quality assessment.
Pengaruh Literasi Keuangan Syariah, Religiusitas, Dan Kepercayaan Terhadap Minat Menggunakan Bank Syariah Agnes Dea Lita Sitepu; Eki Monalisa Br Surbakti; Yescenia Sigiro; Akmal Huda Nasution; Chairunnisa Zakina Adibra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan syariah, religiusitas, dan kepercayaan terhadap minat Generasi Z menggunakan bank syariah, baik secara parsial maupun simultan, sekaligus mengidentifikasi variabel yang paling dominan. Pendekatan yang digunakan adalah kuantitatif dengan desain asosiatif-kausal melalui survei terhadap 120 mahasiswa Program Studi Pendidikan Ekonomi Fakultas Ekonomi Universitas Negeri Medan angkatan 2022 sampai 2025 yang dipilih secara purposive. Data dikumpulkan dengan kuesioner skala Likert lima titik dan dianalisis menggunakan regresi linear berganda setelah seluruh instrumen terbukti valid dan reliabel. Hasil analisis deskriptif menunjukkan keempat variabel berada pada kategori tinggi. Regresi menghasilkan persamaan Y = -0,029 + 0,389X1 + 0,201X2 + 0,417X3 dengan koefisien determinasi sebesar 0,589, yang berarti 58,9 persen variasi minat dijelaskan oleh ketiga variabel bebas. Secara parsial, literasi keuangan syariah (beta = 0,388), religiusitas (beta = 0,223), dan kepercayaan (beta = 0,434) berpengaruh positif dan signifikan terhadap minat menggunakan bank syariah; secara simultan ketiganya juga berpengaruh signifikan (F = 55,416; p < 0,001). Kepercayaan terbukti menjadi prediktor paling dominan. Temuan ini memperkuat aplikasi Theory of Planned Behavior dan Commitment-Trust Theory dalam konteks perbankan syariah serta menegaskan bahwa pembangunan kepercayaan dan penguatan literasi sejak usia kuliah merupakan pintu masuk utama menarik Generasi Z.
Digitalisasi Akuntansi, Informasi Biaya, dan Kinerja Organisasi: Tinjauan Literatur Sistematis Rohimatul Muyasyaroh; Alwan Sri Kustono
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jbem.v3i2.1964

Abstract

Accounting digitalization is expected to improve cost information quality to support managerial decisions, yet its direct effect on organizational performance remains inconsistent. This study aims to map the relationships and mediation pathways among accounting digitalization, system quality, cost information, managerial decision-making, and organizational performance, and formulate a research agenda. A PRISMA 2020-based systematic literature review searched Scopus and Google Scholar (12 October 2026) for 2020–2026 publications; the 20–20–16–16–16 selection flow yielded 16 articles. Data were analyzed through thematic synthesis and mediation pathway mapping. Results show that the link between digitalization and information quality is the most consistent, direct effects on decisions or performance vary, and mediation through information quality receives the strongest support, whereas cost accounting techniques are not fully integrated with accounting information systems. System quality, cost information quality, and managerial decision quality are potential mechanisms, but serial mediation still requires testing. Organizations should align technology investment with information quality and user competence.

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