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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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Pengungkapan Emisi Karbon, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Sindi Maulina
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini bertujuan untuk menyintesis secara sistematis bukti-bukti empiris mengenai pengaruh pengungkapan emisi karbon, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan entitas bisnis. Mengadopsi kerangka metodologi Systematic Literature Review (SLR), penelitian ini menelaah secara terstruktur 15 artikel ilmiah empiris bereputasi yang dipublikasikan antara tahun 2023 hingga 2026 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil sintesis mengindikasikan bahwa pengungkapan emisi karbon mayoritas berpengaruh positif terhadap kinerja keuangan dengan memberikan sinyal reputasi positif serta mengurangi asimetri informasi di pasar modal. Pengaruh biaya lingkungan menunjukkan pola yang kompleks dan bervariasi; alokasi pengeluaran bersifat preventif terbukti meningkatkan efisiensi dan profitabilitas jangka panjang, sedangkan biaya reaktif penanganan limbah cenderung membebani laba operasional dalam jangka pendek. Sementara itu, ukuran perusahaan secara konsisten terbukti berpengaruh positif dan signifikan terhadap kinerja keuangan melalui pencapaian efisiensi skala ekonomi dan kemudahan akses sumber modal. Sintesis ini menyimpulkan bahwa pengelolaan lingkungan secara transparan dan terencana merupakan investasi strategis yang memperkuat kinerja keuangan entitas korporasi.
Pengaruh Kinerja Keuangan, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Nilai Perusahaan Venika Listiani
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Firm value reflects investors’ perception of a company’s performance and prospects. It may be influenced by financial performance, dividend policy, and firm size, but previous findings remain inconsistent. This study aims to analyze the effect of financial performance, dividend policy, and firm size on firm value. It applies a systematic literature review of 15 scientific articles published in 2021–2026, using data extraction and narrative synthesis of the empirical results. The review shows that financial performance, especially ROE and profitability, mostly has a significant positive effect on firm value. Dividend policy shows split results: four articles report a significant positive effect and three report no significant effect. Firm size shows mixed directions: three articles report a positive effect, three a negative effect, and two no effect. These findings indicate that financial performance is the most consistent determinant of firm value, while the effects of dividend policy and firm size depend on the research context.
Pengaruh Motivasi Dan Kompensasi Terhadap Loyalitas Karyawan PT.Cita Indonesia Bersih Msyamsi Bahruddin; Syahrum Agung; Rachmatullaily Rachmatullaily
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of motivation and compensation on employee loyalty at PT. Cita Indonesia Bersih. This type of research is quantitative. The population in this study were employees of PT. Cita Indonesia Bersih, the analysis used using quantitative techniques with a total sample of 32 respondents. The instrument in this research is in the form of a questionnaire. The results of the research instrument test using multiple regression analysis, t test and f test, which show that the influence of motivation and compensation has a significant effect on employee loyalty with the results of multiple regression analysis of Y = 17.908 + 0.251 X1 + 0.331 X2. The results of the motivational t test were obtained at tcount 2.29 > ttable 1.697, which means Ho1 is rejected and Ha1 is accepted, where there is an influence between motivation on employee loyalty. While the compensation t-test is obtained at tcount 2.46 > ttable1.697, which means Ho2 is rejected and Ha2 is accepted, where there is an influence between compensation on employee loyalty. And the results of the f test are obtained at fcount 6.607 > ftable 3.316, meaning that Ho3 is rejected and Ha3 is accepted, where there is a simultaneous influence on employee loyalty. Based on the results of these data, it can be concluded that motivation and compensation affect employee loyalty at PT. Cita Indonesia Bersih.
Kinerja Lingkungan, Biaya Lingkungan, Dan Kepemilikan Saham Terhadap Kinerja Keuangan: Systematic Literature Review Raihan Ramadhan
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Financial performance is one of the important indicators to assess a company's success. Environmental performance, environmental costs, and stock ownership are factors that may be related to financial performance, but previous research results still show differences. This study aims to analyze the relationship between environmental performance, environmental costs, and stock ownership on the financial performance of companies. The method used is a Systematic Literature Review (SLR) by examining 15 scientific articles published in SINTA 1 to SINTA 4 accredited journals during the period 2021–2026. Articles were obtained through searches using Google Scholar with the help of the Publish or Perish 8 application. The study results show that the influence of the three variables on financial performance is still varied. Environmental performance and environmental costs can provide benefits to the company, but their impact is not always significant. Meanwhile, the influence of stock ownership can vary based on the type of ownership and the characteristics of the company. It can be concluded that the relationship between environmental performance, environmental costs, and stock ownership with financial performance has not yet shown consistent results. Therefore, further research is needed considering the sector of the company, the research period, and the financial performance indicators used.
Determinan Audit Delay: Tinjauan Literatur Pada Perusahaan Di Indonesia Ardiansah Ardiansah
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Audit delay refers to the time required to complete an audit after a company’s financial year-end. This study reviews prior research on factors associated with audit delay among companies in Indonesia. A literature review approach was used by examining the abstracts and relevant sections of the uploaded studies, which discuss corporate governance, firm size, profitability, solvency, audit firm reputation, audit tenure, auditor opinion, and ownership structure. The reviewed findings indicate that the relationship between these factors and audit delay is not uniform across sectors and research periods. Profitability and audit committee characteristics often show a negative relationship with audit delay, while firm size, solvency, audit tenure, and public accounting firm reputation produce mixed results. Several governance variables, including managerial and institutional ownership, are also found to be insignificant in some studies. These inconsistencies suggest that audit delay is affected by the interaction of company characteristics, governance effectiveness, audit conditions, and the specific sector being studied. This review provides a synthesis of the available findings and identifies the need for further research using consistent variable measurement and broader samples.
Penerapan Model ACHIEVE dan 5W1H dalam Analisis Kebutuhan Pelatihan SDM: Literature Review Bella Fitriani; M. Fauzan. H. M; Revinca Sahroni; 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.v3i2.2041

Abstract

Training needs analysis (TNA) is meant to establish whether training is actually the proper remedy for a performance problem. Yet organizations frequently read every dip in performance as a competence shortage and send employees to training without a proper diagnosis. This article reviews how Hersey and Goldsmith's ACHIEVE model and the 5W1H set of questions can be used jointly in human resource TNA. A descriptive-qualitative literature review was conducted on national and international journal articles published between 2021 and 2026, together with publications of professional institutions. Three findings emerge: (1) ACHIEVE serves as a diagnostic instrument that helps distinguish training needs from problems that training cannot fix; (2) ability is the factor most directly addressed by training, whereas the remaining six factors call chiefly for managerial action; and (3) 5W1H supplies a question structure for converting diagnostic findings into concrete training decisions. As far as the author could determine, no empirical study has combined both tools, so an integrated conceptual framework is put forward for testing in future research.
Determinasi Loyalitas Donatur Zakat, Infak, dan Sedekah Melalui Digital Payment QRIS: Pendekatan SEM-PLS di Masjid Darussalam Kota Wisata Ismail Shodiq; Dedy Rachmad
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the influence of religiosity, trust, transaction convenience, digital literacy, and transparency on the loyalty of zakat, infaq, and shadaqah (ZIS) donors through QRIS digital payment at Darussalam Mosque, Kota Wisata. This study employed a descriptive-verificative quantitative approach to analyze the influence of religiosity, trust, transaction convenience, digital literacy, and transparency on ZIS donor loyalty through QRIS digital payment. Primary data were collected through questionnaires distributed to active congregants of Darussalam Mosque, Kota Wisata, who had used QRIS for zakat, infaq, and shadaqah payments. The study involved 131 respondents selected using purposive sampling technique. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that transaction convenience, digital literacy, and transparency influenced the loyalty of ZIS donors through QRIS digital payment at Darussalam Mosque, Kota Wisata. Transparency was identified as the variable with the strongest influence on donor loyalty. Meanwhile, religiosity and trust did not influence loyalty toward QRIS usage. These findings indicate that digital donor loyalty is more strongly influenced by ease of service use, the ability to utilize digital technology, and transparency in ZIS fund management. The digitalization of payments through QRIS also has considerable potential to increase the collection of zakat, infaq, and shadaqah not only in mosques but also in other Islamic philanthropic institutions.
Pengaruh Financial Slack, Struktur Modal, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Siti Auliyah
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The financial performance of food and beverage companies listed on the Indonesia Stock Exchange (IDX) fluctuates, while research findings on the factors influencing it have been inconsistent. This study employs a systematic literature review of 15 articles published between 2021 and 2026 on the effects of financial slack, capital structure, and firm size on financial performance, with five articles representing each factor. The articles were compared based on their subjects, proxies, methods, and results through a narrative synthesis. Financial slack is generally positively associated with performance, although its direct effect is not always significant and depends on the measure used. Regarding capital structure, four articles found a positive effect and one found a negative effect. Firm size most often had no significant effect. Differences in results relate to the performance measures (ROA, ROE, Tobin’s Q), debt proxies, and the role of financial slack as a direct variable or moderator. Within the scope of the search, no articles on financial slack in the food and beverage sector were found, nor were any articles that tested all three variables in a single model. Based on these patterns, this study formulates three propositions to be tested in future empirical research.
Pengaruh Kemampuan Komunikasi dan Disiplin Kerja terhadap Kinerja Karyawan Divisi Penjualan pada PT Mitra Aneka Fashion Jakarta Pusat Dina Aulia Eka Hidayati; Fitriasari Fitriasari; Shifa Putri Azzahra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to determine the effect of communication skills and work discipline on employee performance in the sales division of PT Mitra Aneka Fashion, Central Jakarta, both partially and simultaneously. This study uses a quantitative approach with an associative research method. Primary data were collected through questionnaires using a Likert scale administered to 80 employees in the sales division. Data analysis was conducted using multiple linear regression, correlation analysis, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS. The results show that communication skills have a positive regression coefficient of 0.069 but no statistically significant effect on employee performance, with a t-value of 0.629 and a significance value of 0.531 > 0.05. Meanwhile, work discipline has a positive and significant effect on employee performance, with a regression coefficient of 0.551, a t-value of 4.625, and a significance value of p < 0.001. Simultaneously, communication skills and work discipline have a significant effect on employee performance, with an F-value of 19.431 and a significance value of p < 0.001. The Adjusted R Square value of 0.318 indicates that both variables explain 31.8% of the variation in employee performance after adjustment, while the remaining 68.2% is not explained by the research model.
Analisis Pergerakan Saham Bank BNI (BBNI) Menggunakan Kombinasi Indikator Bollinger Bands Dan Relative Strength Index (RSI) Muh. Farhan; Hisyam Ihsan; Afiq Naufal; Nurul Khaeriya; Agung Prayitno
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 3 No. 2 (2026): Oktober-Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study analyzes the price movement of PT Bank Negara Indonesia (Persero) Tbk (BBNI) shares using a combination of Bollinger Bands and the Relative Strength Index (RSI) and identifies the resulting buy and sell signals. A descriptive quantitative approach was applied to secondary monthly closing price data from Yahoo Finance, comprising 25 observations (January 2024–January 2026). Bollinger Bands were calculated with a 20-period window and a deviation factor of 2, RSI with a 14-period window, and the data were processed using RStudio. A buy signal was defined as the price at or below the lower band with RSI ≤ 30, and a sell signal as the price at or above the upper band with RSI ≥ 70. The closing price fell from IDR 5,750 to IDR 4,490. From August 2025 to January 2026, the price stayed between the lower and upper bands and below the middle band, while the band width narrowed from 52.6% to 38.3%. RSI ranged from 35.0 to 44.0 and remained in the neutral zone throughout. Consequently, the combination of the two indicators produced neither buy nor sell signals, so its accuracy could not be measured. Future research is advised to use daily data so that signals can be tested.

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