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International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Published by Sekolah Tinggi Ekonomi Kasih Bangsa
ISSN : -     EISSN : 30481392     DOI : https://doi.org/10.70142/ijbge.v2i3
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) is a peer-reviewed international journal published by STIE Kasih Bangsa Institute of Research and Community Services/Lembaga Penelitian dan Pengabdian kepada Masyarakat. The journal serves as an academic platform which integrates four critical domains within the business context: business law, business ethics, business communication, and green economics. The primary objective of the journal is to present contemporary research, analysis, and innovative concepts which enhance the understanding of how business law can function efficiently, with social responsibility, and in an environmentally sustainable manner. The articles published within this journal encompass a broad spectrum of topics, including current legal issues in the business context, ethical dilemmas encountered by corporations, effective business communication strategies, and economic analyses related to sustainable development and environmental conservation. This publication is issued quarterly in (March, June, September and December).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm" : 3 Documents clear
Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review Selvi Agustina; Ria Wulandari
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.349

Abstract

This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.
The Impact of the Invest-and-Harvest Pricing Pattern on Lending and Policy Decisions Mortgage Market Regulation Benardi Benardi; Hanifah Hanifah
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.341

Abstract

This qualitative literature review investigates the impact of the 'invest-and-harvest' pricing pattern on mortgage lending decisions and market regulation policies. The analysis reveals that lenders often offer low-interest rates to attract new borrowers while charging higher rates to loyal renewers, influenced by search and switching frictions. These dynamics significantly affect market competition and have crucial policy implications. The study highlights the need for adaptive public policies that consider these pricing strategies to enhance market efficiency and fairness. Additionally, borrower heterogeneity plays a vital role, with lower-income and lower-credit-score borrowers benefiting more from long-term contracts. Despite its insights, the study is limited by its reliance on existing literature and its focus on developed markets, suggesting the need for further research in diverse contexts.
The Role of Risk Litigation in Merger and Acquisition (M&A) Valuation : An Overview Strategic in Opinion Fairness in Merger and Acquisition Transactions Clarencia Angelika; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.347

Abstract

This qualitative literature review explores the role of litigation risk in merger and acquisition (M&A) valuations, focusing on fairness opinions. The study reveals that high litigation risk leads to lower valuations in target-sought fairness opinions, particularly in transactions with significant agency conflicts. Regulatory changes, such as those in Delaware, have increased awareness of litigation risks and influenced valuation strategies. The selection of peer firms for valuation is also affected by litigation risk, underscoring the importance of accurate peer selection. These findings provide valuable insights for academics, practitioners, and policymakers in managing litigation risk and maximizing value in M&A transactions. Limitations include reliance on existing literature and potential contextual differences across jurisdictions. Future research should empirically test these hypotheses and explore other jurisdictions to gain a comprehensive understanding of litigation risk in M&A valuations.

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