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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 39 Documents
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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.
Unlocking Entrepreneurial Growth Through FinTech Credit: A Qualitative Literature Review on Digital Lending and Information Asymmetry Agustina, Selvi; Benardi, Benardi
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.411

Abstract

This qualitative literature review explores the transformative role of FinTech credit, particularly digital lending platforms, in fostering entrepreneurial growth by addressing information asymmetry. Drawing on recent empirical and conceptual studies, the review identifies how alternative data, algorithmic credit scoring, and AI-driven risk assessments enable more inclusive and efficient credit access for underserved entrepreneurs. It highlights the potential of FinTech to reduce traditional financing barriers, especially for small and medium-sized enterprises (SMEs) with limited collateral or credit histories. However, the review also underscores risks such as algorithmic bias, data privacy concerns, and regulatory gaps. By synthesizing findings across global contexts, this study provides a nuanced understanding of how digital lending shapes entrepreneurial ecosystems. The review concludes with implications for policy, practice, and future research
Strategic Earnings Targeting and Market Discipline in Public Banking: A Qualitative Synthesis of Consumer Pricing and Franchise Value Dynamics Novrizal; Santoso, Seger
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.412

Abstract

This qualitative literature review explores how strategic earnings targeting in public banking interacts with market discipline, consumer pricing, and franchise value dynamics. By synthesizing findings from recent empirical studies, the paper reveals that earnings management in banks—whether through accrual-based or real activities—is often employed to meet regulatory thresholds and investor expectations, thereby preserving reputational capital and long-term market access. Market discipline both constrains and motivates such behavior, as depositors and investors closely monitor performance signals. The review also highlights how banks strategically set pricing for loans and deposits to align with earnings targets while protecting franchise value amid rising competition and regulatory oversight. Ultimately, the synthesis underscores the complex trade-offs between transparency, performance signaling, and sustainable value creation in the public banking sector
Benchmarking AI Readiness Beyond Economic Complexity: A Qualitative Literature Review of Overperformance Drivers and National Coordination Models Hanifah; Sandra Junianda
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.414

Abstract

This qualitative literature review examines why some countries demonstrate levels of artificial intelligence (AI) readiness that exceed expectations based on their economic complexity. Building on recent advances in AI preparedness measurement and economic complexity theory, the study synthesizes interdisciplinary literature from economics, innovation studies, AI governance, and development policy. The review finds that economic complexity provides a necessary structural foundation for AI readiness but is insufficient on its own to explain cross-country variation. Countries that overperform relative to their structural constraints consistently benefit from complementary drivers, particularly regulatory and ethical governance frameworks, while digital infrastructure and human capital play context-dependent roles across income levels. The analysis further identifies three dominant national coordination models—state-led, market-responsive, and distributed innovation systems—through which countries translate latent capabilities into applied AI readiness. The study contributes a conceptual benchmark for understanding AI overperformance and offers policy-relevant insights for addressing the global AI divide through context-sensitive institutional design
From AI Adoption to Social Venture Creation: A Qualitative Review of Cognitive Pathways Linking Generative AI Competencies to Digital Social Entrepreneurship Siti Maulizah; Aura Nabila
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.415

Abstract

This qualitative literature review examines how generative artificial intelligence (AI) competencies are cognitively transformed into digital social entrepreneurial intentions and social venture creation. Synthesizing recent interdisciplinary studies across artificial intelligence, entrepreneurial cognition, and social entrepreneurship, the review develops an integrative framework explaining the cognitive pathways linking AI adoption to social value–oriented digital entrepreneurship. Drawing on the Entrepreneurial Event Model and the Stimulus–Organism–Response perspective, the findings reveal that generative AI acts as a cognitive stimulus that enhances opportunity recognition, creative problem-solving, perceived feasibility, and perceived desirability of social ventures. The review further identifies key cognitive mechanisms through which AI competencies support ideation, opportunity evaluation, resource mobilization, and early-stage scaling of digital social enterprises. By positioning generative AI as a form of cognitive infrastructure rather than a mere technological tool, this study advances theoretical understanding of AI-enabled social entrepreneurship and offers insights for entrepreneurship education, policy design, and inclusive digital innovation ecosystems
From Digitisation to Full Digital Banking: A Systematic Literature Review on the Multilevel Integration of Industry 4.0 Technologies and Conceptual Frameworks in Banking Transformation Siti Masitoh; Naila Hali Sylvia
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.v2i3.416

Abstract

This study conducts a systematic qualitative literature review to examine the transformation of banking from basic digitisation to full digital banking through the multilevel integration of Industry 4.0 technologies. Synthesising peer-reviewed research across information systems, banking, and innovation studies, the review analyses how technologies such as artificial intelligence, big data analytics, cloud computing, blockchain, and platform architectures reshape banking at the micro (customer), meso (organisational), and macro (industry ecosystem) levels. The findings show that digital banking transformation is a non-linear, socio-technical process in which technological adoption generates value only when complemented by dynamic organisational capabilities, governance mechanisms, and supportive regulatory frameworks. The review further highlights the growing importance of platformisation, open banking, and fintech collaboration in redefining competitive boundaries and value creation in the banking sector. By integrating multilevel perspectives and established conceptual frameworks, this study advances theoretical understanding of digital banking transformation and offers insights for managers and policymakers navigating the transition toward full digital banking.
Sensing the Future: A Qualitative Synthesis of How Employees’ Technological Sensing Capabilities Shape GenAI Capabilities and Innovative Work Behavior Mia Christy Patricia; Novrizal
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.417

Abstract

This qualitative literature review synthesizes interdisciplinary research on how employees’ technological sensing capabilities shape generative artificial intelligence (GenAI) capabilities and innovative work behavior. Drawing on dynamic capabilities theory, microfoundations of sensing, and human–AI interaction literature, the review integrates findings from management, information systems, and innovation studies. The synthesis reveals that technological sensing—employees’ ability to identify, interpret, and anticipate emerging technologies—does not directly translate into innovation, but operates through the development of distinct GenAI capabilities. In particular, GenAI evaluation capability consistently emerges as a stronger driver of innovative work behavior than GenAI usage capability alone, as it enables critical judgment, contextualization, and creative recombination of AI-generated outputs. The review further highlights contextual moderators such as leadership support, task complexity, and organizational climate. Overall, the study advances theory by positioning individual sensing as a microfoundation of AI-enabled innovation and offers implications for organizations seeking to leverage GenAI beyond efficiency gains.

Page 4 of 4 | Total Record : 39

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