cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ruslaini
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285641688335
Journal Mail Official
lpkdgeneration2022@gmail.com
Editorial Address
Jl. Sultan Agung No.77, Gajahmungkur, Kec. Gajahmungkur, Semarang, Provinsi Jawa Tengah, 50232
Location
Kota semarang,
Jawa tengah
INDONESIA
Journal of Economic and Leadership
Published by Sekolah Tinggi Ekonomi Kasih Bangsa
ISSN : 30483395     EISSN : 30483387     DOI : 10.70142
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Economic and Leadership, is a journal that presents in-depth studies on economics and leadership from various perspectives published by LPPM STIE Kasih Bangsa. With a focus on the intersection between economics and management, the journal provides a platform for researchers, academics, and practitioners to share their latest findings. Topics in this journal relate to any aspect of management, but are not limited to the following topics: Micro and Macro Economics, Economic Policy, Strategic Management, Leadership and Ethics, International Economics, Development Economics, Technology and Innovation.This journal is published 1 year 4 times (March, June, September and December).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 40 Documents
 1   2   3   4 
Fair Value Measurement, Accounting Choice, and Financial Reporting Comparability: A Systematic Literature Review of Evidence, Theoretical Perspectives, and Emerging Research Directions Eri Kusnanto; Farah Qalbia
Journal of Economic and Leadership Vol. 3 No. 1 (2026): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i1.73

Abstract

This study examines the relationship between fair value measurement, accounting choice, and financial reporting comparability through a qualitative systematic literature review. Drawing on relevant accounting literature, the study synthesizes empirical evidence and theoretical perspectives to identify key mechanisms, boundary conditions, and emerging research directions. The findings indicate that fair value measurement and accounting choice do not have uniformly positive or negative effects on comparability. Instead, their effects depend on the extent to which measurement choices improve economic representation and reduce accounting mismatches. Comparability is enhanced when fair value estimates rely on observable information, accounting choices reflect underlying economic relationships, and effective investor monitoring and institutional enforcement are present. Conversely, measurement uncertainty, Level 3 valuations, managerial discretion, and opportunistic incentives may reduce comparability. The study contributes an integrated framework explaining how measurement choice, accounting mismatch, managerial incentives, measurement observability, and institutional factors jointly shape financial reporting comparability.
When Are Firms Truly Comparable? A Systematic Literature Review of Firm Heterogeneity, Peer Selection, and Accounting Information Quality Seger Santoso; Eri Kusnanto
Journal of Economic and Leadership Vol. 2 No. 2 (2025): September : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i2.74

Abstract

This study examines when firms can be considered truly comparable by systematically reviewing the literature on firm heterogeneity, peer selection, industry classification, and accounting information quality. Using a qualitative systematic literature review, the study synthesizes prior theoretical and empirical evidence to identify recurring relationships and methodological challenges in measuring firm comparability. The findings indicate that industry membership alone is insufficient to establish meaningful comparability because firms within the same industry may differ substantially in business models, economic characteristics, product markets, and financial structures. Peer selection therefore represents a critical mechanism linking firm heterogeneity to comparability and the quality of accounting information. The review further finds that comparability is purpose-dependent and can be better assessed by combining industry classification with firm-specific, investor-based, product-market, and financial-statement similarity measures. Overall, true comparability exists when firm similarities are sufficiently aligned with the economic dimension and analytical purpose of the comparison.
Environmental Sustainability Practices in SMEs: A Qualitative Systematic Literature Review of Drivers, Configurations, and Performance Outcomes Ahembang; Ruslaini
Journal of Economic and Leadership Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i2.68

Abstract

This study systematically reviews the literature on environmental sustainability practices (ESPs) in small and medium sized enterprises (SMEs), focusing on their drivers, configurations, and performance outcomes. Using a qualitative systematic literature review approach guided by PRISMA 2020, relevant peer-reviewed studies were identified, screened, appraised, and thematically synthesized. The findings indicate that ESPs are shaped by interconnected internal and external drivers, including environmental knowledge, green leadership, green human resource management, employee environmental behavior, green innovation, technological capabilities, resource commitment, regulatory compliance, and stakeholder pressures. The synthesis further identifies recurring configurations, including knowledge behavior, leadership GHRM employee, knowledge compliance, green initiative technology, and innovation resource pathways. Environmental sustainability practices are associated with environmental performance, resource efficiency, green innovation, organizational sustainability, and business performance. Overall, SME environmental sustainability is best understood as a multidimensional, capability driven, and configurational phenomenon
Understanding Configurational Strategies for Circular Economy Adoption in Manufacturing: A Qualitative Systematic Literature Review of Theoretical and Empirical Insights Moh. Trisamanta; Benardi
Journal of Economic and Leadership Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i2.69

Abstract

This qualitative systematic literature review examines configurational strategies for circular economy (CE) adoption in manufacturing by integrating theoretical perspectives and empirical evidence from the existing literature. Using a systematic review approach, the study synthesizes research on organizational, technological, operational, interorganizational, market, and institutional conditions influencing circular transformation. The findings indicate that CE adoption is a configurational and context dependent phenomenon rather than a linear process driven by individual determinants. Three broad pathways emerge: a strategic market driven pathway, a technology operations pathway, and a collaboration supply chain pathway. The review further demonstrates that different combinations of conditions and practices can generate similar circular and sustainability outcomes, reflecting equifinality and causal complexity. Digital technologies appear most effective when combined with complementary organizational, operational, and collaborative capabilities. The study contributes a configurational framework that advances understanding of how manufacturing firms can pursue alternative pathways toward circular transformation.
Multi-Objective Optimization for Sustainable Production Systems: A Qualitative Systematic Literature Review of Routing Models, Efficiency, and Sustainability Performance Indra Saputra; Grace Yulianti
Journal of Economic and Leadership Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i2.70

Abstract

This study presents a qualitative systematic literature review of multi objective optimization for sustainable production systems, focusing on production routing models, computational efficiency, and sustainability performance. The review synthesizes research on the integration of production, inventory, distribution, and routing decisions and examines the incorporation of economic, environmental, and social objectives into optimization models. Using a systematic search and screening approach guided by PRISMA principles, the study identifies major methodological developments, sustainability indicators, optimization techniques, and research gaps. The findings indicate a progressive shift from cost oriented production routing models toward integrated multi objective frameworks that address sustainability trade offs. Economic performance remains the most established dimension, while environmental performance is increasingly incorporated through emissions and fuel consumption measures. Social sustainability remains comparatively underdeveloped, particularly regarding quantitative safety and accident risk indicators. The review highlights Pareto based approaches, including weighted sum and AUGMECON2 methods, as important tools for balancing competing objectives. The study proposes future research directions emphasizing scalable, integrated, and triple bottom line optimization models.
Building Employee Agility in the AI-Enabled Workplace: Digital Leadership, AI Literacy, Digital HRM Practices, and the Moderating Role of Digital Mindset Willy Chandra
Journal of Economic and Leadership Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i2.71

Abstract

This study examines the role of Digital Leadership (DL), AI Literacy (AIL) and Digital Human Resource Management (DHRM) practices in enhancing Employee Agility (EA) in AI-enabled workplaces and the moderating role of Digital Mindset (DM). Drawing on the Dynamic Capabilities (DC) viewpoint, the study conceptualises EA as an adaptable capability, which is a result of the interaction of leadership, individual technological competence, organisational systems, and employees’ cognitive orientation towards digital change. A quantitative, cross-sectional approach was used with data from 360 employees in Tangerang-Banten, Indonesia, who were exposed to digital technology and AI applications in their job. Data were analysed using AMOS, Covariance-Based Structural Equation Modelling (CB-SEM). The results showed that AIL and DHRM practices had significant positive effects on EA, whereas DL had no significant direct effect. The relationship between DL and EA was significantly moderated by DM, however, the interaction was negative. In contrast, DM did not significantly moderate the relationship between DHRM practices and EA. The model accounts for 85.8% of the variance in EA. Our findings suggest that agility in AI-enabled workplaces may be more dependent on employees’ AI-related capabilities and digitally supportive HR systems than on digital leadership alone. In addition, our findings suggest that DM may change, rather than uniformly increase, the value of digital organisational resources.
Can Technology Make Fair Value More Verifiable? A Systematic Literature Review of Measurement Uncertainty, Data Analytics, and Audit Assurance Ria Wulandari; Ngadi Permana
Journal of Economic and Leadership Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i2.75

Abstract

This qualitative systematic literature review examines whether technology can make fair value (FV) more verifiable by integrating evidence on measurement uncertainty, data availability, data analytics, auditor expertise, and audit assurance. The review synthesizes prior research to identify recurring mechanisms through which technological development may influence FV verifiability. The findings indicate that technology does not eliminate fundamental measurement uncertainty, particularly for Level 3 FV estimates, but can improve verifiability by increasing access to relevant data, strengthening analytical capabilities, facilitating independent valuation procedures, and enhancing audit evidence. However, technological effectiveness depends critically on data quality, task-specific auditor expertise, professional judgment, and appropriate governance. The review further identifies a paradox whereby advanced analytics and artificial intelligence can reduce information uncertainty while introducing new risks related to reliability, explainability, bias, and auditor overreliance. Overall, technology can make FV more verifiable, but its effectiveness is conditional on the interaction of data, technology, expertise, evidence, and governance.
Building Strategic Agility in International Startups: A Systematic Literature Review of Dynamic Marketing Capabilities, Information Intelligence, and Global Growth Grace Yulianti; A. Sigit Pramono Hadi
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.76

Abstract

International startups operate in highly dynamic global markets characterized by technological turbulence, uncertainty, changing customer preferences, and intense competition. This qualitative systematic literature review examines how dynamic marketing capabilities (DMCs) and information intelligence contribute to strategic agility and global growth in international startups. The review synthesizes relevant theoretical and empirical literature on dynamic capabilities, international marketing, information management, knowledge management, and startup internationalization. The findings indicate that DMCs enable startups to sense market changes, adapt marketing strategies, and reconfigure market resources, while information intelligence facilitates the acquisition, interpretation, and strategic utilization of market and environmental information. Their interaction strengthens strategic agility by enabling faster sensing, decision-making, market adaptation, and resource reconfiguration. Strategic agility consequently emerges as an important mechanism connecting capability development with international performance and sustainable global growth. The review proposes an integrated capability-orchestration framework and identifies opportunities for future empirical research across diverse international startup contexts.
Transforming Institutional Pressure into Sustainable Innovation: A Systematic Literature Review of Intellectual Capital, Organizational Learning, and Firm Performance Mohammad Chaidir; Benardi
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.77

Abstract

This study examines how institutional pressure can be transformed into sustainable innovation through intellectual capital and organizational learning to enhance firm performance. Using a qualitative systematic literature review (QSLR), the study synthesizes relevant empirical and theoretical literature concerning institutional pressure, intellectual capital, organizational learning, sustainable innovation, and firm performance. The findings indicate that regulatory, normative, and imitative pressures can stimulate organizations to develop strategic knowledge resources and strengthen organizational learning capabilities. Intellectual capital, comprising human, structural, and relational resources, provides the foundation for knowledge creation and innovation, while organizational learning facilitates the acquisition, integration, and application of knowledge in response to institutional demands. Sustainable innovation subsequently functions as an important mechanism linking these capabilities to improved firm performance. The study proposes an integrated pathway in which institutional pressure becomes a strategic stimulus for capability development, sustainable innovation, and long-term organizational competitiveness.
From Digital Transformation to Responsible Innovation: A Systematic Literature Review of Digital Ethics, Organizational Capabilities, and Sustainable Business Value Farah Qalbia; Grace Yulianti
Journal of Economic and Leadership Vol. 2 No. 2 (2025): September : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i2.78

Abstract

Digital transformation has created significant opportunities for organizational innovation and business value while simultaneously generating ethical, governance, and sustainability challenges. This study conducts a Qualitative Systematic Literature Review (QSLR) to examine how digital ethics and organizational capabilities shape the transition from digital transformation toward responsible innovation and sustainable business value. Relevant peer-reviewed literature was systematically identified, screened, evaluated, and thematically synthesized. The findings reveal five interconnected themes: digital transformation as organizational transformation, digital ethics as a governance requirement, organizational capabilities as an enabling mechanism, responsible innovation as an integrative outcome, and sustainable business value as a multidimensional consequence. The synthesis indicates that responsible digital transformation requires more than technological adoption; it depends on ethical governance, organizational capabilities, stakeholder engagement, transparency, accountability, and sustainability-oriented innovation. The study proposes an integrated pathway linking digital transformation, organizational capabilities, digital ethics, responsible innovation, and sustainable business value.

Page 4 of 4 | Total Record : 40

 1   2   3   4 

Filter by Year

2024 2026


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2026): September: Journal of Economic and Leadership Vol. 3 No. 1 (2026): March : Journal of Economic and Leadership Vol. 2 No. 2 (2025): September : Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership Vol. 1 No. 4 (2024): Desember: Journal of Economic and Leadership Vol. 1 No. 3 (2024): September : Journal of Economic and Leadership Vol. 1 No. 2 (2024): June : Journal of Economic and Leadership Vol. 1 No. 1 (2024): March : Journal of Economic and Leadership