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Arthatama: Journal of Business Management and Accounting
Published by Lifescifi Akademia Utama
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
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Search results for , issue "Vol. 9 No. 1 (2025)" : 20 Documents clear
Environmental, Social, and Governance Disclosure’s Impact on Return on Equity in Asian Banks Berliana Citra Hapsari; Nessa Rifdahwati Kusuma; Hersugondo Hersugondo
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

Global awareness of sustainability, social responsibility and Good Corporate Governance (ESG) is increasingly driving investor attention towards sustainable business practices, including in the Asian banking sector. However, empirical findings related to the influence of ESG on financial performance still vary. This study aims to systematically analyze the effect of ESG disclosure on the financial performance of banks in the Asian region, as measured using Return on Equity (ROE). The Systematic Literature Review (SLR) method is used to synthesize relevant empirical studies on the relationship between ESG and financial performance on relevant indexed journals in the Asian banking sector. The SLR results show that most studies have found a positive and significant influence of ESG on ROE. This study contributes to strengthening the ESG literature in the Asian financial sector and provides practical implications for banks, investors, and regulators to encourage ESG integration as a strategy to improve profitability and long-term stability.
Green Innovations and Consumer Purchase Behavior: A Systematic Literature Review Chynthia Noura Elysha; Shelli Melita; Yoestini
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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The increasing environmental awareness among consumers has encouraged companies to adopt sustainable innovation strategies. In this context, green innovation has emerged as a key approach to foster consumers’ intention to purchase eco-friendly products (green purchase intention). This study aims to systematically examine the relationship between green innovation and green purchase intention using a Systematic Literature Review (SLR) method. A total of 21 peer-reviewed articles published in reputable journals between 2019 and 2025 were analyzed qualitatively based on topic relevance, research methodology, and key findings. The results indicate that the implementation of green innovation strategies consistently exerts a positive influence on consumers’ green purchase intention. These findings highlight the critical role of green innovation not only in product development but also in marketing strategies aligned with consumers’ environmental values. This study offers both theoretical and practical insights for companies and researchers in designing environmentally responsible business strategies that enhance competitiveness in markets increasingly driven by sustainability concerns.
Agribusiness Value Chains and Smallholder Empowerment: A Global Systematic Review Hasna Maheswari; Raditya Setiawan
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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This systematic literature review examines strategic approaches in value-added agriculture designed to enhance the economic returns of primary agricultural products. Adopting the PRISMA framework, the study utilizes the Watase Uake tool systematically screen and analyze literature. Six empirical and conceptual studies were published between 2022 and 2025 form the basis of our analysis, encompassing diverse contexts. Key themes include agribusiness intervention models, inclusive innovation mechanisms, integration into Global Value Chains (GVCs), and targeted capacity-building initiatives for smallholder farmers. Four principal strategic approaches emerge: the adoption of Porter’s Diamond model to assess national competitiveness, targeted value-chain interventions to improve product differentiation, systems-based innovations to foster cross-sector collaboration, and collective action frameworks to capture and distribute value equitably. We further synthesize critical enablers and barriers impacting strategy implementation across regions such as MENA, sub-Saharan Africa, and other developing countries. The review concludes by discussing theoretical contributions and practical implications and suggesting future research avenues, including the deployment of digital technologies, enhanced stakeholder collaboration, and supportive policy frameworks to maximize value addition.
Analysis of Consumer Perceptions and Motivations in Electric Vehicle Purchases in Indonesia Hudha Pramudya Murti; Lutfi Ayu Faradiza; Imroatul Khasanah
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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The rapid growth of electric vehicles (EVs) in Indonesia reflects that Indonesians have an increasing concern about environmental issues. This study aims to analyze the factors that influence consumers' purchase intention towards EVs, focusing on perceived ease of use, perceived usefulness of technology, and environmental awareness. This study adopts the Technology Acceptance Model (TAM) approach that includes two main variables-Perceived Ease of Use (PEU) and Perceived Usefulness (PU)-and extends the model by adding the variable Environmental Awareness (EA). Through this approach, research seeks to uncover how the combination of perceived technology and environmental awareness affects interest in electric vehicles. The findings of this study are expected to provide practical contributions for industry players and policy makers in formulating marketing strategies and policies that support the acceleration of EV adoption in Indonesia as a step towards environmental sustainability.
Building a Sustainable Workforce through Work-Life Integration: Antecedents, Consequences, and Implications Jihan Abbada; Maulyta Wira Asti; Intan Ratna Wati
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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This study presents a systematic review of the antecedents and consequences of Work-Life Integration (WLI) in the era of workplace flexibility and digitalization. WLI is a concept that describes how individuals harmonize work and personal life without rigid boundaries. Utilizing the PRISMA framework, a total of 27 articles were reviewed following screening and eligibility assessment stages. Thematic analysis revealed four categories of WLI antecedents: (1) organizational factors such as schedule flexibility, mentoring, and leave programs; (2) socio-demographic factors including generational differences and family structure; (3) individual factors such as resilience and emotional reflexivity; and (4) digital technology factors, which play a crucial role in supporting the implementation of WLI by enabling greater work flexibility and facilitating communication and collaboration regardless of time and location. The positive consequences of WLI include enhanced psychological well-being, job satisfaction and engagement, productivity, loyalty, as well as career advancement and equality. Conversely, without proper implementation and supportive management policies, WLI may pose several challenges in practice, such as technostress, role conflict, and social isolation. These findings show that WLI is an emerging approach in response to changes in the modern workplace, with its effectiveness influenced by the synergy between organizational policies, individual capabilities, and digital technology management.
Work-Life Balance: The Key to Employee Engagement and Employee Performance Jordan David; Bobi Adimasta; Eisha Lataruva
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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In the digital era, where work demands are increasingly dynamic and the boundaries between professional and personal life are becoming blurred, Work-Life Balance (WLB) has emerged as a central issue in human resource management. This study aims to analyze the influence of WLB on employee engagement and employee performance through a systematic literature review using the Job Demands-Resources (JD-R) Theory. Data were collected from 24 Scopus-indexed scientific articles (Q1–Q3) published between 2023 and 2025. The findings indicate that WLB plays a crucial role as a mediator between organizational support and employee engagement, and directly contributes to improving employee performance, as measured by quality, timeliness, and supervisor satisfaction. These results highlight that effective WLB policies not only enhance employee well-being but also support overall organizational productivity and success. The practical implications of this research emphasize the importance of flexible work arrangements, organizational support, and the wise use of technology to create a healthy and sustainable work environment.
The Impact of ESG Disclosure on Firm Value: Systematic Literature Review Approach Lulu Islami Nur Afifah; Sekar Ayu Cahyaningtyas; Wisnu Mawardi
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on firm value using a Systematic Literature Review (SLR) approach. The growing global emphasis on sustainable business practices has made ESG disclosure a key instrument in signaling corporate responsibility and long-term value creation. However, empirical findings across sectors and regions remain inconsistent. This paper synthesizes 30 reputable international articles (indexed as Q1/Q2) from 2020 to 2025 to identify prevailing patterns and gaps. The results show that many studies report a significant positive relationship between ESG disclosure and firm value. Nevertheless, only a minority of studies explore profitability as a moderating variable, and its moderating effect appears statistically insignificant. The review highlights that organizational characteristics such as firm size may play a more decisive role in enhancing the value effects of ESG disclosure. The paper contributes to sustainability literature by offering an integrated conceptual framework and suggesting future empirical directions, particularly concerning moderating variables in different institutional and industrial contexts.
Optimizing ESG-Based TOD Implementation to Foster Inclusive and Sustainable Economic Growth Muhammad Fadhil Athallah; Nefia Nur Fitri
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

Transit-Oriented Development (TOD) serves as a tangible example of Environmental, Social, and Governance (ESG) implementation through integrated spatial planning approaches. This study explores the correlation between TOD and ESG principles in supporting inclusive and sustainable economic growth, particularly within the context of rapidly urbanizing cities in developing countries. Utilizing a Systematic Literature Review (SLR) method, the research examines various scholarly publications to assess both the potential and challenges of TOD aligned with ESG criteria. The findings indicate that ESG-based TOD can enhance land use efficiency, reduce environmental degradation, support social inclusion, and promote economic productivity. However, practical implementation often faces obstacles such as high investment requirements, the reduction of urban green spaces, and limited cross-sectoral coordination. In response to these challenges, this study proposes the Economic Environmental, Social, and Governance (EESG) framework to address the underrepresentation of economic dimensions in current ESG assessments. By integrating economic factors alongside environmental, social, and governance considerations, EESG-oriented TOD offers a comprehensive planning strategy to accelerate sustainable urban development in emerging economies.
The Effect of Employee Well-Being and Performance on Sustainable Growth in Global Banking Andhika Prakasa; Muhammad Tara; Surya Raharja; Puji Harto
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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This study aims to analyze the influence of employee well-being and performance as pillars of innovation in supporting sustainable economic growth in the global banking industry. Employing a phenomenological approach, the research explores the lived experiences of employees at Bank Rakyat Indonesia across various strategic units in Jakarta. The findings reveal that employee well-being plays a significant role in enhancing motivation, productivity, and innovative behavior. It also serves as a key factor in adapting to rapid digital transformation and technological disruption. The generational differences between Millennials and Generation Z highlight the need for inclusive and adaptive human resource management policies. Contextualized well-being programs have proven effective in fostering employee engagement, cross-generational collaboration, and organizational resilience. This study recommends a strategic integration of employee well-being, performance, and innovation as the foundation for organizational transformation and a meaningful contribution to sustainable economic development, particularly in facing globalization challenges and realizing the vision of Indonesia Emas 2045.
Quality Management Enhances Competitiveness and Market Share of BRI Savings Arief Wibowo; Yulizar Verda Febrianto; Farida Indriani
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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In the context of intensifying competition within the Indonesian banking sector in Bank Rakyat Indonesia (BRI) is challenged to sustain its relevance and competitive advantage. This study is investigates the strategic of quality management in enhancing the market position of BRI’s savings products (case study of BRI Jakarta 1 Regional Office). Employing a qualitative research approach through a case study method, data were gathered via in-depth interviews, non-participant observations, document analysis, and focus group discussions with key stakeholders, including regional management, employees, and selected customers of BRI. The study is grounded in the theoretical framework of Total Quality Management (TQM). These improvements collectively reinforce BRI’s competitive positioning in the savings market. Furthermore, enhancements in customer experience and service responsiveness contribute positively to the expansion of market share, despite persistent competitive pressures from leading private banks such as BCA and emerging fintech platforms. The study concludes that quality management serves as a critical strategic enabler for market share growth in the savings segment. Policy recommendations include the acceleration of digital transformation initiatives, upskilling of human resources, and the institutionalization of customer satisfaction monitoring mechanisms as part of a long-term quality strategy.

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