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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 23 Documents
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Search results for , issue "Vol. 9 No. 2 (2025)" : 23 Documents clear
Exploring the Relationship Between Leadership and Job Satisfaction of Bank Mandiri Employees Annisa Findarty
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
Publisher : LifeSciFi

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Abstract

Leadership significantly influences employee job satisfaction, shaping a productive work environment and supporting organizational success in the competitive banking sector. This study aims to examine the relationship between leadership styles and employee job satisfaction at Bank Mandiri, a leading Indonesian bank, by analyzing how leadership practices impact employee well-being and retention. The research employed a Systematic Literature Review, analyzing 30 peer-reviewed journal articles published between 2019 and 2024, sourced from databases like Scopus and ScienceDirect. The findings reveal a strong positive correlation between transformational and participative leadership styles and employee job satisfaction, driven by open communication, recognition, and employee involvement in decision-making. In contrast, authoritarian leadership often reduces satisfaction due to limited autonomy. These results highlight the importance of adaptive leadership in fostering a motivated workforce. The study concludes that Bank Mandiri should prioritize leadership training programs focusing on transformational and participative approaches to enhance employee satisfaction and organizational performance. By addressing these leadership practices, the bank can strengthen its human resource management strategies, ensuring a balance between achieving business goals and promoting employee well-being in a dynamic industry.
Tax Risk, Tax Avoidance, and Corporate Risk: The Moderating Role of Board Gender in Indonesian Firms Khaeril Azmi; Baldirc Siregar; Frasto Biyanto; Miswanto Miswanto
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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Tax risk and tax avoidance have attracted increasing academic attention due to their implications for corporate risk and governance. This study aims to examine the effect of tax risk and tax avoidance on corporate risk, with gender composition on the board of directors as a moderating variable. Focusing on industrial goods companies listed on the Indonesia Stock Exchange during the 2021–2023 period, this study analyzes 45 observations from 16 companies using panel data regression. Corporate risk is measured by stock return volatility, tax risk is proxied by tax liability uncertainty, and tax avoidance is calculated as the ratio of pre-tax profit to total assets. Gender is measured by the proportion of female directors. The results show that tax risk has a significant negative effect on corporate risk, indicating more prudent management under fiscal uncertainty. Conversely, tax avoidance has a significant positive effect, increasing cash flow volatility and reputation exposure. However, gender does not significantly moderate the relationship between tax avoidance and corporate risk, likely due to low female representation. These findings underscore the importance of fiscally conservative strategies and increasing gender diversity in corporate governance.
Driving Digital Banking Transformation in Indonesia Amid Industry 4.0 Teguh Joni Purwanto; Triwidi Atmoko; Susilo Toto Rahardjo
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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The study emphasizes the role of regulatory frameworks and government initiatives in accelerating digital transformation within the banking sector. The Indonesian Financial Services Authority and Bank Indonesia have introduced various policies to support innovation while ensuring consumer protection and financial system stability. In addition, the research explores how customer behavior is shifting toward digital channels, driven by convenience, speed, and accessibility. This behavioral shift necessitates banks to invest in user-friendly digital platforms and robust IT infrastructure. The study also discusses the importance of digital literacy among consumers and employees to maximize the benefits of digital banking. Moreover, collaboration between traditional banks and fintech companies is identified as a key strategy to foster innovation and expand financial inclusion. By addressing both opportunities and risks, this research provides a comprehensive perspective on how Indonesian banks can effectively implement digital transformation strategies. The insights gained are expected to guide policymakers, financial institutions, and stakeholders in shaping a resilient and inclusive digital banking ecosystem.
Digital Transformation Sustainability in Indonesia's Banking Sector: A Systematic Review Tiara Aprilia Kardiman; Rizki Yoga M; Farida Indriani
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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This systematic review explores how digital transformation in the Indonesian banking sector contributes to sustainable growth through innovation, strategic adaptation, and policy alignment. Drawing on nine peer-reviewed articles published between 2020 and 2025, the study synthesizes evidence from databases such as Scopus, Web of Science, and Google Scholar, using Publish or Perish to support data collection. An initial 500 articles were identified, and after rigorous screening and quality assessment, nine peer-reviewed articles were selected based on thematic relevance and methodological robustness. The findings reveal that digital tools – including mobile banking, AI, blockchain, and digital infrastructure – improve operational efficiency, financial inclusion, and resilience in banking institutions. The review identifies five thematic research clusters: digital innovation strategies, economic and environmental sustainability, empirical performance evaluation, systemic challenges, and local implementation. These themes collectively demonstrate how digital transformation acts as a strategic enabler for inclusive economic development in Indonesia. The study highlights the importance of policy innovation, SME integration, and digital literacy programs while noting the limited number of Indonesia-specific empirical studies as a major limitation. Future research should use a longitudinal and mixed-method approach to better capture the evolving digital trends in the Southeast Asian financial sector.
The Influence of Service Quality, Facilities and Trust on Customer Satisfaction Jhonny Mangaraja Silalahi; Sugeng Wahyudi
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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This study aims to analyze the impact of service quality, facilities and trust on customer satisfaction at PT Opsico. The urgency of conducting the study is the long queues of gas transport vehicles, delays in LPG delivery due to infrastructure constraints, and the less-than-optimal utilization of available facilities. This condition indicates a mismatch between what customers expect and the quality of service by Opsico. This study implies the importance of managing the LPG supply chain efficiently and sustainably to address the challenges of reliable and environmentally friendly public energy services. The research method was carried out through a quantitative approach. Data collection techniques were carried out through surveys with questionnaires. The total respondents in this study were 85 SPBE/SPPBE. Utilizing the intricate dance of Structural Equation Modeling—Partial Least Squares—the analysis unveiled a profound truth: that service quality, the amenities provided, and the sense of trust weave together to shape the tapestry of customer satisfaction. As these elements ascend in excellence, so too does the contentment of those they serve, suggesting a delicate yet powerful correlation between quality, trust, and the fulfillment found therein.
Digital Finance and Sustainable Development of Indonesian Banks Variandy Tiaraputra; Fadhil Wicaksono; Susilo Toto Rahardjo
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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This study aims to analyze the influence of the development of financial digital transformation on banking sustainable development, with a focus on banks listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. Using the Fixed Effect model, this study evaluates the relationship between the adoption of digital technology in the banking sector and banks' sustainable development in Environmental, Social, and Governance (ESG) aspects, as well as the influence of control variables such as bank liquidity and loan ratio. The results show that the digital transformation of finance has a significant effect on the sustainable development of banks, where more digitized banks tend to have better performance in sustainability aspects. In addition, bank liquidity and loan ratio are also proven to have a positive influence on bank sustainable development. However, bank size does not show a significant influence in this model. This study reinforces previous findings that digitalization in the financial sector can accelerate the achievement of sustainability goals, but also highlights the importance of other factors, such as managerial policies and sustainability-based strategies, in achieving these goals. This research contributes to policy makers in banking sector to formulate more effective sustainability strategies.
The Influence of Product Quality, Live Shopping Service Quality, and Consumer Trust on Wardah Product Purchasing Decisions by Generation Z Jovanka Rizki Utami; Widarta Widarta
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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Abstract

This study aims to analyze the influence of product quality, live shopping service quality, and consumer trust on Wardah product purchasing decisions by Generation Z through the Shopee e-commerce platform in Yogyakarta. In the digital context, consumer trust, in addition to product quality, is a key factor in determining online purchasing behavior. This study used a quantitative approach with 100 respondents selected through a purposive sampling technique. The research instrument was a closed-ended questionnaire with a five-point Likert scale, and the data were analyzed using multiple linear regression. The results showed that product quality and consumer trust had a significant partial effect on purchasing decisions, while live shopping service quality had no significant effect. However, simultaneously, the three variables had a significant effect with an Adjusted R² value of 0.603, meaning 60.3% of the variation in purchasing decisions can be explained by this model. These findings emphasize the importance of a holistic approach in digital marketing strategies, emphasizing product quality, building trust, and increasing the effectiveness of live shopping services to encourage consumer loyalty in the e-commerce era.
The Influence of E-Service Quality, Online Promotion, and E-WOM on Purchase Decisions for Aerostreet Shoes on Shopee Sigit Dwi Saputra; Audita Nuvriasari
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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The rapid growth of electronic commerce has transformed consumer purchasing behavior, particularly among Generation Z, who actively engage with online marketplaces like Shopee. This study aims to examine the influence of electronic service quality, online promotion, and electronic word of mouth on the online purchase decisions of Aerostreet shoes on Shopee among Generation Z consumers. A quantitative approach was employed, utilizing primary data collected through questionnaires and secondary data from market reports. The study used a saturated sampling technique, involving 100 respondents, and applied multiple linear regression analysis, validity tests, reliability tests, classical assumption tests, and hypothesis testing. The findings indicate that electronic service quality and online promotion have a positive and significant impact on online purchase decisions, enhancing consumer trust and product visibility. In contrast, electronic word of mouth does not significantly influence purchase decisions, suggesting limited reliance on online reviews. These results underscore the importance of optimizing platform functionality and promotional strategies to attract Generation Z, providing valuable insights for fashion retailers to strengthen their digital marketing efforts on Shopee.
Comparing Herzberg and Maslow: Work Motivation in Modern Organizations Aep Saepudin; Siti Rahmayanti
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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Abstract

Employee motivation remains a central concern in human resource management, particularly amid evolving work dynamics such as generational shifts, remote work, and digital transformation. Two prominent theories Maslow’s Hierarchy of Needs and Herzberg’s Two-Factor Theory have long guided organizational strategies but require renewed evaluation in light of current challenges. This study aims to analyze and compare both models to assess their relevance in contemporary organizational contexts. A Systematic Literature Review (SLR) was employed to examine scholarly sources from the past two decades, focusing on the theoretical structures, implementation practices, and contextual adaptability of both models. The findings reveal that while Maslow offers a tiered framework of human needs, its rigid hierarchy is often misaligned with modern employee preferences that prioritize self-actualization and purpose from early career stages. Herzberg’s model, emphasizing job design and intrinsic motivators, is more adaptable but may oversimplify motivational drivers across cultures and roles.  The study concludes that a hybrid motivational strategy integrating Maslow’s foundational understanding of needs with Herzberg’s focus on job enrichment can enhance engagement, satisfaction, and retention. Organizations must customize motivational practices using technology and employee analytics to align with diverse and evolving workforce expectations.
The Influence of Green Marketing Mix, Brand Image, and Buying Motivation on Buying Interest in Cosmetics Products Tika Firayanti; Audita Nuvriasari
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 2 (2025)
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Indonesia's cosmetic industry is growing rapidly, shown by the wide variety of products from both local and international brands. This study aims to analyze the influence of the Green Marketing Mix, Brand Image, and Purchase Motivation on consumer interest in eco-friendly cosmetic products. A quantitative method was used with 100 respondents selected through non-probability sampling. The results showed that the Green Marketing Mix did not have a positive and significant impact on consumer purchase interest. On the other hand, Brand Image had a positive and significant influence, meaning that consumers' positive perception of a brand plays an important role in increasing their interest in eco-friendly products. Meanwhile, Purchase Motivation also did not show a positive and significant effect on consumer interest. These findings suggest that in the Indonesian cosmetic market, a strong brand image is more effective in attracting consumer interest in green products than green marketing strategies or individual motivations to buy.

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