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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 102 Documents
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Sustainable Banking Institutional Collaboration in Pension Account Decisions Danang Andi Wijanarko; Zaenal Arifin; I Made Sukresna
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

The transformation of the financial system in Indonesia has created opportunities for the development of more inclusive and sustainable banking services, especially for the workforce approaching retirement. This study aims to analyze how trust, accessibility, and institutional collaboration influence individual decision-making in selecting retirement accounts. Using a qualitative approach, the research explores the perceptions and subjective experiences of workers nearing retirement through in-depth interviews, participatory observation, and focus group discussions. The findings reveal that trust in the reputation and integrity of financial institutions, ease of access to both physical and digital banking services, and collaboration between employers and banks are dominant factors influencing financial decisions during the transition to retirement. These results highlight the importance of enhancing financial literacy, developing adaptive retirement products, and providing more personalized and responsive services as part of an inclusive sustainable banking strategy for the elderly workforce. Strengthening these aspects will support a more effective and inclusive approach to retirement planning, benefiting the aging population in Indonesia.
Customer Satisfaction Through Service Speed and Compliance Dolly Senja Permadi; Wahib Gunadi
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

This study investigates the strategic balance between service speed and operational compliance in influencing customer satisfaction at BRI Branch Office A Rifai. The conflict arises when marketing units prioritize rapid service to meet business targets, while operational units strictly enforce standard operating procedures (SOPs), creating internal tension. Adopting a qualitative research method, data were collected through in-depth interviews, field observations, and internal document analysis to explore integrative solutions that address both needs. The findings indicate that fast services without proper document verification increase the risks of operational errors, legal violations, and reputational damage. On the other hand, overly rigid procedures reduce customer satisfaction. To mitigate these issues, this study recommends adaptive strategies such as the "buying time" approach, SOP redesign, and enhanced cross-functional collaboration. This research contributes to service management theory in the digital banking landscape and provides practical guidance for designing scalable service models that align institutional compliance with customer expectations.
Digital payment transformation: a strategic differentiator in indonesia’s microfinance innovation Revi Lonna; Siti Azizah U.A; I Made Sukresna
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

This study aims to analyze the transformation of digital payments from manual to mobile systems as a strategic differentiator in Indonesia’s microfinance innovation. Using a qualitative method, data were collected through in-depth interviews with microfinance industry players, regulators, and users of digital financial services. The results indicate that the adoption of mobile-based digital payments not only improves operational efficiency but also expands access to financial services for communities previously underserved by formal financial systems. This transformation fosters the creation of a more inclusive and adaptive microfinance ecosystem in response to technological advancements. Furthermore, payment digitalization provides a competitive advantage for microfinance institutions in facing market competition and meeting the increasingly dynamic needs of customers. The study recommends strengthening collaboration between industry players, government, and technology providers to accelerate the adoption of digital payments in the microfinance sector. These findings are expected to serve as a strategic reference for the sustainable development of microfinance innovation in Indonesia.
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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Abstract

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.
Talent Attraction Amid Digital Competition and Engagement Challenges: A Literature Review Study Teguh Aribowo; Muhammad Sukri Husnanto; I Made Sukresna
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

The rise of digital competition has intensified the demand for high-quality IT talent, presenting challenges in attracting and engaging young professionals. In Indonesia, state-owned enterprises like Bank Rakyat Indonesia (BRI) must compete with tech companies and startups for digital talent. This literature review examines the Brilian Future Leader Program (BFLP) IT Specialist Track as a strategic response to the talent war and engagement issues. Using frameworks such as employer branding, person-organization fit, and strategic talent development, the review explores internal and external factors shaping IT talent’s perceptions of BRI as an employer. Benchmarking is conducted against digital talent programs at Gojek, Tokopedia (GOTO Group), and Telkom Indonesia, focusing on key features such as fast-track leadership, agile work environments, and project-based learning. These insights offer practical recommendations for enhancing BFLP’s attractiveness and engagement, especially among Gen Z and millennials. A conceptual model is proposed, integrating organizational values, leadership opportunities, and employer reputation to explain how talent attraction and engagement are interconnected. This foundation supports future qualitative research and guides improvements in program design, employer communication, and talent positioning in Indonesia’s competitive digital labour market.
Understanding Gen Z Workers in Career Management at Banks: A Literature Review Kurniawan Setyantoro; Faizal Rizqi; Surya Raharja; Puji Harto
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

This study aims to uncover the career aspirations of Gen Z workers at PT Bank Rakyat Indonesia (BRI), considering their characteristics that are different from the previous generation. Gen Z is predicted to occupy managerial positions in the next 5-10 years and if handled well, their presence often pushes companies to modernize communication, leadership styles, and DEI (diversity, equity, inclusion) practices. This study examines previous literature that focuses on Gen Z workers in frontliner, marketing, and officer positions at Bank BRI. The literature is then reviewed to see the overall picture and draw conclusions about this topic. The results of the study are expected to provide an understanding of Gen Z's career expectations and become the basis for human resource management strategies at Bank BRI for the sustainability of the organization. This study fills the gap in previous research that focuses more on students and has not touched on the cultural context and work experience of Gen Z directly in organizations in Indonesia.
The Influence of Job Satisfaction and Work-Family Balance on Employee Performance Rhima Sugi Prabandari; Gesti Purnama Sari; Edy Raharja
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
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Abstract

Employee performance is a crucial factor in determining the success of an organization. Optimal performance contributes to increased productivity, efficiency, and the company’s competitiveness. Therefore, it is important for companies to understand the factors that can influence employee performance, such as job satisfaction and work-family balance. This study aims to analyze the influence of job satisfaction and work-family balance on employee performance. Employee performance is a crucial element in achieving organizational goals and is influenced by various psychological and social factors. Job satisfaction fosters comfort, loyalty, and motivation at work, while work-family balance helps employees maintain harmony between professional responsibilities and personal life, contributing to emotional stability and productivity. This research uses a quantitative approach with survey methods and regression analysis to examine the relationship between variables. The results show that job satisfaction and work-family balance have a positive and significant effect on employee performance. These findings highlight the importance of organizational attention to employee well-being and personal life as part of efforts to enhance overall performance.
The Impact Employer Branding on Employee Retention Gen Z: A Systematic Literature Review Muhammad Naufal Fakhruddin; Intan Ratnawati
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

This study examines the relationship between employer branding and employee retention of Generation Z in Indonesia. As younger generations dominate the workforce, organizations face new challenges in attracting and retaining talent. Employer branding, which was originally part of the marketing function, has now evolved into a strategic component in human resource management that plays an important role in shaping employee perceptions, satisfaction and long-term commitment. This study uses the systematic literature review (SLR) method to analyze academic findings related to employer branding practices and their impact on employee behavior. Results show that employer branding elements such as authentic values communication, inclusive organizational culture, and career development opportunities have a significant influence on emotional attachment and retention, especially in Generation Z. In addition, this generation pays close attention to work-life balance, fairness, organizational ethics, and career growth opportunities in choosing a workplace. This study provides practical recommendations for organizations to strengthen employer branding strategies to retain young talent and promote sustainable organizational development.
The Influence of Transformational Leadership on Organizational Culture Tedy Darmawan Sih Sertiarto; M. Agam Prayogi; Eisha Lataruva; Ismi Darmastuti
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

This study aims to examine the influence of transformational leadership on organizational culture using a Systematic Literature Review (SLR) approach. The main focus is on how the dimensions of transformational leadership, namely motivation, can be enhanced through training and contribute to forming an adaptive, innovative, and collaborative organizational culture in various sectors. This review follows the PRISMA guidelines and analyzes peer-reviewed articles sourced from Scopus, ScienceDirect, and ProQuest databases within the 2020–2025 publication range. The final results show that only a limited number of articles met all inclusion criteria. Nevertheless, the findings consistently indicate a positive relationship between transformational leadership and the development of organizational culture. Transformational leadership is considered effective in cultivating a positive organizational culture. However, its success is highly influenced by contextual factors such as organizational type, industry sector, and readiness for change. The limited number of studies meeting the inclusion criteria suggests a need to relax selection standards or broaden methodological approaches in future research to yield more comprehensive insights.
Self-Management, Research and Institutional Support in Timely Graduation: A Systematic Literature Review Wenti Arum Widasari; I Made Sukresna
Arthatama: Journal of Business Management and Accounting Vol. 9 No. 1 (2025)
Publisher : LifeSciFi

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Abstract

Timely graduation is one of the important indicators in measuring the effectiveness of education. However, its achievement is still a challenge in many institutions. This study aims to explore the influence of self-management, research skills, and institutional support on the timely graduation of master's students using the Systematic Literature Review (SLR) method covering the period 2010 to 2025. The results of the analysis of various literature and scientific articles show that these three variables have a significant influence on research success. Self-management plays a role in managing time and academic responsibility, research skills determine the smoothness of thesis preparation, and institutional support provides an external foundation in the form of policies, facilities, and academic services that support the lecture process. This study concludes that the synergy between internal and external factors of students is key in encouraging an increase in the rate of timely permission. The practical implications of these findings provide recommendations for higher education institutions in designing academic mentoring programs and policy strategies that are more responsive to student needs.

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