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Advanced Business Journal
Published by PT Advanced Business Journal
ISSN : -     EISSN : 31104053     DOI : https://doi.org/10.65875/6rymqy52
Core Subject :
The Advanced Business Journal (ABJ) is a leading peer-reviewed scholarly publication dedicated to advancing the understanding and practice within the realm of business. ABJ welcomes rigorous and innovative original contributions across a wide range of disciplines, including Economics, Accounting, Management, and Islamic Finance. We seek research that offers both theoretical insights and practical implications, fosters interdisciplinary dialogue, and addresses evolving challenges and opportunities in the global business landscape. This journal serves as a vital forum for academics, researchers, and practitioners to disseminate significant and relevant cutting-edge findings.
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Articles 15 Documents
 1   2 
Driving Market Confidence: The Role of ESG Reporting in Green Finance Transparency Nazaf Quaser
Advanced Business Journal Vol. 2 No. 1 (2026): Advanced Business Journal
Publisher : PT Advanced business journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65875/4cr05625

Abstract

The escalating prioritization of sustainability within global capital markets has positioned Environmental, Social, and Governance (ESG) reporting as a cornerstone for fostering transparency and accountability. As investors and regulators increasingly look beyond traditional financial metrics to gauge long-term value and corporate responsibility, ESG disclosures have become indispensable for evaluating non-financial risks. This study examines the instrumental role of ESG reporting in enhancing market clarity and its broader implications for sustainable finance practices. Adopting a qualitative analytical lens, the research conducts a systematic review of peer-reviewed literature, international disclosure standards, and evolving regulatory frameworks, supplemented by secondary data from institutional sustainability reports. The findings demonstrate that high-quality ESG reporting serves to bridge the gap of information asymmetry, thereby bolstering investor confidence through more precise performance assessments. Furthermore, the evidence suggests that consistent and standardized disclosures lead to more efficient capital allocation and a reduction in perceived corporate risk. However, the study also identifies that the current fragmentation of reporting standards remains a formidable barrier to systemic effectiveness. The research concludes that while ESG reporting is a vital catalyst for advancing sustainable finance, its ultimate success depends on the harmonization of global standards, robust governance, and the implementation of credible verification processes.
How Big Data Analytics Influences Financial Decisions in ASEAN Companies? Vernard Indranata Pontjoharyo
Advanced Business Journal Vol. 2 No. 1 (2026): Advanced Business Journal
Publisher : PT Advanced business journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65875/mbfj3x61

Abstract

Abundant streams of complex information have fundamentally transformed how various sectors, particularly corporate finance, approach strategic choices. Within ASEAN capital markets, organizations currently face mounting pressure to implement data-centric frameworks that refine their financial oversight. Utilizing big data analytics provides a significant opportunity to sharpen predictive accuracy, streamline investment tactics, and mitigate risks with greater precision. This research seeks to investigate how big data adoption influences financial choices across ASEAN markets, specifically looking at how data-driven insights boost operational efficiency and bottom-line results. This study adopts a mixed-methods design, integrating quantitative assessments of financial records from ASEAN-listed firms with qualitative perspectives gathered from executive interviews. Findings reveal a clear positive correlation between the integration of advanced analytics and superior financial outcomes, especially regarding market projections, risk control, and the distribution of assets. Entities that successfully embed these analytical tools into their core financial strategies demonstrate stronger performance regarding overall profitability and value for shareholders. Ultimately, big data analytics serves as a vital catalyst for enhancing corporate financial strategies in ASEAN, granting firms a distinct competitive advantage within a fast-paced global economic landscape.
The Impact of Supply Chain Risk Management on Financial Performance: Evidence from the Southeast Asian Manufacturing Sector Ming Sheng Fang
Advanced Business Journal Vol. 2 No. 1 (2026): Advanced Business Journal
Publisher : PT Advanced business journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65875/6f1b9z89

Abstract

Supply chain risk management (SCRM) represents a fundamental priority for industrial enterprises, especially within Southeast Asian markets where heightened globalization and systemic volatility create formidable hurdles. Maintaining operational stability and securing superior financial results necessitates the integration of effective SCRM frameworks. Despite this necessity, scholarly evidence documenting the correlation between SCRM implementation and financial outcomes within this specific geographical context remains sparse. This investigation explores the influence exerted by supply chain risk management on the fiscal health of Southeast Asian manufacturing firms, offering a deeper understanding of how these practices bolster both profitability and organizational endurance. Quantitative research framework was adopted, drawing upon survey data harvested from 250 manufacturing entities operating throughout the region. Structural equation modeling (SEM) served as the primary analytical tool to evaluate the pathways between SCRM activities and key financial performance metrics, including return on assets (ROA) and net profit margins. Results indicate that proficient SCRM practices—specifically risk identification, comprehensive assessment, and proactive mitigation—yield substantial improvements in financial standing. Enterprises equipped with sophisticated SCRM systems demonstrated elevated profitability levels alongside a more robust capacity to withstand external disruptions. Mitigation strategies, most notably, emerged as the most significant driver of positive financial performance. Such findings underscore the critical requirement for adopting holistic SCRM protocols to optimize economic returns within the manufacturing industry.
How Corporate Governance Influences Earnings Management: Evidence from Indonesian Rifqi Andika Ramadhan
Advanced Business Journal Vol. 2 No. 1 (2026): Advanced Business Journal
Publisher : PT Advanced business journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65875/6rymqy52

Abstract

  Effective corporate governance serves as a fundamental pillar for maintaining transparency and accountability within financial disclosures, especially regarding the mitigation of opportunistic earnings management. Such practices, which involve the deliberate adjustment of financial reports to project a specific corporate image, fundamentally compromise the integrity of accounting data. Within the Indonesian context, where governance frameworks remain in a state of active development, investigating the link between oversight mechanisms and reporting behavior is essential for enhancing overall information quality. Current research evaluates how specific governance attributes influence the prevalence of manipulative reporting among firms listed on the Indonesia Stock Exchange (IDX), offering a clearer perspective on how structural oversight discourages financial distortion. Quantitative methodology guided the investigation, drawing upon longitudinal data from 150 publicly traded entities over a five-year window spanning 2017 to 2021. Multiple regression techniques facilitated the analysis of core governance indicators—such as the autonomy of the board and the proficiency of the audit committee—against levels of discretionary accruals. Empirical results demonstrate that heightened governance standards, particularly regarding independent directors and rigorous audit committee functions, lead to a measurable decline in earnings management activities. Organizations characterized by superior governance metrics exhibited significantly lower discretionary accruals, suggesting a higher commitment to transparent financial communication. Ultimately, this investigation underscores the critical necessity of implementing robust institutional controls to restrain financial manipulation and protect stakeholder interests. Strengthening these internal mechanisms remains vital for restoring investor confidence and ensuring that Indonesian capital markets remain competitive and trustworthy on a global scale.
Towards Effective Cryptocurrency Taxation: Comparative Policy Lessons from the EU, the United States, and Southeast Asia Azizbek Mansurov
Advanced Business Journal Vol. 2 No. 1 (2026): Advanced Business Journal
Publisher : PT Advanced business journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65875/a51qfj43

Abstract

Rapid expansion within cryptocurrency markets has presented global tax authorities with significant hurdles, specifically regarding the determination of ownership, valuation methodologies, and jurisdictional liability for digital assets. Disparate taxation policies among leading economies have resulted in persistent inconsistencies concerning regulatory compliance, enforcement protocols, and fiscal equity. This research performs a comprehensive comparative analysis of cryptocurrency taxation frameworks across the European Union (EU), the United States (US), and Southeast Asia, with a focused lens on legal classifications, regulatory structures, and fiscal consequences. Qualitative comparative methodology serves as the foundation for this study, integrating policy document evaluations, case law reviews, and the synthesis of secondary data from official governmental and institutional archives. Findings indicate that the European Union emphasizes regional harmonization through the Markets in Crypto-Assets (MiCA) regulation, whereas the United States maintains a capital gains taxation model predicated on specific asset categorizations. Southeast Asian nations, conversely, demonstrate fragmented and evolving strategies that are heavily influenced by varying levels of institutional maturity. Analysis suggests that successful cryptocurrency taxation remains contingent upon high levels of transparency, robust interagency coordination, and advanced digital infrastructure readiness. Global policy coherence appears essential for mitigating tax arbitrage and fostering equitable fiscal governance within the modern digital economy. These conclusions offer a valuable contribution toward establishing a unified conceptual framework for the management of cross-border digital asset taxation.  

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