International journal of business, economics & management
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Exploration of decision-making practices from the perspective of strategic management accounting
Full text linkPurpose: This research examines how Mile Coffee applies strategic management accounting to enhance operational efficiency and financial stability. Method: The research uses a qualitative case study method, with data collected through interviews, observations, and document analysis, validated by triangulation. Results: Findings reveal that value chain analysis, profitability analysis, competitor analysis, and benchmarking improve Mile Coffee's decision-making and business sustainability. Novelty: The study highlights the integration of strategic management accounting in small businesses within the coffee shop industry. Contribution: It offers insights into applying strategic management accounting to support sustainable business practices in Indonesia's competitive market
Balinese Women's Perspective: Interpreting multiple roles as family financial managers
Full text linkThis study aims to explore the perspectives of Balinese Women in carrying out multi-role dynamics and their involvement in managing family finances. This study took Balinese Women who work as civil servants (PNS), the private sector, and entrepreneurs as objects to their active involvement in managing family finances. This study was conducted using a qualitative phenomenological method with an interpretive paradigm based on the Interpretative Phenomenological Analysis (IPA) approach to gain a deeper understanding of an individual's life experiences and perspectives. The findings of this study reveal that Balinese Women can achieve role balance through integrated strategies, such as determining role priorities, coordination, support, and self-control. This study also found that Balinese Women are fully involved in managing family finances. The importance of planning, being wise in allocating income, setting aside funds, and transparency are methods applied by Balinese Women to achieve family economic stability
Firm value: Analysis of capital structure, capital intensity, and cash holding in transportation and logistics listed companies
Full text linkThis study aims to provide empirical evidence by analyzing the influence of capital structure, capital intensity, and cash holding on firm value in transportation and logistics companies listed on the Indonesia Stock Exchange during the 2020 2024 period. The variables examined in this study include capital structure, capital intensity, cash holding, and firm value. Data were collected through documentation and literature studies. The study population consisted of 60 transportation and logistics companies that were previously or are currently listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was determined using purposive sampling, resulting in 17 transportation and logistics companies with 85 observations over five years. Panel data regression analysis was employed with the assistance of STATA 17 software. The results indicate that, partially, capital structure has a significant negative effect on firm value, capital intensity has no significant effect on firm value, and cash holding has a significant positive effect on firm value
The mediating role of financial performance on the effect of ESG disclosure and board gender diversity on firm value of SRI-KEHATI stock index
Full text linkThis study aims to obtain empirical evidence of the effect of ESG disclosure and board gender diversity on firm value, with financial performance as a mediator, in companies listed in the SRI-KEHATI stock index on the Indonesia Stock Exchange from 2019 to 2023. The sample was determined using a purposive sampling method, resulting in 50 firm-year observations. The collected data were analyzed using path analysis with SPSS software and the Sobel test. The results reveal that ESG disclosure has no effect on financial performance and firm value. Board gender diversity, however, has a positive effect on both financial performance and firm value. Additionally, financial performance has a positive effect on firm value. Furthermore, financial performance is able to mediate the effect of board gender diversity on firm value. Conversely, financial performance is not able to mediate the effect of ESG disclosure on firm value. These findings provide insights for companies listed in the SRI-KEHATI stock index on the Indonesia Stock Exchange in making business decisions by implementing gender-diverse boards and managing their assets effectively to attract investors to make investment decisions
Does self-efficacy, adversity intelligence, and career development effect interest in obtaining a certificate in accounting, finance, and business?
Full text linkThis study aims to examine the influence of self-efficacy, adversity intelligence and career development on interest in obtaining Certification in Accounting, Finance, and Business (CAFB). Theory of Planned Behavior and expectation theory in the context of career development are used as a theoretical basis in this study to explain the effect of self-efficacy, adversity intelligence, and career development on interest in obtaining CAFB. This study used a sample of 180 students of the Master of Accounting Study Program at Universities in Bali. The sampling method used is non-probability sampling. This study uses primary data derived from the results of questionnaire answers that have been distributed to respondents. The analysis technique in this study uses a Structural Equation Modeling (SEM) approach based on Partial Least Squares. The results of the analysis show that self-efficacy, adversity intelligence, and career development have a significant positive influence on interest in obtaining CAFB
The effect of education level and work experience on the performance of public elementary school teachers in Bukit Kecil, Palembang City
Full text linkThis study aims to investigate how public elementary school teachers' performance in Bukit Kecil, Palembang City, is influenced by their educational background and work experience. Original data used in this study was gathered by distributing questionnaires. Between Juli until Desember 2024, 130 teachers who taught at the State Elementary School in Bukit Kecil, Palembang City, participated in this survey as responders. Using SPSS 25.0, multiple linear regression was used to analyze the data in this study. This study demonstrates that the amount of education and work experience has a favorable impact on the performance of State Elementary School teachers in Bukit Kecil, Palembang City
The use of digital content in increasing consumer awareness and interest towards electric bicycles: A digital marketing approach
Full text linkIn efforts to promote environmentally friendly products like electric bicycles, digital marketing strategies continue to evolve to meet the informational and persuasive needs of potential consumers. This study aims to investigate the impact of digital content usage on increasing consumer awareness and interest in electric bicycles. The research method employed is a literature review, searching for related literature. The findings indicate that creative, educational, and interactive visual content plays a significant role in building brand awareness and driving consumer interest. A multi-platform strategy that utilizes social media, blogs, and email marketing has proven effective in reaching a broader target audience. Additionally, personalized content, the use of influencers, and interactive dialogue between the brand and consumers can enhance engagement and the likelihood of conversion. This research provides insights into best practices in digital marketing for sustainable products, offering strategic recommendations for electric bicycle industry players, and suggests directions for further research in digital marketing dynamics
The impact of ESG disclosure on financial performance with leverage as an intervening variable in mining companies listed on the Indonesia Stock Exchange
Full text linkThe purpose of this study is to obtain empirical evidence of ESG on the Mining firm's performance listed on the Indonesia Stock Exchange with leverage as a mediating variable. The sampling technique used purposive sampling, the research samples obtained totalled 9 companies with a research period from 2019-2022 so there were 36 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is the path analysis method. The results showed that ESG has a significant positive effect on a firm's performance and no effect on leverage. Leverage has no direct effect or mediating effect on a firm's performance. This research implies that companies must pay attention to ESG and those that can affect profitability so that company performance can increase
Factors affecting bond ratings in BUMN Companies
Full text linkThe purpose of this study is to obtain empirical evidence of profitability, liquidity, solvency and activity on state-owned enterprises bond rating listed on the Indonesia Stock Exchange and PT. Pefindo. The sampling technique used purposive sampling, the research samples obtained totaled 11 companies with a research period from 2018-2023 so that there were 66 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that profitability and solvency has a significant positive effect, liquidity and activity has no significant effect on bond rating. The implication of this research is that companies must pay attention to that profitability and solvency and those that can affect bond rating so that bond rating will increase
Corporate bankruptcy prediction model: A systematic literature review
Full text linkThis study is a systematic literature review aimed at providing a comprehensive understanding of the use of various models such as Altman Z-Score, Springate, Zmijewski, Grover, Beneish, and Ohlson in the analysis of bankruptcy prediction for companies. The study details many research articles published in various academic journals and other reliable sources. Literature analysis involves identifying trends, common findings, as well as recent developments in the use of these models as bankruptcy prediction tools. This literature review indicates that despite significant advancements in the development of bankruptcy prediction models, challenges persist in applying these models universally across different contexts, particularly given contextual variations between industries and countries. The insights from this literature study are valuable for researchers, financial practitioners, and decision-makers in applying any models for bankruptcy prediction analysis. Furthermore, this literature review encourages further research in developing more sophisticated and timely bankruptcy prediction models