Jurnal Manajemen Bisnis, Akuntansi dan Keuangan

The Effect of Performance Measurement System, Reward, Accounting Information System, and Leadership Style on Managerial Performance

Anggi Chelcelia Manullang — 2026-04-16

This research investigates the potential significant effects of performance measurement system, reward, accounting information system, and leadership style on managerial performance at PT Supra Matra Abadi Aek Nabara. The methodology employed included field research utilizing questionnaires distributed to company employees, complemented by literature review techniques. Individual variable analysis revealed several key findings. The Performance Measurement System (X1) demonstrated a significant impact on managerial performance (Y) as evidenced by the t significance value of 0.006, falling below the 0.05 threshold. Conversely, the Reward variable (X2) showed no substantial influence on managerial performance (Y), with a t significance value of 0.673 exceeding the 0.05 criterion. The accounting information system variable (X3) exhibited a significant effect on managerial performance (Y), supported by a t significance value of 0.027, below the 0.05 benchmark.

Sustainable Business Strategy through Business Model Canvas at PNM ULaMM Customer Grocery Stall Business in Padangsidimpuan

Muhammad Arifin Siagian — 2026-04-16

This research is a type of descriptive qualitative research. The objectives of this research include: to describe the application of the Business Model Canvas in the grocery stall business owned by PNM ULaMM Padangsidimpuan customers as a sustainability strategy, to describe the development of competitive strategies carried out by grocery stall business owners of PNM ULaMM Padangsidimpuan customers as a sustainability strategy and to describe turnover increase strategies carried out by grocery stall business owners of PNM ULaMM Padangsidimpuan customers as a sustainability strategy. Based on the results of this study, it is concluded that the application of the Business Model Canvas of the PNM Customer Grocery Stall Business Padangsidimpuan Branch includes: Key Partnerships consist of relationships with distributors, relationships with large wholesalers, relationships with salesmen and relationships with customers.

The Influence of Profitability, Firm Dynamics, and Digital Transformation on Firm Value

Hendri Mustaqim — 2026-04-16

This research aims to analyze both the simultaneous and individual impacts of profitability, firm dynamics, and digital transformation on firm value. A causal research design is utilized in this study. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2022. A purposive sampling method was applied, selecting mining companies that met specific criteria, resulting in a total of 200 observations. The study uses secondary data sources, and the analytical method employed is panel data regression. The findings reveal that profitability, firm dynamics, and digital transformation collectively have a significant influence on firm value. Individually, profitability shows a negative relationship with firm value, while firm dynamics exhibit a positive impact.

Systematic Literature Review the Development of Enterprise Risk Management

Mona Nur Adhillah — 2026-04-16

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.

An Analysis of Fraud Hexagon and its Influence on Fraudulent Financial Reporting of Construction Companies in Indonesia

Syifani Andira — 2026-04-16

This study aims to analyze the influence of the elements within the Fraud Hexagon theory on fraudulent financial report in construction companies. The Fraud Hexagon is an expansion of previous fraud theories and consists of six key dimensions: pressure, opportunity, rationalization, capability, arrogance, and collusion. This research adopts a quantitative approach using multiple linear regression analysis. The variables used as proxies for the Fraud Hexagon elements include asset growth, monitoring effectiveness, audit opinion, board of director changes, CEO duality, and political connections. Data were obtained from annual reports of IDX-listed construction companies during the period of 2019-2023. The results show that several elements of the Fraud Hexagon have a significant effect on financial statement fraud, particularly within the construction industry, which is characterized by operational complexity and vulnerability to manipulation.

The Impact of Accounting Conservatism in Mediating Auditor Rotation and Audit Quality

Zul Kahfi — 2026-04-16

The research data were gathered from Public Accounting Firms (KAP) in Makassar City that consented to participate. A field research methodology was employed, with primary data collected through questionnaires distributed to 34 respondents. The data were then analyzed using Structural Equation Modeling (SEM) with Smart PLS software. The results indicate that auditor rotation has a positive and statistically significant effect on accounting conservatism. Additionally, the findings reveal that auditor rotation also significantly enhances audit quality, with accounting conservatism acting as a mediator in this relationship. This suggests that accounting conservatism plays a crucial role in strengthening the impact of auditor rotation on audit quality, providing valuable insights for both academic research and practical applications in the auditing profession.

Strategy to Strengthen Unumart's Performance through the Role of Digital Payment Optimization in the First Quarter of 2025

Dina Nadiyah Faiqoh — 2026-04-16

Digital transformation emphasizes digitalization as a strategy for enhancing efficiency and competitiveness. The shift to tech-based payment systems, like QR Codes and e-wallets, simplifies transactions, boosting operational efficiency and potential sales for businesses. This study aims to empirically test the effect of Digital Payments (QRIS) on UNU Mart Performance (Sales). This study is a causal research with quantitative methods. The examples obtained through purposive sampling techniques, from 90 data only 70 can be processed during the first 3 months of 2025, using primary data from the UNU Mart cashier application. In this study, SPSS statistical software version 24 was used. The results of the study showed that the variables taken, namely QRIS on Sales, were proven to have a positive and significant effect. In addition, seen from the multiple correlation, more than 50% of QRIS variables affect Sales.

The Influence of Word of Mouth, Advertising, Discounts, and Perceived Ease of Use on Purchase Decisions through Online Food Platforms

Afnan Hanif Nafaro — 2026-04-16

The purpose of this study is to analyze the effect of word of mouth, advertising, discounts, and perceived ease of use on purchasing decisions through the GoFood service. The subjects of this study are GoFood users, with a total of 112 respondents, and the sample size is determined using Roscoe's theory. The sampling technique used is non-probability sampling with purposive sampling. The data analysis used in this study includes Tests instrument, Classical Assumption Tests, Multiple Linear Regression Tests, and Model Fit Tests. The results of this study indicate that Word of mouth has a positive and significant effect on purchasing decisions, Advertising has a positive and significant effect on purchasing decisions, Discounts have a negative and significant effect on purchasing decisions, and Perceived ease of use does not affect purchasing decisions.

The Effect of CSR Disclosure and Public Ownership on Financial Performance of Plantation Companies Listed on Indonesia Stock Exchange (2020-2023)

Intan Dewita Situmorang — 2026-04-16

This research investigates how corporate social responsibility initiatives and public ownership structures influence financial outcomes among plantation firms listed on Indonesia's Stock Exchange during 2020-2023. The study examines the relationship between these two independent factors and company financial performance metrics as the dependent variable. From a total population of 36 plantation companies listed on the IDX, researchers employed purposive sampling techniques to identify 11 firms meeting specific inclusion criteria. The analytical approach utilized classical assumption testing methodology to evaluate the data.Findings reveal that while corporate social responsibility demonstrates a positive relationship with financial performance, this correlation lacks statistical significance. Conversely, public share ownership exhibits both a positive and statistically significant impact on financial outcomes.

Inclusive Leadership and Proactive Personality in Fostering Innovative Work Behaviors: The Mediating Role of Creative Self-Efficacy among Employees in the Hotel and Tourism Sector

Davit Aditiya Pradana — 2026-04-16

The rapid growth of the hospitality sector can contribute significantly to the expansion of the nation's economy, as the industry is highly competitive especially in developing cities Therefore, it is necessary to provide good services and processes. This study explores the influence of inclusive leadership and proactive personality on innovative work behaviors in the hospitality sector, with creative self-efficacy as a mediating variable. Data was collected from 162 hospitality and tourism employees using purposive sampling and questionnaires with a 5-point Likert scale, then analyzed using SEM-PLS. The results show that inclusive leadership, proactive personality, and creative self-efficacy significantly influence innovative work behaviors. The study is limited to the hospitality and tourism sectors. Future research should consider additional variables and a broader sample to gain a deeper understanding of the factors influencing innovative work behaviors.

The Role of Internal Control in Risk Management: A Systematic Literature Review

Fitria Heny Widyastuti — 2026-04-16

In an increasingly complex and unstable business environment, internal control has become a crucial element in ensuring the effectiveness of risk management and strong corporate governance. This study conducts a Systematic Literature Review (SLR) of 20 peer-reviewed scientific articles published between 2000 and 2025 and indexed by Scopus, aiming to examine the role of internal control in organizational risk management across both financial and non-financial sectors. The findings indicate that the presence of high-quality internal control systems significantly enhances an organization's ability to identify, assess, and mitigate various types of risks including financial risks, legal litigation, stock price crashes, and weaknesses in financial reporting. The literature demonstrates that when internal control systems are well-designed and effectively implemented, they act as a strategic tool rather than merely an administrative mechanism.

Traditional vs. Modern Human Resource Management: Typology, Transformation, and Industry 4.0 Implications

Meutia Dwi Novita Sari — 2026-04-16

For more than three decades, human resource management (HRM) has evolved from an administrative function geared toward payroll, compliance, and record keeping into a strategic, evidence-based capability that shapes organizational performance and long-term competitiveness. This paper examines the differences between traditional and modern HRM, the field’s development, and transformation mechanisms in the Digital/Industry 4.0 era. This study adopts a qualitative, descriptive approach. Core concepts include HRM logics, e-HRM/HRIS and people analytics, and Industry 4.0. We propose a four-dimension typology (value logic, operating model, data/technology, metrics/decision rights) and a staged pathway (digitalization → standardization → analytics → strategic partnering). Enablers are data governance, analytics capability, and HR–business partnership; a key risk is technology without process redesign. Implications guide organizations and policymakers on sequencing, ethics, and outcome-based metrics.

The Quality of Growth: Macroeconomics Causality on Growth in Indonesia

Chinta Khusnia — 2026-04-16

This research aims to analyze the impact of inflation, the interest rate (BI rate), and the exchange rate on economic growth in Indonesia from 2016–2023. The data used were obtained from the official websites of the World Bank, the International Monetary Fund, and the Central Statistics Agency, and were analyzed using multiple linear regression with the assistance of Eviews 10 software. The results of the study show that inflation has a significant negative impact on economic growth in Indonesia. Conversely, the BI interest rate and the exchange rate variables do not show a substantial effect on economic growth during the period studied. These findings emphasize the importance of controlling inflation as a primary policy to support sustainable economic growth.