Journal of Asian Business and Management
https://jurnal.adai.or.id/index.php/jabm
<p>Journal of Asian Business and Management JABM, is a scientific periodic journal published by the Indonesian Accounting Lecturers Association (ADAI). JABM contains articles and forms of scientific writing in the field of taxation, including, but not limited to: <br /><strong>Strategic Management</strong><br />Strategic management issues address how companies maintain their competitiveness in a changing environment. The study can be both theoretical and applied testing that results from current best practice of organizations and firms.<br /><strong>Human Resource</strong><br />People and their knowledge are assets for the company. The demand to develop human resource management is higher along with increasingly sophisticated technological advancements such as artificial intelligence that can replace the tasks of the workers. Research in the field of human resources will open insight for readers on how the challenges faced by workers in the future.<br /><strong>Marketing</strong><br />Marketing has evolved from simply producing goods or services that are in line with customer needs, increasing value for customers and maintaining customer loyalty. In line with the 4.0 industrial revolution, the concept of digital marketing has become the main marketing strategy today in many companies.<br /><strong>Finance</strong><br />The topics covered is strategic financing decisions such as capital structure and dividend policy decisions; tactical financing decisions such as initial public offerings, financial restructuring, and lease financing; short-term financial management such as cash, inventory, and receivables management; and special topics such as risk management, bankruptcy, reorganization and liquidation, corporate mergers, and multinational financial management.<br /><strong>Business Digital</strong><br />Digital businesses use technology to create new value in business models, customer experiences and the internal capabilities that support its core operations. The term includes both digital-only brands and traditional players that are transforming their businesses with digital technologies.<br />JABM is published every year Once every 6 (six) months, namely February and June. JABM accepts submissions of articles and other forms of scientific writing from academics, practitioners and observers of tax issues. Article submissions are made using the JABM template accompanied by supporting documents or forms, in the form of: authorship statement, ethics statement, and copyright statement, which can be downloaded on the main page of the jurnal.adai.or.id.</p>en-USJournal of Asian Business and Management The Effect of Corporate Social Responsibility on Company Value at Mining Companies Listed on The Indonesia Stock Exchange
https://jurnal.adai.or.id/index.php/jabm/article/view/749
<p>This study aims to test the hypothesis that the implementation of Corporate Social Responsibility (CSR) has a positive impact on firm value in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Using simple linear regression analysis on secondary data from annual company reports, this research found that there is no significant correlation between the CSR variable and the firm value variable, as measured by the MVE and Tobin's Q ratios.</p>Yenni Ronauli Sipahutar
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311010910.54951/jabm.v1i1.749The Influence of Business Ethics, Company Transparency, and Leadership Commitment on Financial Performance in the Digital Era
https://jurnal.adai.or.id/index.php/jabm/article/view/782
<p>This research aims To analyze the influence of ethics of business, transparency company, and commitment leadership on corporate financial performance in the digital era. The objective of this research is a company that has applied digitalization in operations, with a population of technology and financial services companies in Medan City. Data was collected through a survey using distributed questionnaires to 30 respondents, who were then analyzed using the method of multiple linear regression. Statistical tests include a t-test for partial analysis, an F-test for testing simultaneously, and analysis validity and reliability Instruments. Research shows that ethical business, transparency, and commitment leadership influence financial performance. However, partially, only ethics business and commitment approaching leadership influence significantly, while transparency company has insignificant influence. This conclusion underlines the importance of synergy between the three variables To create stability and improve the company's financial performance in the digital era.</p>Martha Valentina C SiahaanWidya Glandtinese Sihaloho
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311101710.54951/jabm.v1i1.782Analyzing The Importance of Saving as A Financial Strategy to Improve Individual Economic Well-Being
https://jurnal.adai.or.id/index.php/jabm/article/view/747
<p>The purpose of this paper is to determine how saving as an economic measure affects welfare improvements of individuals. The study findings show that saving behavior is positively and significantly related to well-being at an individual level and in this regard both the importance and the usefulness of saving are critical. However, it is worth noting that the degree of influence saving behavior has on individual well-being is quite moderate which indicates that individual economic well-being is a profile that comprises several dimensions. This paper also emphasizes how financial education programs should not concentrate solely on savings strategies but rather incorporate additional strategies of increasing comprehension of the importance and ability to save. This study seeks to find ways of improving the existing level of economic well-being at the individual level.</p>Ridho Galvanof Hutabarat
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311182810.54951/jabm.v1i1.747Impact of Investment Cash Flow on Liquidity at PT Gudang Garam Tbk
https://jurnal.adai.or.id/index.php/jabm/article/view/746
<p>The purpose of this research is to examine how the investment cash flow of PT Gudang Garam Tbk (a leading cigarette company in Indonesia) affects the company's liquidity. A company's operational stability and reputation are affected by its liquidity, which is a measure of a company's capacity to meet short-term commitments. This analysis relies on information from the company's annual report covering 2019-2023. This research uses linear regression analysis. Investment cash flow does not have a significant impact on company liquidity, according to research (P value > 0.05). While businesses do generate income from investments, companies typically use that cash for longer-term initiatives, so it doesn't help the company pay its bills in the short term. According to research, keeping a company's liquidity under control requires careful management of operating cash flow.</p>Nindy Alicya GintingArfan Ikhsan
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311293510.54951/jabm.v1i1.746The Effect of Business Ethics Education, Misuse of Technology, and Love of Money on the Integrity of Accounting Students
https://jurnal.adai.or.id/index.php/jabm/article/view/778
<p>Integrity is an important value in the professional world, especially for an accountant. This study aims to determine the effect of Business Ethics Education, Misuse of Technology, and Love of Money on the integrity of accounting students at Medan State University. This research uses quantitative methods. The population in this study were accounting students at Medan State University and the sample was collected using a purposive sampling method with a sample size of 57 respondents. The tests used in this study are validity and reliability tests, normality tests, model fixity tests (coefficient of determination), hypothesis testing using multiple regression, T-test, and F-test. The results of this study individually that business Ethics Education has a significant effect on Student Integrity, Misuse of Technology does not show a significant effect on Student Integrity, Love of Money also has a significant effect on Student Integrity, Business Ethics Education, Misuse of Technology, Love of Money have a simultaneous influence on Student Integrity.</p>Indriyani Agustia Sagala
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311364710.54951/jabm.v1i1.778Implementation of Business Ethics in Building Consumer Trust in the MSME Sector
https://jurnal.adai.or.id/index.php/jabm/article/view/853
<p>The purpose of this study is to analyze the effect of the application of business ethics on consumer trust in the MSME sector, with a case study on Warung Oma Sri in Medan. Quantitative method with data collection by questionnaire to 30 respondents, namely customers of Warung Oma Sri. The data were analyzed with multiple linear regression to test the relationship between the independent and dependent variables. The ethics findings show that the application of business has a significant influence on consumer trust. Regression analysis shows that the higher the application of business ethics, the greater the level of consumer trust. Based on the results of the F as well as t-tests, the research model proved to be significant, with the application of business ethics playing a major role in increasing consumer trust at Warung Oma Sri.</p>Mahrani Ramadhani Rangkuti
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311485910.54951/jabm.v1i1.853The Influence of Business Ethics, Corporate Social Responsibility, and Environmental Sustainability on Consumer Loyalty
https://jurnal.adai.or.id/index.php/jabm/article/view/788
<p>This research aims to analyze the influence of business ethics, corporate social responsibility (CSR), and environmental sustainability on consumer loyalty. Business ethics reflects the moral values held by a company in its daily operations, while CSR refers to a company's social responsibility towards society and the environment. Environmental sustainability, which focuses on a company's efforts to maintain a balanced ecosystem, is increasingly becoming a concern for consumers when choosing products or services. This study uses quantitative methods with data collected through questionnaires to explore how these three factors can significantly influence consumer loyalty. The research results show that business ethics, CSR, and environmental sustainability have a positive influence on consumer loyalty. Consumers who feel that a company acts ethically, participates in social activities, and cares about the environment tend to be more loyal to the brand. These findings provide important implications for companies to pay more attention to ethical and social responsibility aspects to build long-term relationships with consumers.</p>Harta PardosiErina Uliartha
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311607010.54951/jabm.v1i1.788The Influence of Ethical Knowledge on Students' Perceptions of Accountants' Unethical Behavior
https://jurnal.adai.or.id/index.php/jabm/article/view/775
<p>This study aims to analyze the effect of ethical knowledge on students' perceptions of the unethical behavior of accountants, using a sample of 30 accounting students at Medan State University. Data were collected through a questionnaire and analyzed by inferential analysis. The results showed a Cronbach's Alpha value of 0.736, indicating good consistency, and all statements in the questionnaire were valid (p < 0.005). The coefficient of determination (R-squared) showed that ethical knowledge explained 25.6% of the variability in students' perceptions. The t-test showed a significant positive effect (p = 0.004). These findings support the importance of ethics education in shaping students' critical perceptions of the unethical behavior of accountants and recommend strengthening ethics education in the accounting curriculum.</p>Indri Sabrina
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311717810.54951/jabm.v1i1.775The Influence of Remuneration on Employee Ethics in the Work Environment
https://jurnal.adai.or.id/index.php/jabm/article/view/839
<p>This study aims to analyze the effect of remuneration on employee ethics in the work environment. Using quantitative methods, this study involved 30 respondents who were selected purposively. Data collection was carried out through an online questionnaire/google form, which was then analyzed using SPSS. The results of the analysis showed that remuneration had a significant effect on employee ethics, with a regression coefficient value of 0.729 and a significance level of 0.000. As much as 53.2% of the variation in employee ethics can be explained by remuneration, as shown in the regression model which has an R-Square value of 0.532. In addition, the Cronbach's Alpha value of 0.836 indicates that the research instrument has very good reliability. This study concludes that adequate remuneration can improve employee ethical behavior, such as honesty, responsibility, and compliance with rules. Recommendations are given to organizations to develop a fair remuneration system as part of a strategy to strengthen an ethical and productive work culture</p>Nurul Khalida RitongaNurul Kamariyah
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311798610.54951/jabm.v1i1.839The Effect of Understanding Professional Ethics on the Self-Concept of Accounting Students with Information Technology as a Moderating Variable
https://jurnal.adai.or.id/index.php/jabm/article/view/842
<p>This study aims to analyze the effect of understanding professional ethics on the self-concept of accounting students with information technology as a moderating variable. Understanding professional ethics is considered important in shaping the personality and attitudes of students as future accounting professionals with integrity. Information technology also plays an important role in increasing students' access and understanding of the professional code of ethics. This study uses a quantitative method with a survey approach to 76 accounting students at Medan State University. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that understanding professional ethics and information technology significantly had a positive effect on student self-concept. In addition, information technology moderates the effect of understanding professional ethics on self-concept, strengthening the relationship between the two variables. The conclusion of this study is that ethics education integrated with information technology plays an important role in shaping the self-concept of accounting students, thus supporting their readiness to face ethical challenges in the world of work.</p>AbdurrahmanMichel GabrielaOtnial Sembiring
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-0311879910.54951/jabm.v1i1.842Implementation of Village Financial System in Village Financial Management
https://jurnal.adai.or.id/index.php/jabm/article/view/849
<p>Using the approval of law no. 6 of 2014, for villages, villages are given the mandate to organize government and development in their country. The central government provides crucial funding sources for the country to manage the country's potential to increase the economy and people's welfare. The implementation of state financial management must be based on the principles of transparency, accountability, participation, order, and discipline of the rules. To build clean, transparent, accountable, effective, and efficient state financial governance, the Financial Supervision and Development Agency (BPKP) and the Directorate General of Village Government Development of the Ministry of Home Affairs collaborate to build software called the Village Financial System (Siskeudes) in village management. Rules in the country. The goal is to help the government of a country become more independent in managing state finances effectively and efficiently, and to increase transparency in state financial accountability. some factors suggest state financial management such as leadership, human resources, commitment, and communication.</p>Dila AnjianiHerman Fahmi
Copyright (c) 2025 Journal of Asian Business and Management
2025-01-032025-01-031110010910.54951/jabm.v1i1.849