https://ejournal-rmg.org/index.php/EBMJ/issue/feed Economics And Business Management Journal ( EBMJ ) 2025-01-22T16:27:39+00:00 Open Journal Systems <p>EBMJ invites in yours the various topics include in areas of business &amp;amp; management: marketing management, finance management, strategic management, operation management, human resource management, e-business, knowledge management, management accounting, management control system, management information system, international business, business economics, managerial economics, business ethics and sustainable, and entrepreneurship.<br /><br /><strong>E - ISSN : 2828-0288<br />P - ISSN : 2828-1470<br /></strong></p> https://ejournal-rmg.org/index.php/EBMJ/article/view/377 Literature Review on the Role of Digital Transformation in Improving Organizational Performance 2025-01-10T13:40:09+00:00 Effy Zalfiana Rusfian effy_rusf@yahoo.co.id Ary Subiyantoro arysub63@amayogyakarta.ac.id Aries Widya Gunawan arieswidya71@gmail.com <p>Digital transformation has become a key factor in improving organizational performance in the modern era. This study aims to conduct a systematic literature review on the role of digital transformation in enhancing operational efficiency, innovation, and customer satisfaction. The findings reveal that adopting technologies such as big data, cloud computing, the Internet of Things (IoT), and artificial intelligence can boost productivity, accelerate data-driven decision-making, and create new value for customers. However, the process faces challenges, including resistance to change, high investment costs, and data security risks. Key success factors include digital leadership, organizational readiness, and effective change management. This review provides strategic insights for organizations to develop successful digital transformation initiatives and identifies opportunities for future research in diverse industrial and geographical contexts.</p> 2023-09-25T00:00:00+00:00 Copyright (c) 2024 Economics And Business Management Journal ( EBMJ ) https://ejournal-rmg.org/index.php/EBMJ/article/view/380 Literature Analysis Trends and Challenges in Corporate Sustainability Management 2025-01-14T08:53:14+00:00 Nailin Nikmatul Maulidiyah nailinnikmatulmaulidiyah@gmail.com Asri Kunda kundaasri@yahoo.com Riyan Andni riyanandni@iainkudus.ac.id <p>Corporate sustainability management has become a critical issue in the modern business environment, driven by increasing global awareness of the environmental, social, and economic impacts of business activities. This study explores the trends and challenges faced by companies in implementing sustainability policies and the role of technology in supporting these efforts. Using a literature review methodology, the study analyzes various sources published from 2020 to 2023, focusing on the integration of sustainability principles in business strategies. The results show that companies are increasingly adopting sustainable practices in the environmental, social, and economic dimensions, with a particular emphasis on social sustainability and the use of digital technologies such as the Internet of Things (IoT) and big data. However, challenges such as the alignment of economic and sustainability goals, lack of data and measurement tools, and the need for supportive government policies remain significant barriers. The study concludes by offering recommendations for companies to adopt a holistic approach, invest in technology, improve data measurement, and foster collaboration with stakeholders to enhance the effectiveness of sustainability efforts.</p> 2024-09-25T00:00:00+00:00 Copyright (c) 2024 Economics And Business Management Journal ( EBMJ ) https://ejournal-rmg.org/index.php/EBMJ/article/view/381 Improving MSME Performance Through Digital Literacy in the Digital Economy Era 2025-01-20T08:24:53+00:00 Yusuf Yusuf yu5ufr4uf@gmail.com Jefri Putri Nugraha jputrinugraha@gmail.com <p><em>This study aims to develop a risk management model for network technology projects based on the Certainty Factor (CF). The background of this research is the high complexity and risks often encountered in network technology projects, which impact the timeliness, budget, and quality of outcomes. The research method employed is a quantitative approach through simulation and testing on a network project case study. The results indicate that the CF-based approach enhances accuracy in risk identification and mitigation, providing greater efficiency compared to conventional methods. These findings contribute to offering a systematic framework for project managers to effectively manage risks, particularly in the field of network technology.</em></p> 2024-09-25T00:00:00+00:00 Copyright (c) 2024 Economics And Business Management Journal ( EBMJ ) https://ejournal-rmg.org/index.php/EBMJ/article/view/383 Analisis Penyajian Laporan Keuangan Pada Perusahaan PT. Camino Industrial Indonesia 2025-01-22T16:27:39+00:00 Ovia Putri Rahmadani putriovia707@gmail.com <p>Laporan keuangan adalah alat yang sangat penting untuk menyampaikan informasi mengenai keadaan keuangan, hasil kinerja, serta aliran kas dari perusahaan kepada pihak-pihak yang berkepentingan. Oleh karena itu, laporan ini harus mematuhi standar akuntansi yang ada dan memiliki karakteristik kualitatif seperti relevansi dan representasi yang akurat. Melalui analisis dari laporan keuangan PT Camino Industrial Indonesia, terungkap bahwa perusahaan telah menyusun laporan keuangannya sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK), termasuk PSAK No. 1 tentang Penyajian Laporan Keuangan serta PSAK No. 72 mengenai Pendapatan dari Kontrak dengan Pelanggan. Penyampaian elemen-elemen pokok seperti aset, kewajiban, ekuitas, pendapatan, dan biaya dilakukan secara teratur untuk memberikan informasi yang relevan bagi penggunanya. Namun, terdapat beberapa kelemahan, seperti kurangnya pengungkapan informasi tertentu dalam catatan laporan keuangan, khususnya yang berkaitan dengan risiko keuangan dan rincian aset tetap. Selain itu, analisis juga menunjukkan pentingnya memperkuat pengendalian internal serta mengoptimalkan pemanfaatan teknologi akuntansi berbasis sistem untuk meningkatkan efisiensi dan ketepatan dalam pelaporan. Penelitian ini memberikan saran kepada PT Camino Industrial Indonesia untuk meningkatkan transparansi, akuntabilitas, dan mutu penyajian laporan keuangan agar dapat lebih baik memenuhi kebutuhan informasi dari para pemangku kepentingan.</p> 2025-01-22T00:00:00+00:00 Copyright (c) 2024 Economics And Business Management Journal ( EBMJ )