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Mega, Mega; Heni Susilowati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.

Syifa Aristawati; Erlyna Tri Rohmiatun

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

Duvalio Adnan Zordi; Mohammad Syahrul Ihsan; Nur Azel Rizki Syabani; Ridho Yazhid; Lilik Sumarni

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Network service disruptions are critical issues that can negatively affect public trust and corporate reputation in the telecommunications industry. As one of the largest telecommunication providers in Indonesia, PT Telkomsel faces significant challenges in managing public issues related to network disturbances. This study aims to analyze how the Public Relations division of PT Telkomsel manages issues in handling network service disruptions in Indonesia.This research employs a qualitative descriptive approach by analyzing secondary data, including literature studies, official corporate communications, and media coverage related to network service disruptions. The findings indicate that PT Telkomsel’s Public Relations implements issue management through several systematic stages, namely issue identification, issue analysis, communication strategy formulation, message dissemination, and evaluation. The communication strategy emphasizes transparency, rapid response, and the use of digital media as the main channel to communicate with the public.Effective issue management enables the company to reduce negative public perceptions and maintain customer trust. This study confirms that strategic and proactive public relations communication plays an important role in managing network service disruption issues and protecting corporate reputation.

Amilatusysyifa Izzatunnawa; Nanda Adhi Purusa

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates how the perception of corporations acts as a mediator connecting employer branding with applicants’ intentions to apply for jobs from the Gen Z demographic in Indonesia’s private banking sector. While the broader context refers to the Indonesian private banking industry, the empirical support identified in this study was drawn from Semarang, involving 120 Generation Z respondents who were either final-year students or recent graduates residing in the city. A quantitative design was conducted through a survey approach with purposive sampling, and data were acquired through web-based questionnaires. The evaluation was carried out employing the PLS-SEM method with SmartPLS version 4. 0. The findings indicate that employer branding significantly influences both the reputation of the company and the likelihood of application in a positive manner. Additionally, a company's reputation is strongly and positively linked to the intention to apply, serving as a bridge between employer branding and the desire to seek employment opportunities. The study highlights that employer branding, when managed effectively, enhances Generation Z’s application intention, operating both as a direct driver and via the mediating influence of corporate reputation. Practically, this implies private banks in Indonesia particularly those operating in Semarang should concentrate on advancing employer branding practices while upholding a strong corporate reputation to draw and involve talented candidates from Generation Z. This study provides a contribution to the academic field by highlighting empirical evidence collected in Semarang reflect the interaction between employer branding and corporate reputation in influencing job application behavior of Generation Z within the private banking sector.

Kadek Ferdian Dwi Arsa

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Consumer criticism on social media is a common form of expression used to convey dissatisfaction with products or services. However, such criticism often generates controversy, especially when it is perceived to harm the reputation of a company. Although the right to freedom of expression is guaranteed by the Consumer Protection Law, in practice, this guarantee frequently conflicts with the defamation provisions outlined in the Electronic Information and Transactions (ITE) Law. The case of "Om Polos Banget" serves as a concrete example where consumer criticism led to legal charges due to allegations of defamation. This study aims to analyze the boundaries of consumer freedom of expression on social media within the context of Indonesian legal regulations and to identify the elements of defamation that may ensnare consumers. The research utilizes a normative juridical method, focusing on the analysis of relevant laws and regulations concerning freedom of expression and defamation. The results of the study indicate that while consumers have the right to criticize, there are legal boundaries that must be observed to prevent the criticism from resulting in legal action. Therefore, clearer policies are needed to ensure a fair balance between consumer freedom of expression and corporate reputation protection, as well as the importance of consumers maintaining ethical conduct when expressing criticism on social media.

Cellica Jolie; Ryan Putra Panjaya; Elda Elda; Noviana Krisnawati

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research explores the role of corporate reputation as a mediator between environmental awareness and brand transparency toward social sustainability in Indonesia's beauty industry. With growing consumer expectations for brands to align with environmental and social causes, this study examines the impact of environmental awareness and perceived brand transparency on social sustainability through corporate reputation. A quantitative research approach is employed using multiple regression analysis and Sobel tests on data from Indonesian beauty product consumers. The findings reveal that while perceived brand transparency positively affects corporate reputation, environmental awareness does not directly influence reputation or social sustainability. Additionally, corporate reputation does not mediate the relationship between environmental awareness, brand transparency, and social sustainability. These results suggest that transparency enhances brand reputation but does not automatically translate to social sustainability perceptions. The study recommends further research on additional mediators and practical strategies for companies to implement impactful social sustainability practices

Zahrah Mahfudzah Firdaus; Noerma Kurnia Fajarwati; Meiby Zulfikar; April Laksana; Arfian Suryasuciramdhan

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The boycott of companies suspected of having ties to Israel has drawn public attention, including Unilever. This research was motivated by the need to understand how Unilever, impacted by the boycott, is attempting to restore its reputation in the eyes of the public. Specifically, this research aims to analyze how the people of Serang City respond to these efforts amidst the turmoil of this sensitive issue. The study used a quantitative approach based on the S-O-R (Stimulus-Organism-Response) theory. Data were collected through questionnaires distributed to 400 respondents in Serang City. The main focus of the analysis was on three Unilever strategies: a statement of non-involvement in the genocide, providing aid to refugees in Egypt, and offering product discounts at local retailers. The S-O-R theory was used to observe how the company's communication stimuli generate psychological responses and public attitudes toward brand reputation. The study results showed that 68.12% of respondents responded positively to Unilever's efforts, although this figure only slightly exceeded the minimum threshold set in the hypothesis. The majority of the public is more familiar with discount efforts than humanitarian aid or official clarification. Therefore, information transparency and strengthened crisis management need to be optimized to clarify Unilever's position and sustainably strengthen the company's reputation amidst sensitive social and political issues.

Uswatun Hasanah; Mulia A Sura; Riswan Rambe

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The lack of integration of ethical principles into corporate social responsibility (CSR) practices remains a common issue, posing significant challenges in building public trust and ensuring business sustainability. This study aims to examine how the implementation of business ethics can enhance the effectiveness of CSR within corporate environments. The research employs a literature review method, analyzing various academic publications, regulatory frameworks, and corporate reports relevant to business ethics and CSR. The findings reveal that consistent application of ethical values can deepen the meaning and impact of CSR initiatives, improve corporate reputation, and strengthen relationships with stakeholders in a more meaningful and sustainable manner.Nevertheless, several challenges persist, particularly in the form of organizational cultural differences and the suboptimal internalization of ethical principles into corporate systems and work culture. Therefore, strategic efforts are required to ensure that business ethics are not merely treated as normative concepts, but are truly embraced as core values in CSR practices aimed at achieving social and environmental sustainability.

Memah, Ester; Rakinaung, Jesica; Rorong, Ananda Karunia; Hadinata, Graccio

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

Vivi Anggriani; Adela Lora Tri Andini; Melani Putri Dewitasari; Madinatul Munawaroh; M. Angga Maulana +1 more

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research examines the relationship between public relations (PR) strategies and brand image formation in leading companies in Indonesia. Using a case study approach, this research analyzes how PR activities contribute to the formation, maintenance, and recovery of brand image. The results show a positive correlation between the implementation of effective PR strategies and brand image enhancement. This study also identifies PR best practices applied by successful brands in Indonesia in building positive perceptions among consumers and stakeholders. The findings provide valuable insights for PR and marketing practitioners in optimizing communication strategies to strengthen brand image in the competitive digital era.

Abdul Wahid Mahsuni

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In an increasingly complex era of globalization, companies are expected not only to be profit-oriented, but also to pay attention to their social responsibility. This study aims to analyze the effect of business ethics on the effectiveness of Corporate Social Responsibility (CSR) programs in companies listed on the Indonesia Stock Exchange (IDX). The method used is quantitative analysis with a Structural Equation Modeling (SEM) approach using data from questionnaires distributed to 100-150 companies during the 2019-2023 period. The results of the analysis show that there is a significant relationship between business ethics and CSR performance, where companies that apply ethical principles tend to have more effective CSR programs. The implications of this study emphasize the importance of integrating ethics in business strategy to enhance corporate reputation and meet stakeholder expectations. This study also provides recommendations for companies and policy makers to formulate policies that support ethics-based CSR practices.

Tegar Sangga Buana; Teguh Budiaji; Trisna Mahendra; Zahra Citra Ayu; Zaqia Azzarine

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

The rapid advancements in technology and marketing strategies within the maritime industry present both opportunities and ethical challenges. While innovation enhances operational efficiency and consumer engagement, the absence of structured ethical frameworks can lead to privacy violations, regulatory breaches, and deceptive marketing practices. This study examines the role of ethical considerations in technology and marketing management within maritime leadership, emphasizing the need for structured ethical decision-making frameworks to ensure consumer protection, regulatory compliance, and corporate sustainability. This research provides original value by assessing the extent to which ethical principles are integrated into maritime business strategies, addressing gaps in previous research that primarily focuses on profitability over ethical governance. The study explores the following research questions: How do ethical considerations shape decision-making in maritime technology and marketing management? What challenges hinder the implementation of structured ethical frameworks? Using qualitative research methods, semi-structured interviews with industry experts, lecturers, and postgraduate students were conducted, followed by thematic analysis and comparative evaluation. Findings indicate that while ethical decision-making enhances corporate reputation and regulatory compliance, industry-wide implementation remains inconsistent due to weak regulatory enforcement and corporate reluctance. The study concludes that integrating ethical frameworks into maritime leadership training and business education is essential for fostering responsible corporate governance, enhancing consumer trust, and ensuring long-term sustainability.

Victor Karna Junior; Ghefari Albir Fachri Suherman; Lucky Dafira Nugroho

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Default, or breach of contract, is a common problem in business transactions and can have significant impacts, both financially and non-financially. This article analyzes the various forms of default, such as failure to fulfill obligations, delays, or non-performance in accordance with the agreement. The impact of default is not only directly related to financial losses—for example through fines or damages—but can also damage business relationships and the company's reputation. Therefore, good contract design is very important in reducing this risk. Effective contract design should include clear clauses regarding obligations, deadlines, and sanctions that apply in the event of a breach. Penalty clauses are often used to provide incentives for the parties involved to fulfill their obligations. Furthermore, in the context of globalization and international transactions, it is important for contracts to include clear dispute resolution mechanisms, such as mediation or arbitration, to avoid escalation of problems. This article aims to provide practical guidance for companies in designing contracts that not only reduce the risk of default, but also ensure the sustainability of mutually beneficial business relationships. With a thorough understanding of legal risks and the implementation of appropriate mitigation measures, companies can maintain smooth operations and prevent major losses due to default.   Keywords : Default, Breach Of Contract, Contract Drafting, ,, , Mediation, Arbitration, Corporate Reputation, Risk Management.

Hanugalih Elda Agustina; Nurul Aini; Taufiq Riyadi; Nurus Saudah

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

Amalia, Lutfi; Rahmaningtiyas, Niken Faizah; Sarpini, Sarpini

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

  Abstract. The research investigates the principles and ethical codes in business, highlighting their critical role in today's competitive environment. As businesses face increasing pressure to balance financial success with ethical conduct, the study aims to define these concepts, explore their scope, and identify key ethical principles while examining their implementation in Islamic banking. Employing a qualitative methodology, the research analyzes literature and case studies to understand the frameworks guiding ethical business practices. Findings reveal that principles such as honesty, social responsibility, and fairness are essential for fostering trust among stakeholders and enhancing corporate reputation. The implications stress the necessity for businesses to integrate these ethical codes into their operations actively, as doing so not only builds a positive public image but also contributes to long-term sustainability. Furthermore, the study identifies challenges in applying these standards, emphasizing that overcoming such obstacles is vital for creating a fair business ecosystem that benefits all parties involved.

Alfina Sulistiani; Mutiara Fadhlina; Lia Uzliawati

International Journal of Islamic and Economic Education 2024 International Forum of Researchers and Lecturers

This study explores managerial perceptions of financial statement transparency at Company XYZ and identifies the challenges and benefits associated with its implementation. Transparency in financial reporting is critical for enhancing accountability and stakeholder trust. Using a qualitative approach, in-depth interviews were conducted with managers from various departments to understand their views on transparency. The findings reveal that while managers recognize the importance of transparency in fostering stakeholder confidence and reducing risks related to financial ambiguity, they face significant challenges such as limited resources, complex regulatory requirements, and communication barriers with external stakeholders. Despite these obstacles, managers acknowledge that transparency offers substantial benefits, including improved corporate reputation, increased investor trust, and enhanced operational efficiency. This study contributes to the literature by providing insights into the practical barriers and strategic advantages of transparency, offering recommendations for companies aiming to improve their financial reporting practices.    

M Sultan; Ni Made Dwi Ratnadi

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of the study is to provide empirical evidence regarding the influence of Corporate Social Responsibility and Good Corporate Governance Disclosure on Company Reputation. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples taken was 108 observational samples, the nonprobability sampling method, especially the sampling technique, namely purposive sampling. Data collection is carried out by documentation. The analysis technique used is logistic regression analysis technique with the help of SPSS software. The results of this study show that Corporate Social Responsibility Disclosure has a positive effect on the company's reputation and Good Corporate Governance has a positive effect on the company's reputation.

Hendra Ibrahim; Rizky Azura; Enia Fadila Sitakar

DHARMA EKONOMI 2024 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This research aims to analyze the contribution of business ethics, sustainability, and corporate social responsibility (CSR) in international business. Using a descriptive qualitative method based on literature study, this research explores various literatures from scientific journals, academic books, and sustainability reports of global companies and organizations. The results show that business ethics play a role in building corporate reputation, maintaining stakeholder trust, and ensuring fair and transparent business practices. Sustainability is a key aspect of international business operations, especially in the face of global challenges such as climate change, resource exploitation, and social inequality. Meanwhile, the implementation of CSR in international business not only improves the company's image but also has a positive impact on society and the environment, in line with the Triple Bottom Line concept (people, planet, profit). In addition to the benefits, this study also identifies challenges in the implementation of business ethics, sustainability and CSR, such as regulatory differences between countries and the complexity of balancing economic and social interests. Therefore, companies are expected to integrate these principles into their business strategies to achieve long-term sustainability and meet the demands of a global market that increasingly emphasizes ethical and responsible business practices.

A. Zuliansyah; Nurhayati Nurhayati; Della Amelya

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to examine the effect of Corporate Social Responsibility and Islamic Advertising on Corporate Reputation with Customer Satisfaction as an intervening variable on Shopeefood application users in Bandar Lampung City from an Islamic business perspective. This study uses a quantitative approach, data collection is carried out through a survey with a questionnaire in the form of a google form. The population in this study are Shopeefood application users and domiciled in Bandar Lampung City. The sample of this study was 100 respondents using a non-probability sampling method with a purposive sampling technique, and using SEM analysis tools using PLS and the results of data processing obtained using smartpls. The results showed that the variables of Corporate Social Responsibility and Islamic Advertising have a positive and significant effect on Corporate Reputation. Customer Satisfaction has a positive and significant effect on Corporate Reputation. The Customer Satisfaction variable mediates the influence of Corporate Social Responsibility on Corporate Reputation. Meanwhile, Customer Satisfaction is unable to mediate the influence of Islamic Advertising on Corporate Reputation.

Sudirwo Sudirwo; Suprihono Setyawan; Valida Togrul Garayeva

International Journal of Management and Digital Sciences 2024 International Forum of Researchers and Lecturers

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.