https://ebgc.upnjatim.ac.id/index.php/ebgc/issue/feed Journal of Economics, Business, and Government Challenges 2024-10-04T06:26:50+00:00 Indrawati Yuhertiana Prof. Dr yuhertiana@upnjatim.ac.id Open Journal Systems <p><strong>Journal of Economics, Business, and Government Challenges</strong> is a peer-reviewed journal published by Fakultas Ekonomi dan Bisnis (FEB), Universitas Pembangunan Nasional "Veteran" Jawa Timur. The first issued, with the name " Jurnal Riset Ekonomi Bisnis" printed on 2007 with the print ISSN 1411-9080 and changed the new print ISSN number 1979-7117 in March 2008. Ten years later, the new journal of <strong>Journal of Economics, Business, and Government Challenges</strong> published the article script twice in a year <strong>(<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1515032199&amp;1&amp;&amp;">ISSN Online: 2614-4115</a>)</strong>. The journal indeed discussing the research result on the topics of any challenge in the field of economics, business and government. Therefore the journal prefers the idea on International Business, Business Economics, Business Ethics, Auditing, Banking, Entrepreneurship, Marketing Management, Financial Management, Management Strategy, Operational Management, Human Resource Management, Management Accounting, Management Control Systems, Management Information System and any challenges in Government.</p> https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1108 Termination of Construction Works Contract (Case Study on Polytechnics at The Ministry of Finance in 2021) 2024-09-19T02:22:24+00:00 Bagas Johantri bagasjohantri@pknstan.ac.id Rachma Aprilia bagasjohantri@pknstan.ac.id Syanni Yustiani bagasjohantri@pknstan.ac.id <p>This research aims to identify the causes of contract termination in construction projects within government agencies involved in the procurement of goods and government services. Government procurement of goods and services has its own regulations where changes in regulations and environmental conditions can result in changes in the management of construction work contract implementation. This study is a qualitative-research with a case study on a simple construction project at a polytechnic under the Ministry of Finance. The research uses primary data from interviews and job documentation. Theme analysis is employed in this study. The results indicate that the theme causing contract termination is costs factor that related to mismanagement of cash flow practices. The ease of doing business for suppliers in participating in tenders can result in them taking on more projects than their financial capacity allows. For regulators, this research can serve as preliminary information for the need to strengthen regulations. For participants in government procurement of goods and services, this study provides insights into risk mitigation for detecting<br>contract terminations.</p> 2024-09-27T00:00:00+00:00 Copyright (c) 2024 https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/385 The Role of Leadership, Communication and Commitment in Effective Organizational Change 2024-09-01T12:56:30+00:00 Budiono ec.budiono@unesa.ac.id <p>The impact of globalization, changes in consumer demands, new technology, and new expectations from society have made organizations face new threats and opportunities. Organizational changes need to be made so that an organization can continue to have a competitive advantage and survive. Organizations really need to be able to find the right changes and manage those changes effectively. Change models that provide an overview of the important stages in an effective organizational change process have been developed by many researchers. Organizational change can occur whether planned or unplanned. Organizations can make changes to existing products, structures, strategies or people. Whatever type of change occurs in an organization, organizational change will fail if there is no effective communication, appropriate leadership, employee commitment, and readiness to change. Organizational leaders know that change needs to be managed effectively in order to achieve desired results. There are many factors that can create effective organizational change. This research focuses on the impact of leadership, communication and employee commitment on organizational change. Organization members who will implement changes in an organization. They may resist change if they do not have adequate information about why the organization needs change and what the results of the proposed change will be. In addition, leadership has a very important role in organizational change. Organization members need to feel a sense of security from their leaders, so they feel confident that change will improve the organization and bring benefits to all of them. Organization members really need to know whether the organization has the capability to implement the proposed changes.</p> <p><strong>Keywords: </strong>communication, change management, employee commitment, leadership</p> 2024-04-01T00:00:00+00:00 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/1383 The Relationship Between Green Accounting and Environmental Performance with Financial Performance 2024-10-04T06:26:50+00:00 Aria Rosdiana info@ibik.ac.id <p>In the current era, economic competition is highly intense. Consequently, companies are striving to enhance their financial performance by generating profits or gains, often without considering environmental management practices that may lead to environmental damage.</p> <p>The purpose of this study was to examine the relationship between green accounting and financial performance, the relationship between environmental performance and financial performance, and the combined impact of green accounting and environmental performance on financial performance. The population for this research consists of energy companies listed on the Indonesia Stock Exchange during the period 2018-2022. The research employs purposive sampling, and based on the specified criteria, a total of 11 companies were selected as samples. The results of this research indicate that green accounting does not have a positive relationship with financial performance. However, environmental performance is positively relationship with financial performance. Moreover, green accounting and environmental performance, when considered simultaneously, exhibit a positive relationship with financial performance measured using return on assets.</p> <p>This finding contributes to understanding the importance of environmental factors in the context of corporate finance, thereby encouraging companies to pay more attention to environmental management practices in their efforts to enhance financial performance.</p> 2024-04-01T00:00:00+00:00 Copyright (c) 2024 https://ebgc.upnjatim.ac.id/index.php/ebgc/article/view/358 Implementation of Corporate Social Responsibility (CSR) and Its Impact on the Company's Financial Performance 2023-10-16T05:02:49+00:00 Naura Firdausi Karimah 20013010194@student.upnjatim.ac.id Helmy Wahyu Sukiswo wahyu.helmy.ak@upnjatim.ac.id <p>The purpose of this research is to find out how PT Petronika implements Corporate Social Responsibility (CSR) and to identify the impact of CSR programs on the company’s financial performance. The research utilizes qualitative data from two sources: including primary data consisting of interviews, while secondary data consisting of a record of letter disposition and PT Petronika’s financial reports. This study used semi-structured interview methods, observation, and documentation in its data collection. The test results show that CSR has a positive impact on the PT Petronika’s financial statements, which is reflected in an increase in sales that affects the level of profit.</p> 2024-04-01T00:00:00+00:00 Copyright (c) 2024 Journal of Economics, Business, and Government Challenges