JURNAL EKONOMI AKUNTANSI MANAJEMEN AGRIBISNIS

Evaluasi Kinerja Keuangan PT Bukalapak Tbk (BUKA) 2021-2024

Titah Sari Nur Khassanah — 2026-01-01

. This study aims to analyze the financial performance of PT Bukalapak Tbk during the 2021–2024 period using a financial ratio approach, including liquidity, solvency, activity, and profitability ratios. The research employs a descriptive quantitative method using secondary data in the form of PT Bukalapak Tbk’s annual financial statements obtained from the Indonesia Stock Exchange. The analysis is conducted by calculating and interpreting financial ratios to assess trends and the company’s financial condition over time. The results indicate that PT Bukalapak Tbk has a high level of liquidity and a relatively conservative capital structure, as reflected by low solvency ratios. However, the activity and profitability ratios demonstrate suboptimal performance, characterized by low asset utilization efficiency and limited rates of return. These findings suggest that although the company is in a financially stable position in terms of liquidity and solvency, improving operational efficiency and profitability remains the main challenge.

Literatur Review Pengaruh Employee Engagement dan Kepuasan Kerja Terhadap Kinerja Organisasi Di Era Digital

Lailatus Sa’adah — 2026-01-01

This study aims to analyze the influence of employee engagement and job satisfaction on organizational performance in the digital era. Digital transformation has changed the working environment and requires organizations to manage human resources adaptively in order to maintain optimal performance. This research employed a systematic literature review method by examining relevant national and international academic articles published between 2015 and 2025. The literature was collected from various scientific databases, selected based on inclusion and exclusion criteria, and analyzed using narrative and thematic synthesis. The results indicate that employee engagement and job satisfaction have a positive and significant effect on organizational performance. Employees with higher levels of engagement and job satisfaction tend to demonstrate better productivity, commitment, and adaptability to technological changes. Furthermore, a digital work environment can strengthen the relationship between engagement, job satisfaction, and organizational performance when supported by appropriate systems and organizational culture. This study provides important implications for organizations in developing effective human resource management strategies in the digital era..

Civil Society Engagement Strategies for Promoting Good Governance in Nigeria’s Fourth Republic: Comparative Evidence from SERAP and BudgIT

Yusuf Garba Manjo — 2026-02-28

Since Nigeria transitioned to democratic rule in 1999, persistent challenges of corruption, weak accountability, and limited citizen participation have continued to undermine the consolidation of good governance in the Fourth Republic. In this context, Civil Society Organisations (CSOs) have emerged as critical non-state actors seeking to bridge accountability gaps and enhance transparency within the governance process. This research examines the role of civil society engagement in promoting good governance in Nigeria through a comparative analysis of the strategies employed by the Socio-Economic Rights and Accountability Project (SERAP) and the BudgIT Foundation (BudgIT) during the Tinubu Administration. The primary purpose of the research is to assess how distinct civil society engagement models—judicialised accountability and data-driven transparency—contribute to accountability, transparency, and participatory governance. The research adopts a qualitative research design anchored in a comparative case research approach, relying exclusively on secondary data drawn from organisational reports, court documents, policy briefs, scholarly literature, and credible media sources. Data were analysed using thematic content analysis to identify recurring patterns and comparative insights. The findings reveal that SERAP’s strategic litigation and rights-based advocacy strengthen horizontal accountability by activating judicial oversight, while BudgIT’s civic-technology initiatives enhance social accountability by democratising fiscal information and empowering citizen engagement. However, both models face institutional and enforcement constraints that limit their overall impact. The research concludes that no single civil society strategy is sufficient to secure good governance in Nigeria. This research contributes to civil society and governance scholarship by empirically demonstrating differentiated accountability pathways within Nigeria’s Fourth Republic.