Dinamika Strategi dan Kinerja Laba: Tinjauan Sistematik atas Literatur Profitabilitas 2023–2025
DOI:
https://doi.org/10.69718/ijesm.v3i2.479Keywords:
Profitabilitas ESG, digitalisasi, earnings management, risiko eksternal, SLR, Return on Equity, strategi keuanganAbstract
Profitabilitas merupakan indikator penting dalam mengukur keberhasilan finansial dan kinerja strategis perusahaan. Dalam konteks bisnis modern yang dinamis, konsep ini tidak hanya mencakup capaian keuangan jangka pendek, tetapi juga aspek keberlanjutan, efisiensi digital, dan tata kelola perusahaan. Penelitian ini bertujuan untuk mengevaluasi tren, tema utama, dan celah dalam literatur akademik mengenai profitabilitas melalui pendekatan Systematic Literature Review (SLR) terhadap publikasi ilmiah periode 2023 hingga 2025. Sebanyak 25 artikel ilmiah tahun 2023–2025 dari MDPI, ScienceDirect, Springer, dan ResearchGate dianalisis secara tematik menggunakan kerangka PRISMA. Konsep utama yang ditinjau meliputi ESG, digitalisasi, manajemen laba, dan risiko eksternal. Hasil menunjukkan ESG dan teknologi finansial berdampak positif terhadap profitabilitas, sedangkan tekanan pajak dan bencana alam menurunkan margin keuntungan. Studi ini berkontribusi dalam pemetaan konseptual profitabilitas kontemporer dan memberikan implikasi strategis bagi pengembangan bisnis yang adaptif dan berkelanjutan.
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