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All Journal Jurnal Sains Manajemen  Nitro Journal of Business, Technology, & Social Science
Zuardiansyah Adi Purnama
Departement Of Accounting, Faculty Of Economy, The University of Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Risk Management Maturity on Organizational Performance in the Public Sector: A Systematic Literature Review Zuardiansyah Adi Purnama; Rela Sari
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.908

Abstract

This study analyzes the influence of risk management maturity on organizational performance in the public sector using a Systematic Literature Review of 20 journal articles published between 2018 and 2025. The findings show that most studies report a positive impact, including improvements in reputation, operational effectiveness, flexibility, resilience, and the achievement of strategic objectives. However, two studies report negative effects due to silo mentality, bureaucracy, and failure of integration. Contingency Theory emerges as the dominant theoretical framework in explaining this relationship. The study concludes that risk management maturity has the potential to enhance public sector performance, but its success depends on contextual factors and proper integration.
PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW Zuardiansyah Adi Purnama; Luk Luk Fuadah
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris terkini mengenai pengaruh kebijakan pembatasan Foreign Tax Credit(FTC) terhadap strategi income shifting perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 20 artikel terindeks Scopus yang diterbitkan pada periode 2020-2025. Hasil analisis menunjukkan bahwa pembatasan FTC melalui berbagai instrumen kebijakan seperti withholding tax, pajak minimum, dan persyaratan dokumentasi secara umum terbukti efektif dalam mengurangi praktik income shifting. Namun, temuan empiris mengungkapkan ketidakkonsistenan yang disebabkan oleh kemampuan adaptasi perusahaan multinasional dalam mengembangkan strategi substitusi yang lebih kompleks. Efektivitas kebijakan pembatasan FTC dalam konteks multinasional sangat dipengaruhi oleh faktor-faktor seperti kompleksitas struktur korporasi, implementasi paket BEPS OECD, dan kapasitas perusahaan dalam memanfaatkan celah regulasi antar yurisdiksi.
Co-Authors Luk Luk Fuadah Rela Sari