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All Journal Jurnal Sains Manajemen  Nitro Journal of Business, Technology, & Social Science
Mila Failasufa
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 Corporate Culture on Firm Value: A Systematic Literature Review Mila Failasufa; 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.v4i1.909

Abstract

This study aims to synthesize empirical evidence on the influence of corporate culture on firm value using a Systematic Literature Review (SLR) method with the PRISMA protocol. A total of 21 reputable journal articles published between 2019 and 2026 were analyzed. The results show that corporate culture generally has a positive impact on firm value through increased innovation, investment efficiency, crisis stability, integrity, ESG transparency, collectivism, and stock liquidity. However, negative effects are found in rigid hierarchical cultures and certain local contexts. The Resource-Based View emerges as the dominant theoretical framework (38%). The study concludes that corporate culture is a strategic asset in value creation, whose effectiveness depends on the alignment between cultural type, organizational life cycle, and local context.
The Role of Governance Structure in Determining the Effectiveness of Fraud Prevention Strategies: A Systematic Literature Review Mila Failasufa; Isnuhardi Isnuhardi
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.v4i1.913

Abstract

This study examines the role of corporate governance in determining the effectiveness of fraud prevention strategies. Using a Systematic Literature Review (SLR) approach with the PRISMA protocol, this study analyzes 21 international journal articles published between 2015 and 2026. The findings indicate that Agency Theory is the most dominant theoretical framework (48%). The majority of studies (81%) report a positive impact of corporate governance on fraud prevention, while 19% report negative effects. Governance mechanisms such as audit committees, board independence, and internal controls are found to be effective in mitigating fraud; however, their effectiveness depends on contextual factors and the quality of implementation. This study concludes that corporate governance plays a significant role in fraud prevention, but its effectiveness requires a contextual and integrated approach.
Pengaruh Efektivitas e-Filing, e-Faktur, dan Aplikasi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak: Systematic Literature Review Mila Failasufa; Mukhtaruddin Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jsmn.v4i1.774

Abstract

Transformasi digital perpajakan melalui penerapan e-Filing, e-Faktur, dan aplikasi perpajakan telah menjadi strategi utama Direktorat Jenderal Pajak (DJP) dalam meningkatkan kepatuhan wajib pajak. Namun, temuan empiris mengenai efektivitas masing-masing teknologi tersebut masih belum konsisten. Penelitian ini bertujuan untuk menganalisis secara sistematis bukti-bukti empiris mengenai pengaruh e-Filing, e-Faktur, dan aplikasi perpajakan terhadap peningkatan kepatuhan wajib pajak. Metode yang digunakan adalah Systematic Literature Review (SLR) dengan mengikuti protokol PRISMA. Sebanyak 30 artikel jurnal terpilih dianalisis, dengan mayoritas berasal dari kuartil Q1 dan Q2. Hasil penelitian menunjukkan bahwa 73,3% studi mengonfirmasi dampak positif transformasi digital perpajakan terhadap kepatuhan. Technology Acceptance Model (TAM) menjadi kerangka teori paling dominan (23,3%), yang menegaskan bahwa persepsi manfaat dan kemudahan penggunaan merupakan faktor kunci dalam adopsi teknologi. Namun, efektivitasnya masih terhambat oleh tantangan seperti kesenjangan digital, kompleksitas sistem, dan rendahnya literasi teknologi, khususnya di kalangan UMKM dan wajib pajak dengan sumber daya terbatas. Implikasi dari penelitian ini menekankan pentingnya pendekatan yang berpusat pada pengguna (user-centric), peningkatan keamanan sistem, dan sosialisasi yang inklusif untuk memaksimalkan dampak positif teknologi perpajakan terhadap kepatuhan wajib pajak.
PENGARUH TAX AVOIDANCE TERHADAP TRANSFER PRICING: SYSTEMATIC LITERATURE REVIEW Mila Failasufa; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh tax avoidance terhadap perilaku transfer pricing pada perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 22 artikel terindeks Scopus Q1-Q3 yang diterbitkan dalam rentang 2019-2025. Hasil analisis menunjukkan bahwa hubungan tax avoidance dan transfer pricing secara teoritis positif melalui mekanisme profit shifting dan optimisasi pajak global (Putri et al., 2024; Haryadi et al., 2025), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Zhang & She, 2024; Rogers & Oats, 2022). Sementara itu, hubungan tax avoidance dan transfer pricing ditandai polarisasi antara agency theory (Haryadi et al., 2025) dan political cost theory (Sastrodiharjo & Mukti, 2024), dengan Agency Theory menjadi kerangka teoretis dominan (22.86%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
Co-Authors Isnuhardi Isnuhardi Luk Luk Fuadah Mukhtaruddin Mukhtaruddin Rela Sari