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This Author published in this journals
All Journal Ilomata International Journal of Management Jurnal Ar Ro'is Mandalika (Armada)
Gema Ika Sari
Universitas Bina Bangsa Serang
Religion Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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The Influence of Ethical Leadership on the Quality of Earnings Management in Multinational Corporations Sri Kawuri; Gema Ika Sari
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5238

Abstract

The study investigates the influence of ethical leadership on the quality of earnings management in multinational corporations (MNCs), a topic of significant interest in the fields of corporate governance, accounting, and organizational behavior. Earnings management, which refers to the manipulation of financial statements to meet certain objectives, is often viewed with skepticism due to its potential to obscure the true financial health of an organization. The ethical orientation of leadership plays a critical role in shaping corporate culture and decision-making processes, and thus may have a substantial impact on the practices of earnings management. This research employs a mixed-method approach, combining quantitative analysis of financial data from a sample of MNCs across different sectors and qualitative interviews with senior executives in these organizations. The findings indicate that ethical leadership, characterized by transparency, integrity, and a commitment to long-term stakeholder interests, is negatively correlated with aggressive earnings management practices. Organizations led by ethically driven leaders are more likely to adopt conservative accounting practices, leading to a higher quality of earnings that reflects the true performance of the company. Conversely, MNCs with less ethical leadership were found to be more prone to manipulating earnings to meet short-term targets or expectations from investors. Furthermore, the study highlights the role of organizational culture in mediating the relationship between ethical leadership and earnings management. Leaders who emphasize ethical standards foster a culture of accountability and transparency, which discourages manipulative financial reporting practices. The research also identifies that the impact of ethical leadership on earnings management varies depending on the corporate governance mechanisms in place, such as audit committees and regulatory compliance. The findings of this study contribute to the growing body of literature on corporate ethics and earnings quality, offering practical implications for policymakers, investors, and managers. By emphasizing the importance of ethical leadership, the research advocates for the integration of ethical guidelines into leadership development programs within multinational corporations. Additionally, the study suggests that fostering a strong ethical framework in MNCs can mitigate the risks of earnings manipulation, thus enhancing the credibility and sustainability of financial reporting. This research also opens avenues for further investigation into the mechanisms through which ethical leadership influences other aspects of corporate governance, such as risk management and corporate social responsibility. Ultimately, the study underscores the critical role that ethical leadership plays in promoting transparency and long-term value creation in the global corporate environment.
Financial Management of MSMEs: Cost Control Strategies and Profit Improvement Amid Economic Uncertainty Aris Subranta; Gema Ika Sari; Ahlu Dzikri
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1935

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet they remain vulnerable to economic uncertainty caused by global crises, supply chain disruptions, and policy shifts. These challenges emphasize the need for effective financial management strategies to ensure sustainability and profitability. This study aims to identify cost control strategies, evaluate the role of digital innovation and business model adaptation in profit improvement, and propose a holistic financial management framework for MSMEs. Using a qualitative approach with a literature review design, data were collected from scholarly journals, research reports, and policy documents published in the last five years, supported by relevant classical works. Content analysis was applied to identify patterns and relationships among financial practices, cost efficiency, and profit sustainability. The findings reveal that cost discipline, including zero-based budgeting, inventory optimization, and supplier negotiations, is critical for maintaining liquidity and operational efficiency during crises. At the same time, digital innovation—through e-commerce, QRIS-based payments, and cloud accounting—reduces transaction costs and expands market reach, while business model adaptation ensures income diversification and resilience. Importantly, financial literacy among MSME owners strengthens the integration of these strategies, enabling them to respond adaptively to uncertainty. The study concludes that a holistic model combining cost control, digital transformation, and reinvestment in financial and human capital offers MSMEs a sustainable pathway to resilience and long-term profitability.
Co-Authors Ahlu Dzikri Aris Subranta Sri Kawuri