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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal EMT KITA Journal of Business and Behavioural Entrepreneurship Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat FINANCIAL : JURNAL AKUNTANSI International Journal of Demos Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) International Journal of Social Service and Research International Journal of Applied Finance and Business Studies Utsaha: Journal of Entrepreneurship Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Journal of Artificial Intelligence and Digital Business International Journal of Entrepreneurship and Sustainability Studies Journal of Social Science
Kesuma, Sambas Ade
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Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Pane, Wahyuni Maisarah; Kesuma, Sambas Ade; Risanty; Syarif, Firman; Muda, Iskandar
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.
TOE Framework Perspectives on Sustainability Practice Implementation: A Systematic Review Sianturi, Parmonangan; Kesuma, Sambas Ade
International Journal of Demos (IJD) Volume 7 Issue 4 (2025)
Publisher : HK-Publishing

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Abstract

Abstract This study aims to systematically review the factors influencing the implementation of sustainability practices through the lens of the Technology–Organization–Environment (TOE) framework. Using a Systematic Literature Review (SLR) approach guided by PRISMA procedures, 65 peer-reviewed articles were initially identified from the Scopus database, and 13 studies met the final inclusion criteria because they explicitly examined sustainability practices supported by technological, organizational, and environmental determinants. The included studies span various sustainability contexts, including green supply chain management, environmental management systems, green innovation, circular economy transitions, blockchain-enabled sustainable food and pharmaceutical supply chains, agricultural traceability, e-waste urban mining, and social sustainability in MSMEs. The reviewed studies employed diverse analytical techniques such as PLS-SEM, fsQCA, panel regression, Best–Worst Method, Grey-DEMATEL, and qualitative case studies, with sample sizes ranging from 8 experts to 495 organizational respondents. The findings of this review indicate that technological factors—such as digital readiness, perceived benefits, compatibility, and blockchain/AI capability—play a central role in driving sustainability implementation. Organizational determinants, including top management support, resource readiness, and internal sustainability commitment, function as essential enablers. Meanwhile, environmental forces such as regulatory pressure, institutional norms, market competition, and customer expectations strongly influence adoption decisions. Overall, this SLR demonstrates that sustainability implementation is not shaped by a single determinant but rather by configurational interactions among technology, organizational capabilities, and environmental pressures. These results offer theoretical insights for advancing sustainability adoption models and practical implications for organizations and policymakers striving to accelerate sustainability transformation. Keywords: Technology–Organization–Environment (TOE), sustainability, technology adoption, environmental performance, systematic literature review.
Co-Authors Agintha, Nabilla Dwi Br Purba, Neni Marlina Butet, Rossdelfhin Erwin, Keulana Firman Syarif Harahap, Riva Ubar Hulu, Margareth Zhandra Trixie Iskandar Muda Juwita Agustrisna Kaban, Nara Pelita Sari Kurnia Sari, Ayu Liswanty, Ina Lubis, Citra Windy Mailani, Desi Maramis, Yolanda Noviasari Masse, Finka Azzahra Utami May Hana Bilqis, May Hana Muda, Iskandar Muda MUHAMMAD FAHMI Nanda Chairunnisa Nasrah, Hidayati Nasution, Fahmi Natigor Nurul Izzah Lubis, Nurul Izzah Pane, Wahyuni Maisarah Porkas Sojuangon Lubis Putri, Cut Nurul Tasya Risanty Rodhiyah, Indah Saribu, Yolanda Angel Sabatani Dolok Sianturi, Parmonangan Sibarani, Grace Fiftyrina Simamora, Mikhael Radot Simatupang, Ika Suryani Wardani, Mellinda Sri