Article Per Year (5 Year)
p-Index From 2021 - 2026
0.961
P-Index
This Author published in this journals
All Journal International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research
Shelly Febriana Kartasari
Department Of Accounting, Sriwijaya University, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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 1 
Intellectual Capital, Competitive Advantage, and Financial Performance: A Systematic Literature Review Salsabila Catur Sakinah; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6503

Abstract

This study examines the relationship between intellectual capital, competitive advantage, and financial performance using a Systematic Literature Review (SLR) approach. A total of 50 international journal articles were analyzed based on PRISMA guidelines to identify research trends related to intellectual capital dimensions, competitive advantage development, and firm performance. The findings indicate that intellectual capital contributes to strengthening competitive advantage through effective management of knowledge, human resources, organizational capabilities, and external relationships. Based on the Resource-Based View (RBV) perspective, valuable and unique resources can become strategic advantages when properly managed. The study also highlights the role of financial performance in supporting the effectiveness of intellectual capital utilization. This research provides a structured understanding of how intellectual resources contribute to competitive advantage and sustainable firm performance.
Government Size, Fiscal Capacity, and Financial Distress in Local Governments: A Systematic Literature Review Anggia Marshanda Putri; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6504

Abstract

Decentralization requires local governments to manage resources and finances in a sustainable manner, so that financial distress becomes an important issue when fiscal capacity is not able to meet the needs of government services and obligations. This study aims to analyze the relationship between government size, fiscal capacity, and financial distress in local governments based on the perspective of Agency Theory. The method used is Systematic Literature Review (SLR) with PRISMA guidelines for 30 articles indexed by Scopus and SINTA. The results of the study show that the size of government provides resources while increasing complexity and spending needs, while fiscal capacity determines the government's ability to meet these needs. The imbalance between government size, fiscal capacity, and liabilities can increase the risk of financial distress. From the perspective of Agency Theory, supervision, transparency, and accountability are needed to support the financial sustainability of local governments.
The Value of Companies in the Era of Digital Transformation: A Systematic Literature Review Deya Winanda; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6505

Abstract

This study examines the role of digital transformation in enhancing firm value through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles were analyzed using PRISMA guidelines to identify research trends related to digital capabilities, digital innovation, data utilization, organizational resources, and value creation mechanisms. The findings reveal that digital transformation contributes to firm value improvement through operational efficiency, innovation development, strategic decision-making, and the effective utilization of digital resources. Furthermore, the Resource-Based View (RBV) perspective highlights that companies can achieve sustainable competitive advantages when digital assets and organizational capabilities are effectively integrated. However, challenges remain regarding technological adaptation, organizational readiness, resource management, and alignment between digital strategies and business objectives. This study contributes to the literature by providing a structured synthesis of previous research and emphasizing the importance of digital capabilities in creating sustainable firm value in the digital era.
Corporate Characteristics and Cross-Border Transfer Pricing Decisions: Evidence from a Systematic Literature Review Cahyani Putri Ayu; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6506

Abstract

This study examines corporate characteristics and cross-border transfer pricing decisions through a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed international articles were analyzed based on the PRISMA guidelines to identify research trends related to firm characteristics, multinational enterprises, transfer pricing strategies, corporate governance, and international tax regulations. The findings indicate that transfer pricing decisions are influenced by firm size, ownership structure, internationalization level, operational complexity, and regulatory pressures. Furthermore, effective governance mechanisms, information transparency, and internal control systems contribute to more accountable transfer pricing practices. However, challenges remain regarding regulatory differences, compliance requirements, information asymmetry, and the complexity of global transactions. This study contributes to international accounting literature by providing a structured synthesis of previous research and highlighting the importance of integrating corporate characteristics, governance mechanisms, and global regulatory perspectives in understanding cross-border transfer pricing decisions.
The National Cultural Foundations of Financial Statements Integrity: A Systematic Literature Review Through the Lens of Hofstede’s Cultural Dimensions Bobby Pratama; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6508

Abstract

This study examines the influence of national culture on financial statements integrity through the perspective of Hofstede’s Cultural Dimensions Theory and Gray’s Accounting Values Theory using a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were analyzed based on PRISMA guidelines. The review focuses on cultural dimensions, accounting values, transparency, conservatism, professional judgment, and financial reporting practices across different countries. The findings indicate that national culture influences managerial behavior, disclosure practices, accounting decisions, ethical considerations, and financial reporting integrity. Hofstede’s cultural dimensions explain how societal values affect organizational attitudes toward accountability, uncertainty, and transparency, while Gray’s Accounting Values Theory demonstrates how cultural characteristics shape accounting practices through professionalism, uniformity, conservatism, and secrecy. This study highlights that financial statements integrity is influenced not only by accounting standards and regulatory frameworks but also by cultural factors embedded within organizations and societies. The study contributes to international accounting literature by providing a broader understanding of the role of cultural values in shaping financial reporting practices and strengthening financial statements integrity.
Managing Corporate Risks for Value Creation: A Systematic Literature Review of Risk Governance, Resilience, and Firm Value Nur Fadilah Hanifah; Yusnaini Yusnaini; Shelly Febriana Kartasari
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6509

Abstract

This study examines the transformation of corporate risk management as a strategic approach for value creation through the perspectives of risk governance, organizational resilience, and firm value using a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were analyzed based on PRISMA guidelines. The review focuses on risk governance mechanisms, organizational resilience, sustainability practices, digital transformation, and corporate strategies in managing uncertainty. The findings indicate that effective risk management contributes to adaptive decision-making, organizational resilience, and long-term value creation. The study highlights that integrating financial and non-financial factors strengthens stakeholder trust and supports sustainable competitive advantage. This research contributes to corporate risk literature by explaining how firms transform risks into strategic opportunities through integrated governance and sustainable approaches.
Co-Authors Anggia Marshanda Putri Bobby Pratama Cahyani Putri Ayu Deya Winanda Nur Fadilah Hanifah Salsabila Catur Sakinah Yusnaini Yusnaini Yusnaini