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All Journal Balance : Jurnal Akuntansi dan Manajemen International Journal of Economics, Accounting, and Management International Journal of Economics and Management Research
Luk luk Fuadah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Corporate Social Responsibility: A Literature Review On Practices, Implications, And Future Directions Rizki Agung Santoso; Tulus Harefa; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.883

Abstract

Corporate Social Responsibility (CSR) has become an integral component of corporate governance and business strategy across various sectors. This literature review explores recent developments in Corporate Social Responsibility (CSR) and its multifaceted impact on corporate reputation, financial performance, and crisis management. CSR, once focused primarily on social and environmental initiatives, has evolved to include digital responsibility, reflecting its adaptability to modern corporate demands. The COVID-19 pandemic highlighted CSR’s critical role in fostering resilience, as companies that prioritized social contributions and public health maintained stronger market positions. Additionally, CSR influences ethical considerations in areas such as tax management and data responsibility, raising questions about its authentic application and the potential need for regulatory oversight. Through an analysis of recent studies, this review emphasizes that CSR serves as both a strategic advantage and an ethical mandate. Notably, CSR’s expansion into Corporate Digital Responsibility (CDR) highlights its relevance in addressing contemporary issues like cybersecurity and data protection. As businesses navigate evolving social and technological landscapes, CSR continues to drive value by building trust, enhancing corporate reputation, and supporting sustainable business models
The relevance of Management Control Systems in The Business Environment and The Role of Digitalization in Transformation for Sustainability - A Comprehensive Literature Review Ayu Fitria Putri; Wahyuni Anggraini; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.890

Abstract

Management Control System (MCS) plays a crucial role in aligning organizational objectives with managerial activities to ensure optimal performance. Over the years, MCS has evolved, integrating new technologies and methodologies to enhance decision-making and accountability within organizations. This paper provides a comprehensive review of recent literature on MCS, with a focus on studies published since 2020. The review highlights key developments in performance measurement, strategic control, and the role of digitalization in MCS. The findings offer valuable insights into the future directions of MCS research and its practical implications in a dynamic business environment.
Literature Review of Performance Management Systems and Their Impact on Employee Performance Tulus Harefa; Rizki Agung Santoso; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.892

Abstract

This journal presents a comprehensive literature review on Performance Management Systems (PMS) and their influence on employee performance, focusing on studies published from 2020 onwards. PMS is a crucial organizational tool designed to align individual goals with broader organizational objectives, promoting employee engagement, productivity, and overall success. Through analyzing ten scholarly articles, the review highlights several key themes: the role of PMS in enhancing employee engagement, the adaptability of PMS across various industries, and the impact of PMS on productivity. Studies suggest that well-designed PMS can lead to higher employee engagement and job satisfaction by providing clear goals and regular feedback. However, the review also discusses challenges related to PMS implementation, particularly in industries with high uncertainty, where a one-size-fits-all approach may not be effective. Additionally, the literature emphasizes the importance of flexibility within PMS, as it allows organizations to adapt to changing market conditions and employee needs. Despite its benefits, PMS can face resistance during implementation, which requires careful management of change processes. The review concludes that a successful PMS is one that is adaptable, inclusive, and integrated with organizational culture, offering valuable insights for organizations seeking to improve employee performance. Future research could explore the long-term impact of PMS on employee behavior and organizational sustainability
Systematic Literature Review (SLR): The Application of Balanced Scorecard Strategy on Financial Performance in the Food and Beverage Industry in Indonesia Desak Nyoman Lia Lestari; Belandina Anita Sere Sihombing; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.895

Abstract

The implementation of the Balanced Scorecard (BSC) strategy in the food and beverage sector holds high relevance, given this sector's significant contribution to Indonesia's economy. Although extensive research has been conducted on BSC, understanding of its impact on financial performance within the Indonesian context remains limited. This study aims to examine the effect of the learning and growth perspective and the customer perspective within the BSC framework on the financial performance of companies in Indonesia's food and beverage sector. Research data was sourced from Google Scholar and Semantic Scholar for publications from 2019 to 2024. Of the 329 articles identified, six were selected as primary data sources for further analysis. The results are expected to provide valuable insights for company management in implementing BSC to enhance financial performance, and serve as a reference for future research in this area. This study employs a survey design by distributing structured questionnaires to respondents from companies in the food and beverage industry. The sampling technique used is stratified sampling, with data analysis carried out through descriptive statistics and simple linear regression. The findings indicate that both BSC perspectives have a positive and significant impact on financial performance, with the learning and growth perspective and the customer perspective each demonstrating significant influence
Determinasi Kepatuhan Pajak dalam E-commerce; Studi Literatur Sistematik Tifani, Nabila Luthfi; Luk Luk Fuadah
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.667

Abstract

E-commerce telah berkembang pesat dan memberikan kontribusi signifikan terhadap transaksi digital serta pendapatan negara. Namun, kompleksitas regulasi perpajakan digital serta transparansi transaksi masih menjadi tantangan bagi kepatuhan wajib pajak di sektor ini. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan pajak dalam e-commerce dengan menggunakan metode Systematic Literature Review (SLR). Studi ini mengidentifikasi tiga faktor utama, yaitu pemahaman perpajakan, kompleksitas regulasi pajak digital, dan transparansi transaksi, serta menganalisis dampaknya terhadap kepatuhan pajak e-commerce. Hasil kajian menunjukkan bahwa pemahaman perpajakan memiliki pengaruh positif terhadap kepatuhan pajak, tetapi dalam beberapa kasus dapat mendorong penghindaran pajak jika wajib pajak mencari celah hukum. Kompleksitas regulasi pajak digital cenderung berpengaruh negatif terhadap kepatuhan pajak karena menyulitkan wajib pajak dalam memahami dan memenuhi kewajibannya. Transparansi dalam transaksi berperan penting dalam meningkatkan kepatuhan pajak, tetapi efektivitasnya bergantung pada mekanisme pengawasan dan sanksi yang diterapkan. Temuan ini memberikan wawasan bagi pembuat kebijakan untuk merancang strategi yang lebih komprehensif guna meningkatkan kepatuhan pajak e-commerce melalui pendekatan yang lebih edukatif, regulasi yang lebih sederhana, serta sistem perpajakan yang lebih transparan dan terintegrasi.   E-commerce has grown rapidly and significantly contributed to digital transactions and state revenues. However, the complexity of digital tax regulations and transaction transparency remains a challenge for taxpayer compliance in this sector. This study aims to analyze the factors influencing tax compliance in e-commerce using the Systematic Literature Review (SLR) method. The study identifies three key factorstax knowledge, the complexity of digital tax regulations, and transaction transparencyand analyzes their impact on e-commerce tax compliance. The findings indicate that tax knowledge positively influences tax compliance, but in some cases, it may encourage tax avoidance if taxpayers exploit legal loopholes. The complexity of digital tax regulations tends to negatively impact tax compliance, as it makes it more difficult for taxpayers to understand and fulfill their obligations. Transparency in transactions plays a crucial role in enhancing tax compliance, but its effectiveness depends on the enforcement mechanisms and sanctions applied. These findings provide insights for policymakers to design more comprehensive strategies to improve e-commerce tax compliance through more educational approaches, simplified regulations, and a more transparent and integrated tax system.    
How Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Company Value with Financial Performance as Intervening Variables : (Empirical Study of Commercial Banks Registered On the Idx for the 2017-2019 Period) Rifani Akbar Sulbahri; Luk Luk Fuadah; Yulia Saftiana; Sa'adah Sidiq
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.78

Abstract

The increasingly open economic system between countries, known as international trade, is evidence of the rapid expansion of the current economic system. The only depository financial institution is a bank. In this study, we will discuss how Capital Adequacy Ratio, Non-Performing Loans and Good Corporate Governance Affect Firm Value with Financial Performance as an Intervening Variable. Data analysis techniques use descriptive analysis, panel data regression estimation, common effect models, fixed effect models, random effect models, Chow tests, Hausman tests, Lagrange Multiplier tests, classical assumption tests (normality tests, multicollinearity tests, heteroscedasticity tests). Hypothesis test (F test and T test). This study is a quantitative study through an analytical descriptive study, seen from the characteristics of the problems studied. The population of this study are commercial banks listed on the Indonesia Stock Exchange in 2017 and 2019. The results show the effect of the variables capital adequacy ratio, non-performing loans, good corporate governance and return on assets on company value shown to show that the prob. F (Statistic) of 0.0160 is smaller than the significance level of 0.05. This means that the capital adequacy ratio, non-performing loans, good corporate governance and intervening return on assets variables simultaneously affect firm value in banking companies.
Co-Authors Ayu Fitria Putri Belandina Anita Sere Sihombing Desak Nyoman Lia Lestari Rifani Akbar Sulbahri Rizki Agung Santoso Sa'adah Sidiq Tifani, Nabila Luthfi Tulus Harefa Wahyuni Anggraini Yulia Saftiana