Article Per Year (5 Year)
p-Index From 2020 - 2025
3.813
P-Index
This Author published in this journals
All Journal Jurnal Organisasi Dan Manajemen International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
Unknown Affiliation
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
THE ROLE OF LEADERSHIP STYLE IN EMPLOYEE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Ka Utama, Hendri; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.554

Abstract

Amid the dynamics of global business competition, leadership capabilities play a vital role in optimizing HR productivity while ensuring organizational sustainability. The latest data from the World Economic Forum (2023) reveals that more than half of world-class companies place leadership as a key component of strategic success. However, there is still debate about which leadership style is most effective in driving employee performance. This study is designed to explore the impact of several leadership styles—such as transformational, transactional, and authentic—on employee productivity, while examining how performance management systems function as a mediating factor. The research method used is a systematic literature review by analyzing previous studies indexed in Scopus and Google Scholar. The results of the study show that transformational leadership significantly strengthens employee motivation, commitment, and innovation, while Although transactional leadership is often considered rigid, this approach has proven to be efficient in work environments that prioritize discipline and structure, such as the manufacturing sector or emergency services. In addition, an effective performance management system can strengthen the relationship between leadership style and employee performance. These findings provide practical implications for organizations in designing more effective leadership training programs and performance management systems.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: A LITERATURE REVIEW STUDY Failasufa, Mila; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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

Abstract

The purpose of this study is to systematically analyze previous research on the application of corporate social responsibility to financial performance. Using the Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes findings from 38 scientific journals indexed by Scopus, Q1, Q2, Q3 and Sinta 2 to Sinta 3 for 5 years, from 2020 to 2024. The results of the review indicate that CSR can improve financial performance by increasing reputation, customer loyalty, and access to capital. However, in some cases, excessive CSR investment can be a financial burden for the company. Factors such as ownership structure, CSR regulations. Several studies have also found that the relationship between CSR and financial performance is not always linear, but can be U-shaped or inverted U-shaped
MANAGEMENT ACCOUNTING PRACTICES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW ON POSITIVE OUTCOMES AND NEGATIVE OUTCOMES Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i3.563

Abstract

This article presents a systematic review of the development of management accounting practices (MAPs) in the public sector through an analysis of 29 Scopus-indexed articles from high-impact journals (Q1 and Q2) published between 2020 and 2024. The research findings reveal that the implementation of MAPs has contributed to increased transparency through Integrated Reporting and operational efficiency using techniques such as Activity-Based Costing. However, its implementation still faces various challenges, including financial statement manipulation, privacy issues, and resistance to change. This review also identifies a diversity of theories underlying MAPs research, such as New Public Management, Institutional Theory, and Stakeholder Theory. The study provides academic contributions by synthesizing recent findings and offers practical recommendations for stakeholders in the public sector.
Corporate Governance and Tax Avoidance: A Systematic Review of Economic Implications and Influencing Factors Putri, Ayu Fitria; Fuadah, Luk Luk; Kartasari, Shelly Febriani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7871

Abstract

This study aims to present a systematic literature review (SLR) on the relationship between corporate governance and tax avoidance practices. Using a systematic approach, this research analyzed 45 peer-reviewed articles published between 2016 and 2024. The review focused on three primary aspects: (1) the research methodologies employed in previous studies; (2) the indicators or proxies used to measure both corporate governance and tax avoidance; and (3) the differences in findings between developed and developing countries. The findings reveal that corporate governance plays a significant role in moderating tax avoidance behavior; however, the effectiveness of governance mechanisms varies depending on institutional quality, regulatory enforcement, and ownership structures. Quantitative approaches dominate the methodological landscape, while qualitative and mixed-methods studies are emerging to explore ethical and contextual dimensions. Common governance proxies include board independence, audit committee effectiveness, and institutional ownership, while tax avoidance is primarily measured using ETR, CETR, and BTD. Studies conducted in developed countries consistently report that strong governance reduces tax avoidance, whereas in developing countries, governance effectiveness is often constrained by weak enforcement and limited market pressures. These findings provide important insights for scholars, regulators, and policymakers in strengthening adaptive governance frameworks in response to global tax challenges.
Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global Martiza, Berlika Sharla; Fuadah, Luk Luk
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.v4i1.665

Abstract

tudi ini bertujuan untuk menganalisis strategi penetapan harga transfer yang diterapkan oleh perusahaan multinasional dan implikasinya terhadap kebijakan pajak global. Dengan menggunakan metode Systematic Literature Review (SLR), studi ini meneliti 24 artikel dari basis data akademis terkemuka untuk memberikan gambaran menyeluruh tentang praktik dan tantangan penetapan harga transfer saat ini. Temuan penelitian ini mengungkapkan bahwa penerapan Pedoman OECD dan Rencana Aksi BEPS (Pengikisan Basis dan Pengalihan Laba) berbeda secara signifikan di berbagai negara, dengan negara-negara Uni Eropa menerapkan peraturan yang lebih ketat dan lebih konsisten daripada wilayah lain. Penentu utama strategi penetapan harga transfer meliputi perpajakan, ukuran perusahaan, leverage, insentif tunneling, dan tata kelola perusahaan. Meskipun perpajakan tetap menjadi pendorong utama, pengaruh faktor-faktor lain bervariasi tergantung pada peraturan setempat dan karakteristik perusahaan. Studi ini menekankan perlunya harmonisasi standar penetapan harga transfer global untuk mengurangi disparitas peraturan dan meningkatkan keadilan dalam perpajakan internasional. Penelitian di masa mendatang direkomendasikan untuk merancang model penetapan harga transfer yang lebih efektif yang menggabungkan pergeseran ekonomi global dan kebijakan fiskal yang terus berkembang, memastikan kepatuhan yang lebih baik dan mengurangi peluang penghindaran pajak. This study aims to analyze the transfer pricing strategies of multinational enterprises and their implications for global tax policy. Using a Systematic Literature Review (SLR) approach, the research reviews 24 articles from reputable academic databases to provide a comprehensive understanding of contemporary transfer pricing practices. The results show that the application of the OECD Guidelines and the BEPS (Base Erosion and Profit Shifting) Action Plan varies widely across countries. European Union member states tend to enforce stricter and more uniform regulations compared to other regions. The key factors influencing transfer pricing include taxation, firm size, leverage, tunneling incentives, and corporate governance. While tax minimization is a primary driver, the significance of other factors depends on company characteristics and local regulatory environments. The findings highlight the urgent need for harmonized global regulations to close gaps and ensure fair taxation. Future studies are encouraged to develop adaptive transfer pricing models that reflect dynamic global economic conditions and evolving fiscal policies to enhance compliance and minimize tax avoidance risks.    
Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review Prasetyawati, Tyas; Fuadah, Luk Luk
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.v4i1.671

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dari berbagai aspek penghindaran pajak (tax avoidance), dengan menggunakan metode penelitian yaitu pendekatan Systematic Literature Review (SLR). Dengan menganalisis sebanyak 22 artikel penelitian terdahulu. Sumber data literature diperoleh dari data ilmiah Scopus yang menggunakan perangkat lunak dari aplikasi Publish or Perish (PoP) untuk memudahkan pencarian data. Penelitian ini dilakukan selama mulai tahun 2019 sampai 2024. Praktik tax avoidance menjadi isu krusial dalam dunia akuntansi dan perpajakan karena berdampak langsung pada penerimaan negara serta menimbulkan dilema etis dalam pengelolaan pajak oleh perusahaan. Fenomena ini telah menarik perhatian banyak peneliti dengan berbagai pendekatan dan perspektif. Hasil studi menunjukkan bahwa tren penelitian tax avoidance mengalami fkultuasi dari tahun penerbitannya. Dari hasil analisis dalam penelitian ini banyak literature terdahulu yang menggunakan metodologi penelitian dengan pendekatan kuantitatif. Terdapat beberapa faktor yang dapat mempengaruhi adanya tindakan tax avoidance yaitu koneksi politik, pengendalian internal, CSR, profitabilitas, ukuran perusahaan, leverage, komite audit dan kesulitan keuangan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi akademik dengan merangkum pemahaman yang komprehensif tentang tax avoidance serta memberikan arah bagi penelitian selanjutnya. This study aims to explore various aspects of tax avoidance, using the Systematic Literature Review (SLR) approach. By analyzing 22 previous research articles. The source of literature data was obtained from Scopus scientific data using software from the Publish or Perish (PoP) application to facilitate data search. This research was conducted from 2019 to 2024. The practice of tax avoidance is a crucial issue in the world of accounting and taxation because it has a direct impact on state revenues and creates an ethical dilemma in tax management by companies. This phenomenon has attracted the attention of many researchers with various approaches and perspectives. The results of the study show that the trend of tax avoidance research has fluctuated from the year of publication. From the results of the analysis in this study, there is a lot of previous literature that uses a research methodology with a quantitative approach. There are several factors that can influence tax avoidance actions, namely political connections, internal control, CSR, profitability, company size, leverage, audit committees and company financial difficulties. This research is expected to provide academic contributions by summarizing a comprehensive understanding of tax avoidance and providing direction for further research.    
Systematic Literature Review: The Impact of Profitability, Leverage, and Taxation on Transfer Pricing in Companies Santoso, Rizki Agung; Fuadah, Luk Luk
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.v4i1.677

Abstract

This study aims to analyze the impact of taxation, profitability, and leverage on transfer pricing using a Systematic Literature Review (SLR) approach. A total of 15 scholarly articles were analyzed to identify patterns of relationships between variables as well as research gaps in terms of country coverage, industry sector, theoretical frameworks, and variable measurement methods. The findings indicate that taxation has a significant and positive impact on transfer pricing, as companies facing higher tax rates tend to employ this strategy to allocate profits to lower-tax jurisdictions. Profitability also influences transfer pricing, although the results vary depending on the firm's structure and prevailing tax policies. Meanwhile, leverage is found to have a negative impact on transfer pricing, suggesting that highly leveraged firms exercise greater caution in engaging in transfer pricing to avoid additional tax risks. Beyond the primary factors, this study also identifies corporate governance, managerial bonus mechanisms, and macroeconomic conditions as moderating factors that can influence the relationship between taxation, profitability, and leverage on transfer pricing. The findings provide valuable insights for academics and practitioners in understanding how various factors shape transfer pricing decisions and highlight the importance of tax regulations in overseeing these practices.
The Impact of Carbon Tax on Carbon Emissions: A Systematic Review Yusnidar, Yusnidar; Santoso, Rizki Agung; Fuadah, Luk Luk
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.455

Abstract

Penelitian Systematic Literature Review (SLR) bertujuan untuk melakukan Kajian Literatur Sistematis (SLR) untuk menganalisis bukti-bukti empiris yang telah ada yang dilakukan oleh peneliti sebelumnya. Penelitian SLR ini mulai dari tahun 2005 – 2024 karena dari dahulu sampai sekarang belum banyak melakukan penelitian tentang dampak pajak karbon terhadap emisi karbon pada negara berkembang. Penelitian sering dilakukan dinegara maju. Peneliti memilih jurnal yang bereputasi internasional dan terindeks di scopus dengan key word Tax carbon, Carbon Emssions mendapatkan 25 artikel. Hasil Penelitian SLR bahwa dampak pajak karbon dapat menurunkan emissi karbon, karena semangkin tinggi pajak karbon maka semangkin rendah emssi karbon dan perusahaan bertanggungjawab terkait emisi karbon..
Development Analysis of Good Corporate Governance in Its Role on Financial Distress: Systematic Literature Review Damayani, Fitri; Fuadah, Luk Luk; Yuniarti, Emylia
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i1.1405

Abstract

This study aims to determine the development, role, and gaps in research literature related to the relationship between GCG and financial distress. The method used is Systematic Literature Review (SLR) using articles from Science Direct, Emerald, Proquest, Taylor & Francis, and DOAJ. There are 35 articles classified based on publication year, country of study, company sector, theory, dependent and independent variables. The articles are divided into three timelines: before pandemic, during pandemic, and after pandemic. The results of this study show that there is development in terms of the company sector, GCG variables used, and measurement of financial distress. The summary of the influence of GCG provides insight that these variables can play a role in overcoming financial distress through audit committee, number of board members, independence of directors and commissioners, audit committee competence, gender diversity, and ownership. The results also found a significant research gap in terms of research type, research country, company sector, GCG variables, and financial distress measurement. This research is expected to provide information for companies to pay attention to the currently developing GCG variables and provide information for further researchers to develop the topic to obtain more comprehensive results.
Tax Literacy for SMEs to Students’on Universitas Tekhnologi Mara, Malaysia Fuadah, Luk Luk; Wahyudi, Tertiarto; Muktarudin, Muktarudin; Andriana, Isni; Kalsum, Umi; Safitri, Rika Henda; Novelia, Rizka; Arisman, Anton
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.952

Abstract

This Community Service is held with the Accounting Research Institute (ARI) of Universitas Tekhnologi MARA (UiTM), Malaysia. The primary goal of this service is that participants are expected to understand taxation for Small and Medium Enterprises in Indonesia. Participants can also understand taxation in Indonesia, especially for Small and Medium Enterprises so that it can be compared with the conditions in Malaysia. The method used in the discussion of tax literacy for small and medium enterprises is online, namely via zoom. It was implemented on October 25, 2024, which was held at 7:30 WIB where there was a 1 hour difference with Malaysia, namely 08:30. This activity was carried out using zoom online which was attended by 3 classes chaired by Dr. Muhammad Nazmul Hoque from the Faculty of Accountancy, Universitas Teknologi Mara, Malaysia. At the time of zoom, not only students from Malaysia, but also students from Indonesia with the resource person being Prof. Dr. Luk Luk Fuadah, SE., MBA., Ak., CA. Contributions for ARI UiTM Students include Improving Practical Tax Knowledge, Strengthening Soft Skills, Field Experience, Understanding Tax in a Social Context, Strengthening the Role as an Agent of Change.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Muhammad Abdillah Mukhtaruddin Mukhtaruddin Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sihombing, Belandina Anita Sere Susetyo, Didik Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar