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All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi 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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Forum Bisnis dan Kewirausahaan Munaddhomah: Jurnal Manajemen Pendidikan Islam Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 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 Sains Manajemen  Nitro Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Nursing Social Sciences Other

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STUDI LITERATUR SISTEMATIS: HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP FINANCIAL PERFORMANCE Putri, Anggia Marshanda; Putra, Edo Arta Fandala; Fuadah, Luk Luk
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17443094

Abstract

Corporate Social Responsibility (CSR) is increasingly viewed as a crucial part of business strategy, not only supporting corporate sustainability but also potentially improving financial performance (FP). However, previous research has shown mixed results, ranging from positive to negative to insignificant. This study aims to systematically review the relationship between CSR and FP across various industry contexts and methodological approaches. The method used was a Systematic Literature Review (SLR) based on the PRISMA guidelines. Data was collected from 45 international (Scopus Q1–Q3) and national (Sinta S1–S3) journal articles relevant to the research topic. The analysis shows that CSR can provide benefits in the form of improved reputation, operational efficiency, stakeholder trust, and strengthened brand value. However, CSR can also be a cost burden if implemented symbolically or not integrated with business strategy. Therefore, the main conclusion of this study is that CSR has the potential to positively impact FP if designed strategically, relevant to stakeholder needs, and implemented within a long-term sustainability framework. This research's contribution lies in presenting a comprehensive mapping of CSR and FP research findings, clarifying inconsistencies in previous findings, and offering new perspectives for academics developing theory and practitioners designing CSR strategies aligned with corporate financial objectives. Keywords: Corporate Social Responsibility, Financial Performance, Systematic Literature Review, PRISMA, Stakeholder Theory
Determinan Akuntansi Berbasis Akrual: Study Literature Review Yusnidar, Yusnidar; Santoso, Rizki Agung; Lestari, Desak Nyoman Lia; Fuadah, Luk Luk
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3173

Abstract

Akuntansi berbasis akrual telah menjadi paradigma fundamental dalam transformasi pelaporan keuangan sektor publik global untuk meningkatkan transparansi dan akuntabilitas. Meskipun regulasi telah ditetapkan, implementasi masih menghadapi kendala struktural dan operasional yang signifikan. Penelitian ini bertujuan mengidentifikasi dan menganalisis determinan utama yang memengaruhi keberhasilan penerapan akuntansi berbasis akrual di sektor publik melalui pendekatan Systematic Literature Review (SLR) dengan metodologi PRISMA. Jenis penelitian adalah penelitian kepustakaan dengan desain deskriptif-analitis. Populasi mencakup 12.196 artikel ilmiah periode 2010-2024 dari basis data Scopus, Sinta, dan Google Scholar, dengan sampel akhir 15 artikel yang lolos seleksi melalui kriteria inklusi dan eksklusi ketat. Instrumen penelitian adalah peneliti sebagai human instrument dengan protokol PRISMA 2020 dan lembar ekstraksi data terstruktur. Teknik analisis data menggunakan sintesis tematik (thematic synthesis) Thomas dan Harden (2008) melalui tiga tahapan: pengkodean line-by-line, pengembangan tema deskriptif, dan generasi tema analitis. Hasil penelitian mengidentifikasi empat determinan utama: kualitas sumber daya manusia, dukungan teknologi informasi, regulasi dan kebijakan pemerintah, serta komitmen organisasi dan kepemimpinan, dengan faktor tambahan meliputi budaya organisasi, dukungan politik, dan mekanisme monitoring. Penelitian ini menyimpulkan bahwa keberhasilan implementasi akuntansi berbasis akrual memerlukan strategi capacity building berkelanjutan, investasi teknologi terintegrasi, penguatan regulasi konsisten, dan kepemimpinan visioner untuk meningkatkan kualitas pelaporan keuangan sektor publik.
Environmental, Social and Governance (ESG) Fuadah, Luk Luk; Mukhtarudin, Mukhtarudin; Andriana, Isni; Arisman, Anton
Integrated Journal of Business and Economics (IJBE) Vol 7, No 2 (2023): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i2.706

Abstract

This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG).  This paper reviews 25 papers published between 2021 and 2022.  The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr.  Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholders
Competitiveness and Logistics Performance Index: How does the infrastructure pillar perform in ASEAN countries? Azwardi, Azwardi; Fuadah, Luk Luk; Syathiri, Ahmad
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 12 No. 1 (2024): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v12i1.31695

Abstract

This paper examines the impact of strategic sub-components of the Global Competitiveness Index (GCI) on the Logistics Performance Index (LPI), positing a correlation between the LPI and selected GCI factors, specifically within the infrastructure domain—namely, the indicators of Road Quality, Rail Service Efficiency, Port Efficiency, Air Transport Efficiency, and Electrification. The objective is to identify which indicators within the infrastructure sector most significantly affect the Logistics Performance Index. In this study, the LPI is the dependent variable, while the five previously mentioned competitiveness indicators act as independent variables. Top of Form A panel data regression analysis was employed to evaluate how these independent variables influence the dependent variable. The data for this study were derived from the World Bank, specifically the LPI of the World Bank and the World Economic Forum, covering countries in the ASEAN region from 2012 to 2020. The findings indicate that, among the five indicators, Port Efficiency significantly impacts the Logistics Performance Index in the ASEAN region. Furthermore, both Air Transportation Efficiency and Electrification significantly influence the Logistics Performance Index. Conversely, Road Quality and Rail Service Efficiency do not significantly affect the Logistics Performance Index in the ASEAN region.
Awakening Environmental Responsibility in Youth Through Islamic Values in Green Governance Education Andriana, Isni; Zamroni, M. Afif; Thamrin, Kemas M Husni; Kalsum, Umi; Fuadah, Luk Luk; Rifanka, Namira Salsa; Khalisah Chaidir, Kiara Shafah; Usman, Fadly
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2263

Abstract

This study investigates how Islamic values can foster environmental responsibility and influence youth behavior within the context of green governance education. Despite the expansion of global and national environmental policies, their effectiveness is often limited by weak ethical engagement and a lack of value-based education at the grassroots level. Existing research typically focuses on policy frameworks or institutional reforms, neglecting the potential of faith-based education to transform student awareness. To address this gap, the present study employs a qualitative case study design rooted in Social Justice Theory in Islam (Choudhury, 2020), which views humans as khalifah (stewards) responsible for upholding adl (justice) and tawazun (balance) in all aspects of life. Data were gathered through three Focus Group Discussions (FGDs) with 28 university students from South Sumatra, Indonesia, representing two universities that actively participate in the UI GreenMetric program. Thematic analysis revealed that students' comprehension of Islamic environmental ethics transcended mere conceptual understanding, translating into responsible consumption, community engagement, and peer-led sustainability initiatives. These findings demonstrate that participatory Islamic pedagogy can cultivate moral leadership and ecological consciousness, positioning students as active advocates for environmental justice. The novelty of this study lies in its comprehensive analysis of how Islamic ethical principles are applied within green governance education, an area seldom explored in higher education. The results emphasize the need for Islamic education policy to incorporate faith-based environmental ethics into curricula, promoting spiritually grounded and sustainability-oriented youth leadership.
The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review Sianturi, Agusman; Farhana, Dana; Fuadah, Luk Luk
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52350

Abstract

This study aims to analyze the influence of tax avoidance, multinationality, and profitability on transfer pricing decisions in multinational companies through the Systematic Literature Review (SLR) method. This study uses 50 national and international articles indexed by Scopus and Sinta with a publication period of 2019–2024. The results of the study show that transfer pricing practices are influenced by three main factors, namely tax avoidance, multinationality, and profitability. The tax avoidance factor has proven to be the main driver for companies to carry out transfer pricing to divert profits to countries with low tax rates. Multinationality has a positive effect because the wider the cross-border operation, the greater the opportunity for transfer pricing practices. However, profitability shows mixed results; Some studies show positive influences, while others find negative influences depending on the industry context, tax regulations, and corporate governance. These findings confirm the importance of monitoring and applying the arm's length principle to prevent the abuse of transfer pricing in multinational companies.
Environmental, Social, and Governance (ESG), Intellectual Capital and Firm Value: The Mediating Role of Competitive Advantage in Asia Meilanda, Putri; Fuadah, Luk Luk; Mukhtaruddin, Mukhtaruddin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5551

Abstract

This study examines the role of Environmental, Social, and Governance (ESG) and Intellectual Capital (IC) in enhancing firm value, with competitive advantage as a mediating variable. This study employed a quantitative approach by analyzing secondary data from 882 Asian companies, consisting of 7,938 firm year observations covering the period 2015–2023, using Structural Equation Modeling (SEM) with SmartPLS 3. The findings show that ESG does not significantly affect firm value or competitive advantage. In contrast, IC has a positive effect on both competitive advantage and firm value. Competitive advantage itself positively influences firm value and mediates the relationship between IC and firm value, but not between ESG and firm value. These results suggest that firm value improvement in Asia is more effectively driven by optimizing intellectual capital. Managers are encouraged to strengthen intellectual assets, ensure efficient financing, and improve the quality and integration of ESG practices to enhance competitiveness and long-term firm value.
PENGARUH CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MULTINASIONAL: SYSTEMATIC LITERATURE REVIEW Triasma, Citra; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh capital intensity dan ukuran perusahaan terhadap Effective Tax Rate (ETR) pada konteks perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 30 artikel terindeks Scopus Q1-Q2 dan Sinta 1-2. Hasil analisis menunjukkan bahwa hubungan capital intensity-ETR pada perusahaan multinasional secara teoritis negatif melalui mekanisme transfer pricing dan non-debt tax shield (Bubanić, 2023; Kong, 2024), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Hendayana et al., 2024). Sementara itu, hubungan ukuran perusahaan-ETR ditandai polarisasi antara political power hypothesis (Das & Hoque, 2023) dan political cost hypothesis (Alqatan et al., 2025), dengan Agency Theory menjadi kerangka teoretis dominan (20.03%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
BAYANGAN GELAP KEPEMIMPINAN: MENELISIK PERAN KARAKTERISTIK CEO DALAM AGRESIVITAS PAJAK KORPORASI Ka Utama, Hendri; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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

Abstract

Penelitian ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh karakteristik CEO terhadap agresivitas pajak korporasi melalui pendekatan Systematic Literature Review (SLR). Metode PRISMA diterapkan untuk mengidentifikasi, menyeleksi, dan menganalisis 18 artikel terpublikasi dalam jurnal terakreditasi pada periode 2019–2025. Hasil sintesis menunjukkan bahwa karakteristik CEO—meliputi dimensi demografis, psikologis, dan profesional—secara signifikan memengaruhi keputusan penghindaran pajak. CEO yang lebih muda, overconfident, narsistik, dan berlatar belakang keuangan cenderung lebih agresif dalam strategi pajak. Sebaliknya, CEO perempuan dan yang lebih senior menunjukkan tingkat konservatisme yang lebih tinggi. Temuan ini memperkuat relevansi Upper Echelons Theory dalam menjelaskan bagaimana filter kognitif dan nilai-nilai individu CEO membentuk strategi pajak korporasi. Implikasi penelitian mencakup rekomendasi bagi dewan komisaris dalam seleksi CEO serta bagi regulator dalam merancang kebijakan pengawasan pajak yang lebih efektif
EROSI ATAU ILUSI? PENGARUH TAX HAVEN TERHADAP TAX REVENUE DI NEGARA BERKEMBANG: STUDY LITERATUR REVIEW Fadlhlurrahman, Rafli; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk menganalisis pengaruh tax haven terhadap tax revenue di negara berkembang melalui sintesis 25 artikel terpilih dari database Scopus dengan protokol PRISMA. Hasil penelitian mengonfirmasi bahwa tax haven menyebabkan erosi tax revenue yang nyata sebesar 5-15% dari penerimaan pajak perusahaan melalui mekanisme transfer pricing, thin capitalization, dan treaty shopping, dimana Institutional Theory terbukti efektif menjelaskan variasi dampak melalui peran kualitas institusi sebagai faktor pemoderasi, sehingga implikasi kebijakan yang direkomendasikan adalah penguatan kapasitas kelembagaan, harmonisasi kebijakan anti-penghindaran pajak, dan peningkatan kerja sama internasional.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Fadlhlurrahman, Rafli Fadly Usman Failasufa, Mila Farhana, Dana Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani KEMAS M HUSNI THAMRIN, KEMAS M HUSNI Khalisah Chaidir, Kiara Shafah Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Meilanda, Putri Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putra, Edo Arta Fandala Putri, Anggia Marshanda Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sianturi, Agusman Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Triasma, Citra Umi Kalsum Utama, Amri Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar Zamroni, M. Afif