Article Per Year (5 Year)
p-Index From 2021 - 2026
6.455
P-Index
This Author published in this journals
All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi Dinasti International Journal of Education Management and Social Science 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 Jurnal Ekonomi, Manajemen, Akuntansi
Fuadah, Luk Luk
Unknown Affiliation
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
SYSTEMATIC REVIEW: THE EFFECT OF AUDIT COMMITTEE QUALITY ON THE LEVEL OF RELATED PARTY TRANSACTION (RPT) DISCLOSURE IN AN INTERNATIONAL PERSPECTIVE Ka Utama, Hendri; Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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

Abstract

Related Party Transactions (RTPs) are a central issue in corporate governance, particularly in emerging markets with concentrated ownership structures like Indonesia. Using a review of relevant literature, this study identifies that RTPs often serve as a means of expropriation (tunneling) by controlling shareholders, reflecting Type II Agency Conflict and potentially reducing firm value. However, RTPs also have an efficiency dimension. To maintain the fairness of RTPs, Good Corporate Governance (GCG) mechanisms, particularly audit committees, are crucial. This study aims to conduct a Systematic Review of the Literature (SLR) using the PRISMA model to synthesize, map, and identify central themes regarding the role of RTP approval mechanisms as determinants of firm value. Based on an analysis of 17 quantitative studies, it was found that GCG, both in the form of "hard governance" (independent commissioners and audit committees) and "soft governance" (CSR reporting), plays a significant role as a moderating variable. This mechanism can mitigate the negative impact of RTPs on firm value by enforcing disclosure compliance and reducing information asymmetry. These findings enrich Type II Agency Theory and provide practical implications for regulators to strengthen audit committee effectiveness and for investors to consider governance quality as a non-financial risk factor. Future research is recommended to explore the synergistic interaction between internal GCG and soft governance in the context of abnormal TTPB.
THE EFFECT OF CARBON EMISSIONS ON CARBON TAX: A SYSTEMATIC LITERATURE REVIEW Failasufa, Mila; Triasma, Citra; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.825

Abstract

The increase in global carbon emissions has driven the adoption of carbon taxes as a fiscal policy instrument for climate change mitigation. However, the effectiveness of carbon taxes in reducing carbon emissions remains an empirical debate. This study aims to analyze the effect of carbon taxes on carbon emissions through a systematic literature review of 25 selected empirical articles from Scopus Q1-Q3 indexed journals. The synthesis results indicate that carbon taxes generally have a negative effect on carbon emissions, with effectiveness varying depending on policy design, economic characteristics, and the institutional environment. Game theory dominates as the primary analytical framework, reflecting the complexity of strategic interactions between regulators and emitters. This study concludes that carbon taxes can be an effective tool if supported by contextual policy design and integration with other climate policy instruments.
THE EFFECT OF TAX DIGITALIZATION ON TAX COMPLIANCE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Fadhlurrahman, Rafi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.826

Abstract

This study aims to provide a summary of tax compliance. Using a systematic literature review (SLR) method, this study focuses on examining how tax digitalization affects tax compliance. This literature review focused on 25 journal articles, consisting of articles indexed by Scopus. The findings indicate that the theory of planned behavior is the most commonly used theory in research on tax digitalization and tax compliance. Based on the literature review conducted by the researcher, previous research on the relationship between tax digitalization and tax compliance has yielded inconsistent results. This is due to various factors such as the research period, sample size, and the theory used..
Pengaruh Transformasi Digital dan E- Government Terhadap Kepuasan Layanan Publik: Systematic Literature Review Failasufa, Mila; Zahrani, Olivia Putri; Triasma, Citra; Fuadah, Luk Luk
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15873

Abstract

Perkembangan teknologi digital mendorong transformasi layanan publik di Indonesia melalui e-government untuk meningkatkan efisiensi, transparansi, dan aksesibilitas, meskipun menghadapi tantangan seperti kesenjangan infrastruktur dan keterampilan SDM. Penelitian ini bertujuan menganalisis pengaruh transformasi digital dan e-government terhadap kepuasan layanan publik melalui Systematic Literature Review (SLR) dengan protokol PRISMA. Populasi adalah artikel Scopus Q1-Q4 berbahasa Inggris periode 2015-2025; sampel 20 artikel terpilih via purposive sampling. Instrumen mencakup lembar ekstraksi data PRISMA; teknik analisis meliputi kategorisasi tematik, sintesis naratif, dan tabulasi kuantitatif. Hasil menunjukkan pengaruh positif signifikan melalui TAM (30%), agile governance, dan usability, dengan tantangan kesenjangan digital. Kesimpulan menyatakan transformasi digital dan e-government sebagai instrumen strategis tata kelola responsif jika didukung kesiapan SDM dan infrastruktur inklusif.
Kebijakan Desentralisasi: Mensejahterakan atau Memiskinkan? Fadhlurrahman, Rafi; Utama, Hendri Ka; Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15917

Abstract

Desentralisasi sebagai instrumen kebijakan global menuai perdebatan apakah mensejahterakan atau memiskinkan masyarakat akibat polarisasi dampaknya. Penelitian ini bertujuan mensintesis literatur untuk menganalisis pengaruh kualitas institusi terhadap hasil desentralisasi. Jenis penelitian kualitatif dengan desain Systematic Literature Review (SLR) berbasis PRISMA dan Teori Institusional. Populasi artikel Scopus Q1-Q4 periode 2015-2025; sampel 27 artikel purposive dari Indonesia, India, Filipina. Instrumen protokol PRISMA dan tabel tematik; teknik content analysis tematik untuk pola polarisasi. Hasil menunjukkan desentralisasi meningkatkan efisiensi layanan dan kurangi kemiskinan di institusi matang, tetapi picu korupsi di institusi rapuh. Kesimpulan menekankan prasyarat tata kelola lokal untuk dampak inklusif.
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, Rafi 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 Mizvi, Adhiya Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Nur ‘Azah 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 Savitri, Jeanne Adelina Sharla Martiza, Berlika Sianturi, Agusman Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Triasma, Citra Umi Kalsum Utama, Amri Utama, Hendri Ka Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini ., Yusnaini Yusnidar Yusnidar Zahrani, Olivia Putri Zamroni, M. Afif