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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JURNAL MANAJEMEN BISNIS Jambura Accounting Review PERSPEKTIF Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management and Social Sciences Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research Proceeding of The International Conference on Economics, Accounting, and Taxation
Ruslaini, Ruslaini
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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The Impact of Digital Transformation on Corporate Financial Investments: A Literature Review Muhammad Rizal; Ruslaini Ruslaini; Grace Yulianti; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.41

Abstract

This study investigates the influence of digital transformation on corporate financial investments using a qualitative literature review approach. Digital transformation significantly affects investment decision-making, capital allocation, and operational efficiency. The integration of findings from previous research reveals that digital technologies encourage companies to shift focus toward intangible assets such as information systems and data analytics. However, challenges like resource limitations and readiness for adoption persist. Furthermore, government policies and digital skill development are critical in facilitating this transition. The findings provide valuable insights for companies and policymakers to leverage digital technologies for enhancing efficiency and competitiveness in the digital era.
Closing Auctions and Price Discovery: Investigating the Role of Index Funds and Their Influence on Market Liquidity Ruslaini Ruslaini; Muhammad Rizal; Ngadi Permana
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 4 (2024): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i4.235

Abstract

This qualitative literature review explores the role of closing auctions in price discovery and the influence of index funds on market liquidity. By analyzing recent empirical studies, the review reveals that closing auctions serve as vital mechanisms for aggregating market information, thus facilitating accurate price formation. The presence of index funds significantly enhances market liquidity during these auctions, contributing to increased trading volumes and price stability. However, the findings also indicate a complex relationship, as index fund activities can lead to increased volatility in turbulent market conditions. This dual impact underscores the need for market participants, including traders and regulators, to closely monitor index fund behavior during closing auctions. The review highlights the evolving landscape of financial markets and emphasizes the importance of understanding how these elements interact within the broader ecosystem. While the research provides valuable insights, limitations such as selection bias and methodological variability are acknowledged, suggesting areas for future research. Overall, this review contributes to a deeper understanding of the interplay between closing auctions and index funds, informing stakeholders about the implications for market efficiency and stability.
The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing. Ruslaini Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.268

Abstract

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.
The Moderating Impact of Firm Size and Environmental Conditions on Entrepreneurial Approaches: A Qualitative Review of Entrepreneurial Orientation, Market Orientation, and Entrepreneurial Marketing. Ruslaini Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.269

Abstract

This qualitative literature review examines the moderating effects of firm size and environmental conditions on entrepreneurial orientation (EO), market orientation (MO), and entrepreneurial marketing (EM). The findings reveal that firm size influences the implementation and outcomes of EO, MO, and EM, with smaller firms leveraging flexibility and larger firms utilizing resource scale. Environmental conditions further shape the efficacy of these approaches, with dynamic markets amplifying their impact. The interplay between EO, MO, and EM is emphasized, highlighting their collective role in enhancing adaptability and competitiveness. However, contextual variability and methodological constraints limit the generalizability of the findings. This review contributes to entrepreneurial strategy literature and provides actionable insights for managers to align strategies with organizational characteristics and environmental dynamics. Future research should explore additional moderators and incorporate empirical validation for a more comprehensive understanding.
The Separation of Audit and Risk Committees and the Quality of Financial Reporting: A Qualitative Analysis of Regulatory Reforms Following the 2007-2009 Financial Crisis Muhammad Rizal; Ruslaini Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.290

Abstract

This study explores the impact of separating audit and risk committees on financial reporting quality, emphasizing regulatory reforms introduced following the 2007–2009 financial crisis. Employing a qualitative literature review methodology, the research synthesizes findings from prior studies to evaluate the efficacy of these reforms in enhancing financial transparency and mitigating audit failures. The analysis reveals mixed outcomes, with evidence supporting the improved independence and oversight capabilities of segregated committees, while highlighting challenges such as resource constraints and evolving regulatory compliance demands. Comparative insights underscore variations across jurisdictions, emphasizing the importance of contextualizing governance practices. The study concludes with a discussion on the implications for policy and practice, alongside identified limitations and avenues for future research.
Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing Ruslaini; Yessica Amelia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.429

Abstract

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.
Early Tax Education as a Strategic Foundation for Developing Tax-Compliant Citizens: A Conceptual Framework Yessica Amelia; Mohammad Trisamanta; Ruslaini
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.218

Abstract

Tax compliance remains a persistent challenge in many countries, particularly in developing economies where voluntary tax compliance levels are often influenced by limited public understanding of taxation and insufficient awareness of civic responsibilities. While governments generally focus on improving tax compliance through regulatory enforcement and administrative reforms, less attention has been devoted to the role of early tax education in shaping future taxpayers. Introducing taxation concepts during the school years may contribute to developing tax awareness, fostering positive attitudes toward taxation, and strengthening individuals’ intentions to comply with tax obligations in adulthood. Therefore, this conceptual paper aims to explore the role of early tax education in building tax-compliant citizens through the development of tax awareness and tax attitudes. Using a conceptual and comparative literature approach, this study synthesizes theories and previous research related to tax education, tax awareness, tax attitudes, and tax compliance intention. Based on the literature synthesis, a conceptual framework is proposed to explain how early tax education may influence future tax compliance through cognitive and attitudinal mechanisms. The paper contributes to taxation and educational literature by highlighting schools as strategic institutions for cultivating responsible future taxpayers and strengthening long-term tax compliance culture.
Strengthening Financial Awareness through Learning Experiences: Building a Foundation for Future Workforce Competitiveness Muhammad Rizal; Ruslaini Ruslaini; Mohammad Trisamanta
Proceeding of the International Conference on Economics, Accounting, and Taxation Vol. 3 No. 1 (2026): Proceeding of the International Conference on Economics, Accounting, and Taxati
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/iceat.v3i1.219

Abstract

Financial capability has become an essential competency for younger generations in facing increasingly complex economic and social challenges. However, educational systems still predominantly emphasize academic achievement while paying limited attention to developing students’ financial awareness from an early educational stage. This condition potentially creates a gap between academic competence and real-life financial decision-making abilities. Therefore, this conceptual paper aims to explore the role of strengthening financial awareness among students as a foundation for developing a financially responsible and competitive future workforce. The study employs a conceptual and comparative literature approach by synthesizing theories and previous studies related to financial literacy, financial awareness, financial behavior, and future readiness. Through a critical review of prior literature, this paper proposes a conceptual framework explaining the relationship between financial education, financial awareness, financial behavior, and future readiness among students. The synthesis suggests that strengthening financial awareness during the school period may foster responsible financial attitudes and positive financial behaviors that enhance students’ preparedness for future economic and professional challenges. This paper contributes to educational and financial literature by emphasizing the strategic role of schools in integrating financial awareness development as part of holistic student preparation for future challenges.
Management Accounting Information System and Strategic Cost Management on Managerial Performance through Decision-Making Quality in Small and Medium Enterprises Ria Wulandari; Ruslaini Ruslaini; Selvi Agustina
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 4 (2025): Jurnal Kewirausahaan Cerdas dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jukerdi.v2i4.1523

Abstract

Small and Medium Enterprises (SMEs) face increasing challenges in managing financial information, controlling costs, and improving managerial performance in a competitive business environment. This study aims to examine the influence of Management Accounting Information System (MAIS) and Strategic Cost Management (SCM) on Managerial Performance through the mediating role of Decision-Making Quality in SMEs. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to SME owners, managers, and business operators who were involved in financial management and decision-making processes. The data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) to evaluate direct effects, indirect effects, and mediation relationships among variables. The results indicate that MAIS and SCM positively influence Decision-Making Quality and Managerial Performance. Furthermore, Decision-Making Quality plays a significant mediating role in strengthening the relationship between managerial information systems, strategic cost management practices, and performance outcomes. The findings imply that SMEs should improve digital accounting information capabilities, develop strategic cost management practices, and enhance managerial decision-making skills to achieve sustainable competitive performance.
Co-Authors A. Sigit Pramono Hadi Abdul Rahman AGUS KURNIA Agustinus, Rendy Amalia, Yessica Andrew Subhana Ardana, Pitharia Ariesta, Tierza Asban, Asban Aslan, La Ode Muhammad Cahyatih Kumandang Chandra Purnama, Chandra Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati Fachry Abda El Rahman Gilang Romadan Grace Yulianti Iba, Wa Indradewa, Rhian Indriana, Nova Iskandarsyah, Egastia Lazuardie Isna Wati Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Megawatie, Megawatie Moh Trisamanta Mohamad Chaidir Mohammad Chaidir Muhammad Idris Muhammad Rizal Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nofita, Nofita Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Rendy Agustinus Rina Amelia Rohana Rinjani Manurung, Ully Rudy Haryanto Sabrina Dwi Aprilia Sahala Harahap Selvi Agustina Selvi Agustina Shinta Amelia SITI FATIMAH Siti Masitah Sri Utami Nurhasanah Sri Utami Nurhasanah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Wahyu Wulandari Willy Chandra Yessica Amelia Yessica Amelia