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The Influence of Ethical Leadership on Financial Performance and Human Resource Satisfaction in Islamic Banking Institutions Syarkani, Yofy
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 7 No. 1 (2025): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v7i1.287

This literature review explores the influence of ethical leadership on financial performance and human resource satisfaction within Islamic banking institutions. Ethical leadership, grounded in principles of integrity, fairness, and accountability, is increasingly recognized as a critical determinant of organizational outcomes. The review synthesizes findings from peer-reviewed articles published over the past decade, focusing on empirical studies within Islamic financial contexts. Results indicate that ethical leadership positively correlates with improved financial performance, largely through enhanced stakeholder trust, risk mitigation, and reputational strength. Additionally, employee satisfaction appears to be significantly influenced by leaders who demonstrate ethical conduct, transparency, and alignment with Islamic values. The analysis further highlights that ethical leadership in Islamic banking institutions is often reinforced by Sharia principles, creating a unique cultural and normative framework. However, discrepancies in implementation practices and measurement approaches remain notable across institutions and regions. This study identifies theoretical gaps and calls for more integrated models that link ethical leadership with performance metrics and employee well-being in Islamic finance. It also emphasizes the need for cross-cultural and longitudinal studies to capture the dynamic nature of leadership ethics. The review offers strategic implications for policymakers and banking executives seeking to strengthen institutional sustainability and ethical governance.

THE IMPACT OF FINANCIAL TECHNOLOGY ON MSME FINANCING ACCESSIBILITY: AN EMPIRICAL STUDY IN TANGERANG REGENCY Syarkani, Yofy
AKSELERASI: Jurnal Ilmiah Nasional Vol 7 No 2 (2025): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v7i2.1389

The rapid advancement of financial technology (FinTech) has transformed the landscape of micro, small, and medium enterprise (MSME) financing, particularly in emerging economies. Despite this growth, many MSMEs continue to face significant barriers in accessing formal financial services. This study conducts a structured literature review to explore the impact of FinTech on MSME financing accessibility, with a specific focus on Tangerang Regency, Indonesia. Utilizing peer-reviewed journal articles and empirical studies from global and regional contexts, the analysis identifies key mechanisms through which digital financial platforms facilitate credit access for underserved businesses. The findings reveal that FinTech enhances financial inclusion through alternative credit scoring, peer-to-peer lending, and mobile-based financial services. However, challenges such as digital literacy, regulatory uncertainty, and infrastructure limitations persist, particularly in semi-urban areas. The review also highlights that while FinTech reduces transaction costs and simplifies loan application processes, it does not fully eliminate systemic barriers for all MSMEs. By synthesizing current academic perspectives, the study offers insights into how local governments and FinTech providers can align strategies to improve financing equity. The results contribute to a nuanced understanding of the FinTech-MSME nexus in localized contexts. This paper thus serves as a foundational reference for policy development and future empirical research targeting inclusive financial ecosystems.

Consumer Trust in E-Commerce Platforms: The Role of Digital Marketing Strategies and Perceived Data Security Syarkani, Yofy
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 7 No. 3 (2024): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v7i3.345

Consumer trust serves as a critical determinant of success for e-commerce platforms in the digital economy. This study aims to explore how digital marketing strategies and perceived data security contribute to the formation and enhancement of consumer trust. Using a structured literature review approach, relevant peer-reviewed journal articles were systematically identified and synthesized to extract thematic insights. The findings reveal that personalized marketing, transparency in communication, and influencer endorsements significantly impact trust-building. Additionally, consumers' perception of robust data protection mechanisms strongly influences their willingness to engage in online transactions. The interplay between marketing efforts and perceived security creates a comprehensive trust environment that fosters long-term customer relationships. The study also highlights the role of brand credibility, user experience design, and regulatory compliance in reinforcing consumer confidence. By integrating theoretical perspectives from trust theory and information systems, this review provides a nuanced understanding of trust formation in e-commerce. The results offer valuable implications for practitioners aiming to improve consumer engagement and loyalty. Future research is recommended to examine trust dynamics in emerging markets and under-represented consumer segments.

Green Accounting Implementation and Its Influence on Corporate Environmental Responsibility Disclosure in Indonesian Public Companies Syarkani, Yofy
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 8 No. 2 (2025): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v8i2.346

This study investigates the implementation of green accounting and its influence on corporate environmental responsibility disclosure among public companies in Indonesia through a comprehensive literature review. As environmental concerns continue to shape corporate governance globally, the adoption of green accounting practices has become increasingly relevant in emerging economies. This paper synthesizes previous research findings to evaluate how green accounting frameworks contribute to the transparency and accountability of environmental reporting. By analyzing scholarly articles, regulatory documents, and industry case studies published between 2010 and 2024, the study identifies key drivers, barriers, and patterns in environmental disclosure. It further explores how Indonesian public companies respond to environmental pressures and regulatory demands through green accounting mechanisms. The findings suggest that while regulatory frameworks support disclosure initiatives, practical implementation remains inconsistent due to limited awareness and resource constraints. Moreover, companies with proactive environmental strategies tend to disclose more comprehensive sustainability reports. This paper contributes to existing knowledge by contextualizing global green accounting practices within the Indonesian corporate landscape. The study also highlights the need for enhanced policy enforcement and capacity building to strengthen disclosure quality. Ultimately, the review underscores the strategic role of green accounting in promoting long-term environmental accountability in corporate reporting.

THE MEDIATING ROLE OF ORGANIZATIONAL AGILITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND FIRM PERFORMANCE Syarkani, Yofy
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1057

This study investigates the mediating role of organizational agility in the relationship between digital transformation and firm performance through a comprehensive literature review. As digital technologies increasingly reshape competitive dynamics, organizations are compelled to adapt rapidly to sustain operational efficiency and strategic relevance. While existing literature has widely acknowledged the positive impact of digital transformation on performance, the mechanisms through which this transformation translates into measurable outcomes remain underexplored. Organizational agility has emerged as a critical capability that enables firms to navigate uncertainty and capitalize on digital investments. This article synthesizes findings from peer-reviewed sources published between 2015 and 2024, accessed through Scopus, Web of Science, and Google Scholar. The review reveals that agility enhances the responsiveness, adaptability, and innovation potential of firms undergoing digital transformation. It further identifies agility as a strategic mediator that bridges digital initiatives with superior performance metrics such as profitability, market share, and customer satisfaction. The findings contribute to a deeper understanding of the dynamic capabilities perspective in digital contexts. This study also highlights conceptual gaps and calls for empirical research to validate the mediating effect of agility across industries and firm sizes. The article offers theoretical insights and practical guidance for managers seeking to align digital strategies with organizational capabilities to drive sustainable performance.

THE ROLE OF BEHAVIORAL ACCOUNTING IN BUDGETARY CONTROL OF PUBLIC CORPORATIONS IN INDONESIA Syarkani, Yofy
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 7 No 3 (2024): PAPATUNG Volume 7 Nomor 3 Tahun 2024
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v7i3.1390

This article explores the role of behavioral accounting in enhancing budgetary control within public corporations in Indonesia. As public sector organizations face increasing demands for accountability and efficiency, understanding the psychological and behavioral aspects influencing financial decision-making has become crucial. Behavioral accounting, which integrates insights from psychology and organizational behavior, offers a nuanced perspective on budgeting practices beyond traditional financial metrics. This literature review synthesizes findings from peer-reviewed journals, institutional reports, and theoretical frameworks to identify key behavioral factors affecting budgeting effectiveness. The study highlights how cognitive biases, leadership styles, motivation, and communication dynamics influence budget preparation, implementation, and monitoring. Moreover, it examines the alignment between behavioral accounting practices and Indonesia’s bureaucratic and regulatory environment. Through a thematic analysis of the selected literature, the paper identifies common challenges such as resistance to budget targets, lack of participatory processes, and psychological ownership issues. The review also draws comparative insights from international practices to contextualize Indonesia’s experience. Ultimately, the study proposes strategic implications for integrating behavioral insights into public financial management. This article contributes to the discourse on reforming public sector accountability by emphasizing the human dimensions of budgetary control.

THE MEDIATING ROLE OF ORGANIZATIONAL AGILITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND FIRM PERFORMANCE Syarkani, Yofy
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1057

This study investigates the mediating role of organizational agility in the relationship between digital transformation and firm performance through a comprehensive literature review. As digital technologies increasingly reshape competitive dynamics, organizations are compelled to adapt rapidly to sustain operational efficiency and strategic relevance. While existing literature has widely acknowledged the positive impact of digital transformation on performance, the mechanisms through which this transformation translates into measurable outcomes remain underexplored. Organizational agility has emerged as a critical capability that enables firms to navigate uncertainty and capitalize on digital investments. This article synthesizes findings from peer-reviewed sources published between 2015 and 2024, accessed through Scopus, Web of Science, and Google Scholar. The review reveals that agility enhances the responsiveness, adaptability, and innovation potential of firms undergoing digital transformation. It further identifies agility as a strategic mediator that bridges digital initiatives with superior performance metrics such as profitability, market share, and customer satisfaction. The findings contribute to a deeper understanding of the dynamic capabilities perspective in digital contexts. This study also highlights conceptual gaps and calls for empirical research to validate the mediating effect of agility across industries and firm sizes. The article offers theoretical insights and practical guidance for managers seeking to align digital strategies with organizational capabilities to drive sustainable performance.

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