Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Bisnis dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business
Lulus Kurniasih
Universitas Sebelas Maret
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Evaluation of the Implementation of Blockchain Technology in Financial Transactions in the Public Sector: Systematic Literature Review Arviona Zahra Sophia; Lulus Kurniasih
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10172

Abstract

Blockchain technology is increasingly seen as a disruptive instrument in strengthening transparency and accountability in public financial management, especially in the midst of increasing demands for clean and responsive governance, but its implementation still faces conceptual and empirical gaps related to effectiveness and institutional readiness. This study aims to systematically evaluate the application of blockchain in the context of public finance by identifying key benefits, structural challenges, and best practices that are developing in the global literature. The method used is a Systematic Literature Review (SLR) based on the PRISMA protocol with the main data source from the Scopus database, resulting in 30 selected articles that were analyzed through a bibliometric approach and qualitative content analysis to map research trends and dominant themes. The results show that blockchain significantly increases transparency through a distributed and immutable system of record, as well as strengthens accountability through automated verification mechanisms, although its implementation is constrained by regulatory complexity, digital infrastructure limitations, and organizational resistance. In addition, the literature review is still dominated by the issue of transparency and technological innovation, while the audit and corruption prevention dimensions are relatively underexplored. This study concludes that blockchain has strategic potential in transforming public financial governance, but its success is highly dependent on the readiness of the regulatory ecosystem, technological capacity, and stakeholder acceptance. The implications of this study include strengthening integration between governance theory and technology adoption, as well as providing a strategic framework for policymakers in optimizing blockchain implementation
WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS Ananda Febry Mellyanawati; Lulus Kurniasih
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/wr3e8s86

Abstract

This research explores the connections between gender diversity on corporate boards and corporate sustainability via bibliometric analysis, gap analysis, and a future research agenda. Employing the SPAR-4-SLR based Systematic Literature Review (SLR) protocol, the research examines 43 articles indexed in Scopus that were published from 2014 to 2024. The findings indicate that gender diversity on boards has a positive effect on sustainability performance, especially in the social and governance areas. Main themes encompass stakeholder theory, corporate sustainability, and additional board attributes. Nevertheless, co-authorship analysis reveals restricted cooperation between research teams. The findings emphasize the necessity of varied board compositions for attaining sustainability objectives and aligning with international agendas. Decision-makers are urged to adopt gender diversity programs, whereas business executives ought to cultivate inclusive environments and form sustainability teams. Researchers are encouraged to determine the long-term effects of gender diversity, its relationship with digital transformation, and other aspects of diversity. Upcoming studies should tackle recognized gaps and promote interdisciplinary cooperation to improve comprehension and practices in this area. 
The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange Dana Puspita Rahmawati; Lulus Kurniasih
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1068

Abstract

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firms’ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This research was conducted in the non state-owned companies and non financial companies listed on Indonesia Stock Exchange in 2012-2015. This study used a purposive sampling method for getting the sample. Multiple regression analysis was used as the main analysis and the results show that timely loss recognition is affected by audit quality and firm size. However, this study finds that IFRS implementation, profitability, and growth don’t have significant effect on timely loss recognition.
Corporate Governance and Tax Avoidance: A Systematic Literature Review and Bibliometric Assessment of Research Trends Nanik Lestari; Bandi .; Eko Arief Sudaryono; Lulus Kurniasih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13164

Abstract

This study provides a systematic literature review and bibliometric assessment of research on corporate governance and tax avoidance to examine its intellectual development, dominant themes, theoretical foundations, and future research directions. Using the PRISMA framework, 142 peer-reviewed articles indexed in Scopus were analyzed using bibliometric techniques and qualitative synthesis. The findings indicate that corporate governance mechanisms, including board characteristics, audit committee effectiveness, ownership structure, and institutional monitoring, remain the primary determinants of corporate tax behavior. While Agency Theory continues to dominate the literature, emerging perspectives such as Stakeholder Theory, Institutional Theory, and Legitimacy Theory have gained increasing attention. The review further reveals a growing research focus on Corporate Social Responsibility (CSR), Environmental, Social, and Governance (ESG) practices, digital governance, artificial intelligence, blockchain technology, and tax risk management, reflecting a shift toward sustainability and technology-oriented governance frameworks. The study contributes to the literature by integrating fragmented evidence into a comprehensive framework and identifying critical research gaps. Although limited to Scopus-indexed publications, the findings offer valuable insights for researchers, policymakers, and practitioners and highlight the need for future studies that integrate governance, sustainability, digital transformation, and tax risk perspectives to understand corporate tax behavior better.
Co-Authors Ananda Febry Mellyanawati Arviona Zahra Sophia Bandi . Dana Puspita Rahmawati EKO ARIEF SUDARYONO Nanik Lestari