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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini INOPENDAS: Jurnal Ilmiah Kependidikan Jurnal Ekonomika EKONOMIKA45 KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Economics and Business Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Kemitraan Masyarakat 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 KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yessica Amelia
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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; Amelia, Yessica
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; Amelia, Yessica
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 Rizal, Muhammad; Ruslaini, Ruslaini; Amelia, Yessica
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.
The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature Amelia, Yessica; Rizal, Muhammad; Qalbia, Farah
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.v2i2.292

Abstract

This qualitative literature review investigates the unintended consequences of director and officer (D&O) liability protection on corporate tax avoidance. By examining relevant studies, the review reveals that D&O liability protection can inadvertently foster aggressive tax avoidance behaviors due to the moral hazard it creates for executives. While these protections aim to shield executives from personal financial risks, they may unintentionally encourage risky tax strategies that prioritize short-term gains over long-term corporate sustainability. The findings highlight the importance of strong corporate governance and regulatory reforms to mitigate such consequences. This review contributes to understanding the complex relationship between D&O liability protection and corporate tax avoidance, emphasizing the need for more effective oversight and policies to align executive decision-making with broader public and corporate interests.
Analysis of the Influence of Financial Performance on Tax Effectiveness in Banking Companies Listed on the IDX in the 2020-2023 Period ISNAINI, Hamidah Nur; PERMANA, Ngadi; AMELIA, Yessica
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study analyzes the effect of financial performance on tax effectiveness in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The sample includes 32 banks (128 bank-year observations) using a panel Random Effects Model (REM) approach. The independent variables include Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Cost Efficiency Ratio (BOPO), while tax effectiveness is proxied by the Effective Tax Rate (ETR). The results show that ROA and BOPO have a significant negative effect on ETR, indicating that higher profitability and better operational efficiency are correlated with lower effective tax rates. Conversely, CAR does not show a significant effect. Simultaneously, all three financial performance indicators significantly influence ETR, the main contribution of this study is the integration of profitability and operational efficiency dimensions to explain variations in ETR in the Indonesian banking sector during the pandemic and post-pandemic phases, periods rife with regulatory changes and risk dynamics. Robustness procedures were employed to ensure the reliability of the findings, including the use of clustered standard errors at the entity level, extreme value winsorization, and alternative estimates (fixed effects), as well as replacing the proxy with cash ETR; all of which yielded directional inferences. ETR is defined as pre-tax income tax expense. Limitations include potential endogeneity and the lack of governance indicators; further research is recommended to incorporate instruments/lags, governance variables, and risk dimensions to enhance causal understanding.
The Impact Of Consumer Time Sensitivity On Product Development Process Choices In A Competitive Market Yessica Amelia; Ngadi Permana; Farah Qalbia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 4 (2024): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i4.256

Abstract

This study aims to explore the impact of consumer time sensitivity on product development process choices in a competitive market. By analyzing the existing literature, this study identifies two main approaches to product development: concurrent processes and sequential processes. Concurrent processes allow companies to accelerate product launches, while sequential processes reduce the risk of irreversible upfront investments. The study found that consumer time sensitivity encourages companies to adopt concurrent processes, especially in dynamic markets. In addition, asymmetry in competition, where companies have different product approval probabilities, affects the development strategy carried out. Government policies also play a role in supporting investment in product development through subsidies, although this can lead to unwanted side effects. This research provides important insights for managers and stakeholders in formulating effective product development strategies and underscores the importance of understanding consumer behavior in corporate decision-making.
The Role of Risk Litigation in Merger and Acquisition (M&A) Valuation : An Overview Strategic in Opinion Fairness in Merger and Acquisition Transactions Clarencia Angelika; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.347

Abstract

This qualitative literature review explores the role of litigation risk in merger and acquisition (M&A) valuations, focusing on fairness opinions. The study reveals that high litigation risk leads to lower valuations in target-sought fairness opinions, particularly in transactions with significant agency conflicts. Regulatory changes, such as those in Delaware, have increased awareness of litigation risks and influenced valuation strategies. The selection of peer firms for valuation is also affected by litigation risk, underscoring the importance of accurate peer selection. These findings provide valuable insights for academics, practitioners, and policymakers in managing litigation risk and maximizing value in M&A transactions. Limitations include reliance on existing literature and potential contextual differences across jurisdictions. Future research should empirically test these hypotheses and explore other jurisdictions to gain a comprehensive understanding of litigation risk in M&A valuations.
Tax Planning , Risk Reputation , and Discipline Managerial : Overview Literature on Companies with Different Life Cycles Hollines Luahambowo; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 1 (2024): March: International Journal of Business Law, Business Ethic, Busines Comunicat
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i1.348

Abstract

This literature review explores the impact of tax planning on reputational risk and managerial discipline across different stages of a firm's life cycle. The findings indicate that aggressive tax planning offers significant benefits during the introduction and growth stages by providing cash resources for investment and expansion. However, in the maturity and decline stages, such strategies can lead to reputational risks and weaken managerial discipline. The study highlights the moderating role of corporate governance structures, such as board diversity, in mitigating these negative effects by enhancing oversight and decision-making. Managers are advised to align tax planning strategies with the firm's life cycle stage to maximize benefits and minimize long-term risks. Despite offering valuable insights, this study is limited by its qualitative nature and reliance on existing literature, necessitating further empirical research.
Perencanaan Pajak untuk UMKM Yessica Amelia; Ngadi Permana; Evlin Chadra Rita
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 3 (2021): September : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i3.4051

Abstract

MSMEs (Micro, Small, and Medium Enterprises) play a vital role in the national economy, yet they face significant challenges in sustaining their businesses during the COVID-19 pandemic. Effective tax planning can assist MSMEs in managing their tax obligations and taking advantage of government-provided incentives. However, tax planning must also consider other aspects such as accounting, legal frameworks, business models,and tax implications. In light of these considerations, this community service activity aims to explore tax planning strategies that can help MSMEs fulfill their tax obligations amid business challenges posed by the COVID-19 pandemic. This activity also serves as a platform for universities to actively support the government in disseminating tax regulations to the public, especially MSME operators. The event was conducted as an online seminar (webinar) with participants from MSME operators, students, academic scholars, and the general public from various regions in Indonesia.
Co-Authors Agustinus, Rendy Angiza, Vincencius Panji Mur Aprilia, Sabrina Dwi Astuti, Julia Austin, Diani Bagus Budiono, Bagus Cahyatih Kumandang Chafid, Lukman Clarencia Angelika Enfent, Theresya Afila Eri Kusnanto Evlin Chadra Rita Fachry Abda El Rahman Farah Qalbia Fathihani, Fathihani Grace Yulianti Herliyana, Elsa Hollines Luahambowo Ika Purwanti Indradewa, Rhian ISNAINI, Hamidah Nur Kafiden Langsar Waruwu Khoerunnisya, Annisa Kinanti, Khisi Luahambowo, Hollines Mohammad Chaidir Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nurdayanti, Resti Ranti Karlaili Rina Amelia Ruslaini, Ruslaini Sarah Fitriyani Sekar Arindia Savitri Sri Utami Nurhasanah Sri Utami Nurhasanah Suharyadi, Fajar Wipasana, Ari Dania