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All Journal Jurnal Ilmiah Akuntansi dan Humanika Journal of Industrial Engineering & Management Research (JIEMAR) Journal Of Business, Finance, and Economics (JBFE) Journal of Information Systems and Management International Journal of Contemporary Accounting Jurnal Bisnis Kreatif dan Inovatif Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital 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)
Eri Kusnanto
STIE Kasih Bangsa
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PERFORMANCE MEASUREMENT BASED ON BALANCE SCORECARD PERSPECTIVE OF SUSTAINABLE LEADERSHIP, CORPORATE GOVERNANCE AND HUMAN CAPITAL IN BANKING INDUSTRY Eri Kusnanto
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.923 KB) | DOI: 10.25105/ijca.v4i1.13916

Abstract

The purpose of this research was to testing the effect sustainable leadership, corporate governance and human capital on the measurement of company performance using the Balanced Scorecard of the banking industry. A sample of banking company employees with a questionnaire was taken and the data was collected using SEM to test the effect of each variable. Sustainable leadership, corporate governance and the impact of human capital on performance measurement is considerable using a balanced scorecard but regarding the effect of test moderation, human capital has no moderating effect on sustainable leadership and corporate governance on performance measurement. The use of samples is still limited from several banking companies. Companies must pay attention to the development of sustainable human resources to increase the value of the company. Also use sustainable leadership components and synergies components in measuring the balance scorecard.
INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING Eri Kusnanto; Ngadi Permana; Grace Yulianti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.40493

Abstract

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness
INFLUENCE OF INTELLECTUAL CAPITAL AND INSTITUTIONAL OWNERSHIP AT FINANCIAL DISTRESS WITH CASH FLOW OPERATING AS INTERVENING VARIABLE Eri Kusnanto
Journal of Information Systems and Management (JISMA) Vol. 2 No. 1 (2023): February 2023
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.4444/jisma.v2i1.301

Abstract

With operating cash flow as an intervening variable, this study investigates the relationship between institutional ownership, particularly in the context of between 2015 and 2019 there were consumer items listed on the Indonesian stock exchange, affect financial distress. Financial distress is impacted by both cash flow operations and institutional ownership, as well as intellectual capital. The study's shortcomings include that it only tests the hypothesis for a single time period and does not take other factors outside of finance into account. By paying attention to intellectual capital and institutional ownership, the business must be able to keep its operating cash flow steady.
Analysis of Differentiation Strategy, Cost Leadership and Market Orientation on Product Excellence Kusnanto, Eri; Azhari, Cindy
Journal of Industrial Engineering & Management Research Vol. 5 No. 1 (2024): February 2024
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v5i1.512

Abstract

This study aims to determine the effect of differentiation strategy, cost leadership, and market orientation on product excellence. The research approach taken is to use a qualitative approach. The population of this study were all employees, especially in the field of sales and marketing. From the existing population, the sample was set at 60 people. The instrument used in this research is a questionnaire. The analytical tool used to qualitatively determine the effect between variables in this study used multiple linear regression analysis. The results of this study indicate that Differentiation Strategy has a positive effect on product excellence, Cost leadership has a positive effect on product excellence. Market orientation has no effect on product excellence. And simultaneously all independent variables have a positive effect on product excellence. This is evidenced by the coefficient of determination which is positive and the significant value is less than 0.05 or where the F-count value is greater than the F-table value. Managerial implications include the importance of companies to consider implementing differentiation and cost leadership strategies to increase their product advantage in a competitive market. Future research implications include the need for further research to understand other factors that may affect product excellence in this industry context.
Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS) Muhammad Rizal; Eri Kusnanto
Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 1 (2021): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v2i1.5684

Abstract

This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.
Sustainability Dalam Rantai Pasok Global: Tinjauan Literatur Dari Perspektif Bisnis Internasional dan Manajemen Rantai Pasok Ruslaini Ruslaini; Eri Kusnanto
Journal Of Business, Finance, and Economics (JBFE) Vol 1 No 2 (2020): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v1i2.5691

Abstract

In the context of supply chain management and international business, sustainability in global supply chains is crucial. This literature review synthesizes various studies to explore strategies, outcomes, and challenges related to sustainability initiatives in different organizational settings. The findings highlight the importance of stakeholder engagement, technological innovation, and regulatory compliance in promoting sustainable practices. Additionally, adopting green technologies and collaborating with suppliers are essential for enhancing sustainability and operational efficiency. Integrating Sustainable Development Goals (SDGs) and digital advancements is key to achieving competitive advantage and resilience in global markets.
Peran Regulasi dalam Mendorong Adopsi Cloud Computing UMKM DKI Jakarta Muhammad Rizal; Ruslaini Ruslaini; Eri Kusnanto
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 1 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i1.5707

Abstract

This study aims to understand SMEs' perspectives on the impact of regulation on their decisions to adopt cloud computing technology. The research employs a qualitative method with a phenomenological approach to explore the experiences of SME owners, managers, and IT professionals regarding regulatory frameworks affecting cloud computing adoption decisions. Data were collected through interviews with SMEs in the DKI Jakarta region and analyzed using thematic analysis. The findings indicate that government regulations play a crucial role in shaping cloud adoption strategies among SMEs. However, ambiguous and complex regulations present challenges and hinder SMEs' efforts to adopt cloud computing. Despite these obstacles, SMEs demonstrate resilience and flexibility in navigating regulatory challenges by utilizing certified and recognized cloud service providers, thereby mitigating risks associated with regulatory compliance. This study provides insights for policymakers and practitioners to support cloud computing adoption in the SME sector, helping them maintain competitiveness in increasingly competitive markets.
Biaya Disfungsional dalam Sistem Kontrol Manajemen: Tinjauan Teoretis dan Implikasi Salma Arobani; Eri Kusnanto
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1084

Abstract

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.
Ketaatan Sistem Pengendalian dalam Organisasi: Kajian Teoretis dan Tinjauan Literatur Nelfin Kurnia Waruwu; Eri Kusnanto
Jurnal Kewirausahaan Cerdas dan Digital Vol. 2 No. 6 (2025): Desember: 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.v2i6.1151

Abstract

This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.
Agency Costs, Voting Divergence, and Corporate Governance: A Qualitative Synthesis of Dual-Class Stock and Sunset Clause Mechanisms Benardi; Eri Kusnanto
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 3 No. 2 (2026): June: International Journal of Business Law, Business Ethic, Business Communica
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v3i2.455

Abstract

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.
Co-Authors Agil Septiansyah Wijayanto. M Azhari, Cindy Benardi Farah Qalbia Grace Yulianti Muhammad Rizal Nelfin Kurnia Waruwu Ngadi Permana Ruslaini, Ruslaini Salma Arobani Yessica Amelia