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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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From Prediction to Generation: A Literature Review on the Role of Generative AI in Enhancing Organizational Problem-Solving Dynamics Eri Kusnanto; Muhammad Rizal
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 1 (2025): February: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v2i1.445

Abstract

This qualitative literature review explores the transformative role of generative artificial intelligence (GenAI) in reshaping organizational problem-solving. Moving beyond prediction, GenAI supports ideation, design, and decision-making by enhancing exploration, reducing cognitive constraints, and enabling hybrid human-machine intelligence. Drawing on recent studies in strategic management, organizational learning, and AI innovation, this review synthesizes evidence of GenAI’s capacity to augment creativity, frame redefinition, and solution diversity. The findings highlight both opportunities—such as improved search efficiency and strategic adaptability—and challenges, including algorithmic opacity, trust issues, and socio-technical complexity. Ultimately, GenAI represents a generative shift in how organizations define problems and pursue innovation, requiring thoughtful integration to maximize its cognitive and strategic value
Optimazing Financial Reporting Accuracy: The Role of Incentive Contract and Managerial Effort Yessica Amelia; Eri Kusnanto
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : 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.v1i1.217

Abstract

This research explores the complex relationship between managerial effort and the best incentive contracts in order to improve the accuracy of financial reporting. Finding emphasize how crucial conservative accounting policies in reducing agency conflicts and ensuring the accuracy of financial reports. According to the analysis, managerial effort plays a critical role in the collection and validation of financial data, improving openness and building stakeholder trust.The practical implications imply that by encouraging managerial discretion in information gathering and coordinating incentive contracts with shareholder interests, companies might enhance the integrity of financial reporting. Strong regulatory frameworks that encourage accountability and lessen information asymmetry in corporate governance are required by the policy implications.
International Financial Reporting Standards and Their Effect on Global Supply Chain Dynamics Eri Kusnanto; Muhammad Rizal
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 1 (2024): January : 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.v1i1.218

Abstract

Global supply chain dynamics have been profoundly impacted by the implementation of International Financial Reporting Standards (IFRS), which have improved openness, decreased information asymmetry, and fostered strong governance and accountability frameworks. This qualitative assessment of the literature seeks to combine contemporary empirical research with theoretical viewpoints to investigate the complex effects of IFRS on supply chain management. This study employs a qualitative methodology, evaluating academic articles, case studies, and theoretical papers. It has been discovered that the implementation of IFRS enhances the quality of financial reporting, hence promoting improved decision-making, supplier selection, and risk management. Standardizing finance procedures encourages cooperation and confidence among supply chain participants, which improves operational resilience and efficiencies. The analysis comes to the conclusion that the implementation of IFRS has a significant beneficial effect on supply chain management worldwide, fostering resilience and efficiency through enhanced financial procedures.
Public Information Precision and Borrower Risk-Taking Implications for Financial Reporting Regulations Muhammad Rizal; Eri Kusnanto
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : 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.v1i3.223

Abstract

This research explores the relationship between public information precision, borrower risk-taking behavior, and financial reporting regulations. It examines how varying levels of accounting disclosures influence creditor-borrower dynamics in financial markets. Enhanced precision in public information, such as accounting earnings, promotes market efficiency by reducing information asymmetry and improving creditors' ability to accurately assess borrower creditworthiness. While higher precision generally mitigates borrower risk-shifting tendencies, regulatory context and economic conditions modulate these effects. This literature review systematically identifies and analyzes peer-reviewed articles on forecast dispersion, accuracy, and their implications for cross-sectional return anomalies in financial markets. The findings reveal that higher forecast dispersion is linked to greater uncertainty and perceived risk, leading to higher expected returns, while accurate forecasts reduce information asymmetry and improve market efficiency. Differences in forecast precision significantly contribute to market anomalies. In conclusion, forecast dispersion and accuracy are critical in explaining cross-sectional return anomalies. Future research should refine models, explore behavioral biases, and evaluate technological advancements, emphasizing balanced financial reporting regulations to harness transparency benefits while mitigating potential costs during economic expansions.
Comprehensive Analysis of Debt Policy, Dividend Policy, and Profitability on Firm Value in the Finance Sector Eri Kusnanto; Farah Qalbia; Agil Septiansyah Wijayanto. M
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 3 (2024): July : 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.v1i3.224

Abstract

This research aims to analyze how Debt Policy, Dividend Policy, and Profitability affect to firm valuation. The population comprises finance sector companies from the Indonesia Stock Exchange from 2018 to 2022. Utilizing a purposive sampling method, a sample of 28 companies was selected from a total population of 106 that met the specified criteria. The data were analyzed using multiple linear regression with SPSS 25 to investigate the relationships between Debt Policy, Dividend Policy, Profitability and Firm Value. The results indicate that Debt Policy, Dividend Policy and Profitability significantly impacts on firm value. These findings underscore the importance of strategic financial policies in shaping firm valuation and provide insights into optimizing financial management strategies in the finance sector.
Understanding the Dynamics of Risk Sharing and Performance-Based Compensation in Professional Workplaces: Bridging The Theory and The Practice Eri Kusnanto; Yessica Amelia; Grace Yulianti
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.v1i4.238

Abstract

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.
Complexity, Clarity, and Earnings Management: The Impact of Financial Report Obfuscation on Investor Perception and Stock Valuation Ngadi Permana; Farah Qalbia; Eri Kusnanto
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.v2i2.289

Abstract

This qualitative literature review explores the relationship between financial report obfuscation, complexity, transparency, and earnings management, focusing on how these factors influence investor perception and stock valuation. The review examines the strategic manipulation of financial reports by managers, specifically through obfuscation techniques that distort financial transparency. Obfuscation, by disaggregating financial data into numerous line items, can exacerbate biases in reported profitability, leading investors to extrapolate distorted valuations. This paper reviews the interplay between complexity and transparency in financial reporting and its implications for earnings management. It highlights the challenges investors face in interpreting complex financial reports, leading to potential misvaluation of firms. The review also considers how various factors, such as investor sophistication and managerial honesty, affect the degree of obfuscation and earnings management.
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