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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran ASSET: Jurnal Manajemen dan Bisnis EKONOMIKA45 Indonesian Economic Review Master Manajemen 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) Jurnal Riset dan Inovasi Manajemen
Seger Santoso
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Auditor Adaptability in the Digital Age: A Qualitative Literature Review on the Interplay of Expertise, IT Literacy, and Dynamic Capabilities Seger Santoso; Farah Qalbia; Ahembang
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.v2i3.420

Abstract

This qualitative literature review examines auditor adaptability in the digital age by synthesizing prior research on the interplay between professional expertise, IT literacy, and dynamic capabilities. Drawing on multidisciplinary studies in auditing, accounting information systems, and organizational theory, the review explores how digital technologies—such as data analytics, artificial intelligence, and automated audit tools—reshape auditors’ roles and competence requirements. The findings indicate that traditional audit expertise remains essential but is increasingly complemented by IT literacy, which enables auditors to effectively interpret technology-enabled evidence and reduce uncertainty in digital audit environments. Moreover, the dynamic capabilities framework explains how auditors continuously sense technological change, seize learning opportunities, and reconfigure audit practices to sustain audit quality. This review contributes to the auditing literature by conceptualizing auditor adaptability as a multidimensional and evolving capability, offering insights for audit firms, professional bodies, and educators in designing future-oriented competency development strategies.
Bridging Business Models and Supply Chain Strategy: A Qualitative Synthesis of Value Creation Through Orchestration Grace Yulianti; Seger Santoso
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.v2i1.446

Abstract

This qualitative literature review explores the intersection of business models and supply chain strategy through the lens of orchestration. Drawing from recent theoretical and empirical studies, the review identifies how orchestration enables firms to create value by dynamically aligning resources, coordinating stakeholders, and leveraging digital platforms in complex, uncertain environments. The findings emphasize three core mechanisms of orchestration—platform coordination, strategic integration, and resource reconfiguration—as essential for achieving agility and ecosystem-wide innovation. By synthesizing insights from both strategic management and supply chain literature, this study contributes to a more integrated understanding of how business model design shapes and is shaped by orchestration practices across industries
Rethinking Corporate Restructuring through Strategic Openness: A Qualitative Synthesis of Emerging Approaches and Policy Implications Seger Santoso; Grace Yulianti
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 1 (2024): February: International Journal of Business, Marketing, Economic & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v1i1.447

Abstract

This qualitative literature review explores how strategic openness reshapes corporate restructuring practices, particularly in contexts of financial distress and institutional change. Drawing on recent empirical and conceptual studies, the review synthesizes findings from over 60 peer-reviewed sources to examine the impact of transparency, stakeholder engagement, and participatory strategy-making on organizational turnaround. The study reveals that openness fosters reflexive capabilities, enhances legitimacy, and enables adaptive strategic responses to crisis. However, it also uncovers tensions such as coordination complexity and the paradox of urgency versus inclusivity. The findings contribute to a broader understanding of open strategy as a viable governance mechanism in restructuring regimes and offer policy insights for integrating participatory principles into corporate recovery frameworks. This review emphasizes the importance of openness as a strategic capability that can facilitate resilient and sustainable organizational renewal in turbulent environments
Corporate Governance in Acquisitions : Opportunities and Challenges Mohamad Chaidir; Benardi Benardi; Seger Santoso
Indonesian Economic Review Vol. 4 No. 2 (2024): August : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.35

Abstract

This study aims to analyze the role of acquisitions in corporate governance transfer, focusing on the impact of governance gaps between the acquiring and target companies before the acquisition. Through a qualitative literature review, this research identifies that the existing governance gaps can affect the success of post-acquisition integration and its impact on the long-term performance of the acquired company. Previous studies have shown that acquisitions can provide an opportunity to improve corporate governance practices; however, their success heavily depends on managing the governance differences between the two entities. Additionally, factors such as organizational culture, managerial readiness, and communication policies also play a significant role in facilitating effective governance transfer. The conclusion of this study is that although acquisitions can offer benefits in terms of governance transfer, managing governance gaps effectively is crucial to achieving optimal outcomes. This research contributes to the understanding of governance transfer dynamics in the context of acquisitions and provides insights for practitioners and policymakers involved in the corporate acquisition process.
Sustainable Operations Management Practices: A Comparative Study of Manufacturing Industries Mohammad Chaidir; Dadang Irawan; Seger Santoso
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : 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.v1i2.186

Abstract

This study presents a comparative analysis of sustainable operations management practices across manufacturing industries. In an era marked by growing environmental concerns and resource constraints, the adoption of sustainable practices in manufacturing has become imperative. Through a comprehensive review of literature and empirical data gathered from multiple manufacturing sectors, this research examines various dimensions of sustainable operations management, including environmental sustainability, social responsibility, and economic viability. By employing a comparative framework, the study identifies common trends, challenges, and best practices in sustainable operations management among diverse manufacturing sectors. The findings underscore the significance of integrating sustainability principles into operational strategies to enhance competitiveness, mitigate environmental impacts, and foster long-term value creation. Moreover, the study highlights the role of technological innovation, regulatory frameworks, and stakeholder collaboration in promoting sustainable practices across manufacturing industries. The insights generated from this research contribute to the advancement of knowledge in sustainable operations management and offer practical implications for policymakers, industry practitioners, and academia striving towards a more sustainable future.
The Role of Emotional Intelligence in Leadership Effectiveness: A Cross-Industry Analysis Dadang Irawan; Seger Santoso; Mia Christy Patricia
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 2 (2024): April : 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.v1i2.190

Abstract

This study investigates the impact of emotional intelligence (EI) on leadership effectiveness across diverse industries. Utilizing a mixed-methods approach, data was collected through surveys and interviews from leaders in various sectors. Quantitative analysis revealed a significant positive correlation between leaders' EI levels and their effectiveness in guiding teams and achieving organizational goals. Qualitative insights further elucidated how EI competencies such as self-awareness, social awareness, self-regulation, and relationship management influence leadership behaviors and outcomes. Findings suggest that leaders with higher EI tend to exhibit better interpersonal skills, conflict resolution abilities, and adaptability, resulting in enhanced team performance and organizational success. The study underscores the importance of EI development programs for leaders across industries to improve leadership effectiveness and foster a positive work environment conducive to growth and innovation.
Exploring Pay Equity: The Role of Public and Employee Stakeholders in Shaping CEO-Worker Pay Ratios Mohammad Chaidir; Seger Santoso; Farah Qalbia
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.v1i1.216

Abstract

This research investigates the impact of stakeholder pressures on executive compensation practices, focusing on the influence of public and employee stakeholders through the disclosure of CEO-worker pay ratios and regulatory frameworks. The primary objective is to analyze how these stakeholders shape corporate governance norms and executive pay policies. Employing a qualitative methodology, this study synthesizes contemporary research on the subject. It reviews strategic organizational responses aimed at enhancing transparency and fairness in executive compensation. Data were gathered from various scholarly articles, regulatory reports, and case studies, providing a comprehensive overview of the current landscape. The Result reveal that the public and employee stakeholders have a substantial influence on CEO compensation policies. According to the study, more pay equity transparency promotes improved stakeholder confidence, corporate accountability, and organizational reputation. It also emphasizes how businesses adjust to legal changes and the wider consequences for corporate social responsibility.
From Credit Lines to Customer Satisfaction: a Qualitative Review of FinTech Innovations in Small Business Financing Dadang Irawan; Benardi Benardi; Seger Santoso; Sri Utami Nurhasanah
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.v1i4.236

Abstract

This qualitative literature review examines the impact of FinTech innovations on small business financing, focusing on credit lines and customer satisfaction. The review explores how FinTech platforms have transformed traditional lending by enhancing accessibility, efficiency, and flexibility for small businesses, particularly those underserved by traditional banks. Key findings show that FinTech innovations, such as the use of alternative data for credit assessment and automated risk management, have significantly improved customer experiences by offering faster, more tailored financial solutions. However, challenges remain, including regulatory concerns, the risk of algorithmic bias, the lack of personalized human interaction, and the potential for over-leveraging among small businesses. Despite these limitations, FinTech continues to evolve, offering promising avenues for improving financial inclusion and borrower experiences. The review concludes that while FinTech has positively influenced the small business financing landscape, further research is needed to address regulatory gaps and ensure the sustainable growth of digital lending systems.
Co-Authors A. Sigit Pramono Hadi Ahembang Baehaqi Benardi Dadang Irawan Desianti, Retno Eka Wahyu Kasih Fachry Abda El Rahman Farah Qalbia Grace Yulianti M. Reza Saputra Mia Christy Patricia Mohamad Chaidir Mohammad Chaidir Ngadi Permana Novrizal Riza Elsiana Sigit Pramono Sri Utami Nurhasanah