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All Journal Kolaborasi: Jurnal Hasil Kegiatan Kolaborasi Pengabdian 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 Optimal: Jurnal Ekonomi dan Manajemen
Farah Qalbia
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature Yessica Amelia; Muhammad Rizal; Farah Qalbia
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.
Integrating Corporate Social Responsibility, Green Innovation, and Environmental Practices: A Systematic Literature Review of Drivers and Outcomes in Industrial Sustainability Farah Qalbia; Seger Santoso
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.59

Abstract

This qualitative systematic literature review examines the integration of Corporate Social Responsibility (CSR), green innovation, and environmental practices as key drivers of industrial sustainability. The review synthesizes prior research to identify major antecedents, mechanisms, and outcomes associated with these interconnected dimensions. The findings indicate that CSR provides a strategic foundation for sustainability, while environmental practices translate corporate commitments into operational actions and green innovation serves as a transformative mechanism for improving environmental and organizational performance. Internal drivers, including employee engagement, organizational learning, and innovation capability, interact with external pressures such as stakeholder expectations, environmental regulations, and market competition. The review further reveals that sustainability outcomes are context-dependent and include improved environmental performance, resource efficiency, competitive advantage, organizational legitimacy, and long-term industrial sustainability. The study proposes an integrated framework emphasizing the complementary roles of CSR, environmental practices, and green innovation.
Advancing Sustainability Risk Management in Manufacturing Systems: A Systematic Literature Review of LCA-Based FMEA Methods and Applications Cahyatih Kumandang; Farah Qalbia
Journal of Economic and Leadership Vol. 2 No. 1 (2025): March: Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v2i1.60

Abstract

This study systematically reviews the integration of Life Cycle Assessment (LCA) and Failure Mode and Effects Analysis (FMEA) in advancing sustainability risk management within manufacturing systems. By synthesizing prior qualitative and empirical studies, the review identifies how LCA-based FMEA approaches enhance the identification, prioritization, and mitigation of environmental risks across product life cycles. The findings reveal that hybrid LCA–FMEA models improve decision making by incorporating environmental impact indicators into traditional risk assessment frameworks, enabling more comprehensive sustainability evaluations. Furthermore, the study highlights methodological variations, key application domains, and emerging trends such as digitalization and multi criteria decision analysis integration. Despite their advantages, challenges remain in data availability, methodological standardization, and computational complexity. This review contributes to the literature by offering a structured understanding of LCA-based FMEA applications and providing directions for future research in sustainable manufacturing risk management.
Exploring the Interplay between Leadership and Institutions: A Qualitative Systematic Literature Review of Their Role in Driving Economic Growth Cahyatih Kumandang; Farah Qalbia
Journal of Economic and Leadership Vol. 3 No. 1 (2026): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i1.72

Abstract

This qualitative systematic literature review examines the interplay between leadership and institutions in driving economic growth. The study synthesizes evidence from influential and recent research on institutional quality, political selection, leadership capabilities, democracy, and national economic performance. The findings indicate that institutions provide the structural framework shaping incentives, accountability, political selection, and economic opportunities, while leadership influences policy implementation, institutional reform, and strategic decision-making. The review further shows that leadership capabilities are institutionally conditional: experienced and capable leaders are more likely to enhance economic performance when supported by accountable and growth-oriented institutions. In contrast, under non-democratic settings, leadership capabilities may contribute more strongly to regime stability than economic growth. The study concludes that sustainable economic development is best explained through the joint and recursive relationship between institutions and leadership, rather than by either factor alone.
Fair Value Measurement, Accounting Choice, and Financial Reporting Comparability: A Systematic Literature Review of Evidence, Theoretical Perspectives, and Emerging Research Directions Eri Kusnanto; Farah Qalbia
Journal of Economic and Leadership Vol. 3 No. 1 (2026): March : Journal of Economic and Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/jbl.v3i1.73

Abstract

This study examines the relationship between fair value measurement, accounting choice, and financial reporting comparability through a qualitative systematic literature review. Drawing on relevant accounting literature, the study synthesizes empirical evidence and theoretical perspectives to identify key mechanisms, boundary conditions, and emerging research directions. The findings indicate that fair value measurement and accounting choice do not have uniformly positive or negative effects on comparability. Instead, their effects depend on the extent to which measurement choices improve economic representation and reduce accounting mismatches. Comparability is enhanced when fair value estimates rely on observable information, accounting choices reflect underlying economic relationships, and effective investor monitoring and institutional enforcement are present. Conversely, measurement uncertainty, Level 3 valuations, managerial discretion, and opportunistic incentives may reduce comparability. The study contributes an integrated framework explaining how measurement choice, accounting mismatch, managerial incentives, measurement observability, and institutional factors jointly shape financial reporting comparability.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Tarif Sewa Kamar Kos Homestay Grace II Farah Qalbia; Shinta Amelia
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i4.4463

Abstract

This study analyzes the application of the Activity Based Costing (ABC) method in determining boarding room rental rates at Homestay Grace II in Jakarta. The ABC method is considered more appropriate than the method that has been used by Homestay Grace II, which is to follow market rates and consider facilities. The calculation using the ABC method resulted in a room rental rate for type A of Rp. 499,657 per month and type B of Rp. 507,282 per month, lower than the rate used by Homestay Grace II. The difference in rates is due to the difference in overhead costs charged to each room. The ABC method can allocate costs more accurately based on activity consumption in each room type. The study concluded that the application of the ABC method can help boarding room rental business owners in determining more accurate and competitive rental rates. This method is considered more effective and provides more accurate information than the method that has been used by Homestay Grace II.
Co-Authors Agil Septiansyah Wijayanto. M Ahembang Amalia, Marissa Anggelica Ramadhani Cahyatih Kumandang Eri Kusnanto Grace Yulianti Habibi Ahmad Syauqi Mohammad Chaidir Muhammad Rizal Ngadi Permana Rosyidah Rosyidah, Rosyidah Seger Santoso Shinta Amelia Soedarmanto, Soedarmanto Suryantoro, Bambang Syauqi, Habibi Ahmad Yessica Amelia