Article Per Year (5 Year)
p-Index From 2021 - 2026
0.983
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This Author published in this journals
All Journal Indonesian Economic Review Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Sri Utami Nurhasanah
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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 1 
The Role of Corporate Governance and Asymmetry Information in The Relationship Between Big Bath (large and non-recurring charges) and Audit Fees : An Overview Literature To Study Empirical Sri Utami Nurhasanah; Sarah Fitriyani
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 2 (2025): 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.v2i2.343

Abstract

This qualitative literature review explores the role of corporate governance and information asymmetry in the relationship between big bath accounting practices and audit fees. The findings suggest that firms engaging in big bath practices face higher audit fees due to increased audit risk perceived by auditors. Weak corporate governance exacerbates this effect, as auditors need to conduct more in-depth examinations to mitigate the associated risks. In addition, high information asymmetry between management and external stakeholders further increases audit risk, prompting auditors to expand their efforts. This study emphasizes the importance of strong corporate governance in reducing incentives for earnings management and enhancing financial transparency. The implications are significant for audit practice and corporate policy, highlighting the need for firms to strengthen their governance structures and for auditors to consider big bath risk in planning and conducting audits
Efektivitas Organisasi Usaha Mikro, Kecil, dan Menengah (UMKM): Tinjauan Sistematis Literatur mengenai Peran Orientasi Strategis Bagus Hanafi Putra Ramadi; Sri Utami Nurhasanah
Studia Ekonomika Vol. 24 No. 2 (2026): July: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v24i2.467

Abstract

Organizational effectiveness has become a critical issue for Micro, Small, and Medium Enterprises (MSMEs) in responding to increasingly dynamic, competitive, and technology driven business environments. This study aims to systematically review the existing literature on the role of strategic orientation, organizational learning capability, and innovation in enhancing MSME organizational effectiveness. A qualitative research approach employing the Systematic Literature Review (SLR) method was adopted following the PRISMA 2020 guidelines. Relevant articles were retrieved from reputable international databases, with publications ranging from 2019 to 2025. The findings reveal that strategic orientation significantly influences organizational effectiveness through organizational learning capability and innovation as complementary mediating mechanisms. Organizations characterized by strong learning capability are more capable of generating sustainable innovation, thereby improving adaptability, competitiveness, and long term organizational effectiveness. This review contributes to the strategic management literature by integrating the Knowledge-Based View and Stakeholder Theory, while offering practical insights for policymakers and MSME managers in designing sustainable organizational development strategies.
Strategi Peningkatan Kinerja UMKM Berbasis Praktik Keberlanjutan: Tinjauan Sistematis Literatur tentang Peran Ko-Inovasi dan Orientasi Kewirausahaan Nur Aini Syarifah; Sri Utami Nurhasanah; Sarah Fitriyani
Studia Ekonomika Vol. 24 No. 2 (2026): July: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v24i2.469

Abstract

This study aims to systematically review the literature on strategies for improving Small and Medium-sized Enterprises (SMEs) performance through sustainability practices by emphasizing the roles of co-innovation and entrepreneurial orientation. A qualitative approach using the Systematic Literature Review (SLR) method was employed following the PRISMA 2020 guidelines. Relevant articles published between 2020 and 2024 were identified from reputable international databases. The findings reveal that sustainability practices positively influence SMEs performance by fostering technological innovation, enhancing collaborative knowledge sharing through co-innovation, and strengthening entrepreneurial orientation. Co-innovation facilitates access to external resources and knowledge, while entrepreneurial orientation enhances innovation capability and business adaptability. The review concludes that integrating sustainability practices, co-innovation, entrepreneurial orientation, and digital transformation constitutes an effective strategic framework for achieving sustainable competitive advantage and improving SMEs performance in an increasingly dynamic business environment
The Impact of Digital Transformation on Corporate Financial Investments: A Literature Review Muhammad Rizal; Ruslaini Ruslaini; Grace Yulianti; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.41

Abstract

This study investigates the influence of digital transformation on corporate financial investments using a qualitative literature review approach. Digital transformation significantly affects investment decision-making, capital allocation, and operational efficiency. The integration of findings from previous research reveals that digital technologies encourage companies to shift focus toward intangible assets such as information systems and data analytics. However, challenges like resource limitations and readiness for adoption persist. Furthermore, government policies and digital skill development are critical in facilitating this transition. The findings provide valuable insights for companies and policymakers to leverage digital technologies for enhancing efficiency and competitiveness in the digital era.
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 Bagus Hanafi Putra Ramadi Benardi Dadang Irawan Grace Yulianti Muhammad Rizal Nur Aini Syarifah Ruslaini, Ruslaini Sarah Fitriyani Seger Santoso