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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Organisasi Dan Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Abdimas Mandiri Jurnal Ekonomi Bisnis Dan Industri (EBI) Forum Bisnis dan Kewirausahaan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal Management and Economic (IJME) Edunity: Kajian Ilmu Sosial dan Pendidikan Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis International Journal of Economics and Management Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan Asian Journal of Management, Entrepreneurship and Social Science International Journal of Economics, Accounting, and Management Sriwijaya Accounting Community Services Jurnal Ekonomi, Manajemen, Akuntansi
Fuadah, Lukluk
Jurusan Akuntansi Fakultas Ekonomi Universitas Sriwijaya, Palembang, Indonesia
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COMPANY GROWTH, ENVIRONMENTAL SOCIAL GOVERNANCE (ESG), GOOD CORPORATE GOVERNANCE, AND FIRM PERFORMANCE: THE ROLE OF CAPITAL STRUCTURE AS A MODERATING VARIABLE Azet Syam Noor; Luk Luk Fuadah; Yulia Saftiana
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of company growth, Environmental Social Governance (ESG), and Good Corporate Governance (GCG) on firm performance with capital structure as a moderating variable in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2012–2023 period. This research employs a quantitative approach using secondary data in the form of annual financial reports collected through documentation techniques. The population consists of 24 SOEs, and total sampling is applied. The analytical methods used are multiple linear regression and Moderated Regression Analysis (MRA) to examine both direct and interaction effects among variables. The variables include company growth, Environmental Social Governance (ESG), Good Corporate Governance (GCG), capital structure (Debt to Equity Ratio/DER), and firm performance measured by Return on Assets (ROA). The results indicate that company growth, ESG, and GCG have a positive and significant effect on firm performance. Capital structure strengthens the positive relationship between company growth and firm performance but does not moderate the relationship between ESG and firm performance. Furthermore, GCG also strengthens the positive relationship between company growth and firm performance.
Pajak karbon dalam mewujudkan Sustainable Development Goals: a systematic literature review Tulus Harefa; Luk Luk Fuadah
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 4 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i4.1455

Abstract

Pajak karbon memiliki potensi besar dalam mendukung pencapaian Sustainable Development Goals (SDGs), namun implementasinya memerlukan pendekatan yang hati-hati dengan kebijakan pendukung yang efektif. Penelitian ini mengkaji berbagai literatur terkait implementasi pajak karbon, dengan fokus pada tantangan dan peluang di negara berkembang, khususnya Indonesia. Penelitian ini menggunakan metode systematic literature review (SLR) dengan kriteria inklusi berupa artikel yang dipublikasikan antara tahun 2018 hingga 2024. Dari total 120 artikel yang diidentifikasi, sebanyak 30 artikel dipilih secara purposif berdasarkan relevansi topik dan kualitas akademik. Hasil studi menunjukkan bahwa pajak karbon dapat menjadi alat yang efektif untuk mencapai tujuan keberlanjutan, terutama jika kebijakan yang diterapkan mempertimbangkan kesetaraan sosial, efisiensi ekonomi, dan keberlanjutan lingkungan. Namun, keberhasilan implementasi sangat bergantung pada kesiapan infrastruktur perpajakan, pemahaman publik, serta dukungan kebijakan yang menyeluruh. Oleh karena itu, untuk memastikan efektivitas pajak karbon dalam mendukung pencapaian SDGs, diperlukan pengembangan kapasitas kelembagaan, peningkatan kesadaran masyarakat, serta penyesuaian kebijakan dengan konteks sosial dan ekonomi yang ada. Temuan ini memberikan wawasan penting bagi pengambil kebijakan dalam merancang pajak karbon yang lebih adaptif dan berkelanjutan di Indonesia.
Kebijakan Desentralisasi: Mensejahterakan atau Memiskinkan? Rafi Fadhlurrahman; Hendri Ka Utama; Zuardiansyah Adi Purnama; Luk Luk Fuadah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15917

Abstract

Desentralisasi sebagai instrumen kebijakan global menuai perdebatan apakah mensejahterakan atau memiskinkan masyarakat akibat polarisasi dampaknya. Penelitian ini bertujuan mensintesis literatur untuk menganalisis pengaruh kualitas institusi terhadap hasil desentralisasi. Jenis penelitian kualitatif dengan desain Systematic Literature Review (SLR) berbasis PRISMA dan Teori Institusional. Populasi artikel Scopus Q1-Q4 periode 2015-2025; sampel 27 artikel purposive dari Indonesia, India, Filipina. Instrumen protokol PRISMA dan tabel tematik; teknik content analysis tematik untuk pola polarisasi. Hasil menunjukkan desentralisasi meningkatkan efisiensi layanan dan kurangi kemiskinan di institusi matang, tetapi picu korupsi di institusi rapuh. Kesimpulan menekankan prasyarat tata kelola lokal untuk dampak inklusif.
Corporate Social Responsibility: A Literature Review On Practices, Implications, And Future Directions Rizki Agung Santoso; Tulus Harefa; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.883

Abstract

Corporate Social Responsibility (CSR) has become an integral component of corporate governance and business strategy across various sectors. This literature review explores recent developments in Corporate Social Responsibility (CSR) and its multifaceted impact on corporate reputation, financial performance, and crisis management. CSR, once focused primarily on social and environmental initiatives, has evolved to include digital responsibility, reflecting its adaptability to modern corporate demands. The COVID-19 pandemic highlighted CSR’s critical role in fostering resilience, as companies that prioritized social contributions and public health maintained stronger market positions. Additionally, CSR influences ethical considerations in areas such as tax management and data responsibility, raising questions about its authentic application and the potential need for regulatory oversight. Through an analysis of recent studies, this review emphasizes that CSR serves as both a strategic advantage and an ethical mandate. Notably, CSR’s expansion into Corporate Digital Responsibility (CDR) highlights its relevance in addressing contemporary issues like cybersecurity and data protection. As businesses navigate evolving social and technological landscapes, CSR continues to drive value by building trust, enhancing corporate reputation, and supporting sustainable business models
The relevance of Management Control Systems in The Business Environment and The Role of Digitalization in Transformation for Sustainability - A Comprehensive Literature Review Ayu Fitria Putri; Wahyuni Anggraini; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.890

Abstract

Management Control System (MCS) plays a crucial role in aligning organizational objectives with managerial activities to ensure optimal performance. Over the years, MCS has evolved, integrating new technologies and methodologies to enhance decision-making and accountability within organizations. This paper provides a comprehensive review of recent literature on MCS, with a focus on studies published since 2020. The review highlights key developments in performance measurement, strategic control, and the role of digitalization in MCS. The findings offer valuable insights into the future directions of MCS research and its practical implications in a dynamic business environment.
Literature Review of Performance Management Systems and Their Impact on Employee Performance Tulus Harefa; Rizki Agung Santoso; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.892

Abstract

This journal presents a comprehensive literature review on Performance Management Systems (PMS) and their influence on employee performance, focusing on studies published from 2020 onwards. PMS is a crucial organizational tool designed to align individual goals with broader organizational objectives, promoting employee engagement, productivity, and overall success. Through analyzing ten scholarly articles, the review highlights several key themes: the role of PMS in enhancing employee engagement, the adaptability of PMS across various industries, and the impact of PMS on productivity. Studies suggest that well-designed PMS can lead to higher employee engagement and job satisfaction by providing clear goals and regular feedback. However, the review also discusses challenges related to PMS implementation, particularly in industries with high uncertainty, where a one-size-fits-all approach may not be effective. Additionally, the literature emphasizes the importance of flexibility within PMS, as it allows organizations to adapt to changing market conditions and employee needs. Despite its benefits, PMS can face resistance during implementation, which requires careful management of change processes. The review concludes that a successful PMS is one that is adaptable, inclusive, and integrated with organizational culture, offering valuable insights for organizations seeking to improve employee performance. Future research could explore the long-term impact of PMS on employee behavior and organizational sustainability
Systematic Literature Review (SLR): The Application of Balanced Scorecard Strategy on Financial Performance in the Food and Beverage Industry in Indonesia Desak Nyoman Lia Lestari; Belandina Anita Sere Sihombing; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.895

Abstract

The implementation of the Balanced Scorecard (BSC) strategy in the food and beverage sector holds high relevance, given this sector's significant contribution to Indonesia's economy. Although extensive research has been conducted on BSC, understanding of its impact on financial performance within the Indonesian context remains limited. This study aims to examine the effect of the learning and growth perspective and the customer perspective within the BSC framework on the financial performance of companies in Indonesia's food and beverage sector. Research data was sourced from Google Scholar and Semantic Scholar for publications from 2019 to 2024. Of the 329 articles identified, six were selected as primary data sources for further analysis. The results are expected to provide valuable insights for company management in implementing BSC to enhance financial performance, and serve as a reference for future research in this area. This study employs a survey design by distributing structured questionnaires to respondents from companies in the food and beverage industry. The sampling technique used is stratified sampling, with data analysis carried out through descriptive statistics and simple linear regression. The findings indicate that both BSC perspectives have a positive and significant impact on financial performance, with the learning and growth perspective and the customer perspective each demonstrating significant influence
Co-Authors A.A. Ketut Agung Cahyawan W Arisman, Anton Aryanto Aryanto Avissa Benita Elizabeth Tamba Ayu fitria Putri Azet Syam Noor Belandina Anita Sere Sihombing Berlika Sharla Martiza Desak Nyoman Lia Lestari Ery Erman Hamzah, Ruth Samantha Hendri Ka Utama Hidayat, Muhammad Ima Andriyani Isnurhadi Isnurhadi Kalsum, Umi Kencana Dewi Khamisah, Nur Mahdanisa Anggita Hasibuan Marissa Deviantara Marlina Widiyanti, Marlina Muhammad Hidayat Mukhtaruddin Mukhtaruddin Novia Indri Pratiwi Padriansyah Pratiwi, Trie Sartika Rafi Fadhlurrahman Rifani Akbar Sulbahri RIKA HENDA SAFITRI, RIKA Rizka Novelia Rizki Agung Santoso Rulyanti Susi Wardhani Sa'adah Sidiq Saggaf, Abdullah Shelly Prahadian Putri Siddik, Saadah Taufik . Tertiarto Wahyudi Tulus Harefa Wahyuni Anggraini Yulia Saftiana Yuliani . Yuliani Yuliani Yunisvita, Yunisvita Zuardiansyah Adi Purnama Zulfalailia -