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All Journal Social Science Studies International Journal of Economics, Accounting, and Management
Tulus Harefa
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Economics, Econometrics & Finance Education Social Sciences Other

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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
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
Optimizing Tax Planning Strategy in Merger and Acquisition Transactions: A Systematic Literature Review Ramadanty, Jesica; Tulus Harefa; Mukhtaruddin, Mukhtaruddin
Social Science Studies Vol. 5 No. 2 (2025): Issue: March
Publisher : Profesional Muda Cendekia Publishing

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Abstract

Penelitian ini menganalisis bagaimana optimalisasi strategi tax planning dalam transaksi merger dan akuisisi yang bertujuan untuk mengoptimalkan kewajiban pajak secara sah dan meminimalkan beban pajak. Menggunakan pendekatan Systematic Literature Review, penelitian ini mensintesis 20 studi terdahulu yang dipublikasikan antara tahun 2017 hingga 2024 untuk mengidentifikasi pola dan tren dalam strategi perencanaan pajak. Hasil penelitian menunjukkan bahwa perusahaan dapat menerapkan berbagai strategi perencanaan pajak, seperti tax shields, carry-forward losses, transfer pricing, dan revenue shifting. Dalam lintas negara, pemahaman terhadap perjanjian pajak bilateral dan kebijakan perpajakan global sangat penting untuk menghindari pajak berganda. Strategi seperti pengelolaan aset dan liabilitas, pemanfaatan insentif pajak, serta pemilihan struktur transaksi berbasis tunai atau saham memengaruhi dampak pajak atas capital gains dan nilai entitas pasca-merger. Strategi tax planning harus disusun dengan cermat untuk mengoptimalkan efisiensi pajak serta menghindari risiko perpajakan. Penelitian ini berkontribusi dengan menyajikan kerangka kerja komprehensif dalam optimalisasi strategi tax planning, mengintegrasikan berbagai teknik yang dapat diterapkan dalam merger dan akuisisi. Dengan memberikan wawasan baru bagi akademisi, praktisi bisnis, dan regulator, studi ini juga merekomendasikan penelitian empiris lebih lanjut guna mengukur perencanaan pajak terhadap keberhasilan merger dan akuisisi di industri dan yurisdiksi pajak yang berbeda.
Co-Authors Luk luk Fuadah Mukhtaruddin Mukhtaruddin Ramadanty, Jesica Rizki Agung Santoso