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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro Jurnal Ekonomi, Manajemen, Akuntansi
Zahrani, Olivia Putri
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Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF BUDGET TARGETS CLARITY, INFORMATION ASYMMETRICITY, AND SELF ESTEEM ON BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to provide a summary of budgetary slack. Through the systematic literature review (SLR) method, this study focuses on reviewing how budget target clarity, information asymmetry, and self-esteem affect budgetary slack with organizational commitment moderation. This literature study focuses on 49 journal articles, which are dominated by research articles indexed by Sinta 2 to Sinta 5 for 10 years in the period 2016-2025. The findings show that agency theory is the most commonly used theory in research on budget target clarity, information asymmetry, self-esteem, organizational commitment and budgetary slack. Based on the literature study conducted by the researcher, previous research on the relationship between budget target clarity, information asymmetry, self-esteem and budgetary slack with organizational commitment moderation still has inconsistent results. This is caused by various factors such as the research period, sample characteristics, data collection methods, measurements used, and the place and type of sector studied.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL COST EFFICIENCY AND PROFITABILITY: A SYSTEMATIC LITERATURE REVIEW Zahrani, Olivia Putri; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study aims to analyze the effect of EMA on environmental cost efficiency and corporate profitability in Indonesia through the Systematic Literature Review (SLR) approach. This study examines 30 scientific articles from journals indexed by Scopus (Q1 & Q2) and Sinta (minimum Sinta 4) to obtain a comprehensive picture of research trends, key findings, and challenges faced in implementing EMA in various industrial sectors. The results of the study indicate that the implementation of EMA has a positive impact on environmental cost efficiency, especially in terms of waste reduction, energy efficiency, and optimization of more environmentally friendly production processes. Through more accurate recording and reporting of resource use and environmental impacts, EMA allows companies to identify areas that need improvement so that they can reduce environmental-related operational costs. In addition, several studies have shown that companies that implement EMA tend to have higher levels of profitability than companies that have not implemented it. This is due to increased efficiency in resource management, reduced environmental tax burdens, and a better corporate image in the eyes of stakeholders. The implications of this study emphasize the importance of policies that support the implementation of EMA in the industrial sector, both through government incentives and increased regulations that require environmental accounting reporting. This study also provides insights for academics and practitioners regarding the role of EMA in improving operational efficiency and business sustainability of companies. With the integration of business strategy and environmental approach based on EMA, it is expected that companies in Indonesia can achieve a balance between economic growth and environmental sustainability.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN: SEBUAH STUDI LITERATUR REVIEW Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnak Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Penelitian ini memiliki tujuan untuk memberikan ringkasan terkait nilai perusahaan. Melalui metode systematic literature review (SLR), studi ini berfokus untuk meninjau bagaimana penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan. Studi literatur ini berfokus pada 43 artikel jurnal, dimana terdiri dari artikel yang terindeksi Scopus dan Sinta. Temuan menunjukkan bahwa teori agensi merupakan teori yang paling umum digunakan dalam penelitian mengenai penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Berdasarkan studi literatur yang dilakukan oleh peneliti, penelitian sebelumnya mengenai hubungan penghindaran pajak dan risiko pajak terhadap nilai perusahaan masih memiliki hasil yang belum konsisten. Hal tersebut disebabkan oleh beragam faktor seperti periode penelitian, karakteristik sampel, metode, pengukuran yang digunakan, serta sampel penelitian..
Pengaruh E- Commerce Terhadap Tax Avoidance: Systematic Literature Review Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnak Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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Systematic Literature Review (SLR) ini menganalisis pengaruh e-commerce terhadap praktik tax avoidance dengan mensintesis 20 artikel jurnal terindeks Scopus (Q1: 60%, Q2: 25%, Q3: 15%) yang terbit pada periode 2020-2025. Metode penelitian mengikuti protokol PRISMA melalui identifikasi, penyaringan, kelayakan, dan inklusi studi. Hasil analisis menunjukkan bahwa e-commerce memiliki dampak dualistik terhadap tax avoidance. Sistem digital meningkatkan transparansi dan efisiensi administrasi perpajakan, namun karakteristik borderless e-commerce memfasilitasi penghindaran pajak melalui penghindaran permanent establishment dan alokasi penghasilan strategis. Agency Theory mendominasi sebagai kerangka teoretis utama (37.5%). Efektivitas e-commerce dalam menekan tax avoidance bergantung pada kapasitas otoritas pajak, regulasi digital, dan koordinasi internasional.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP NILAI PERUSAHAAN: SEBUAH STUDI LITERATUR REVIEW Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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

Abstract

Penelitian ini memiliki tujuan untuk memberikan ringkasan terkait nilai perusahaan. Melalui metode systematic literature review (SLR), studi ini berfokus untuk meninjau bagaimana penghindaran pajak dan risiko pajak berpengaruh terhadap nilai perusahaan. Studi literatur ini berfokus pada 43 artikel jurnal, dimana terdiri dari artikel yang terindeksi Scopus dan Sinta. Temuan menunjukkan bahwa teori agensi merupakan teori yang paling umum digunakan dalam penelitian mengenai penghindaran pajak dan risiko pajak terhadap nilai perusahaan. Berdasarkan studi literatur yang dilakukan oleh peneliti, penelitian sebelumnya mengenai hubungan penghindaran pajak dan risiko pajak terhadap nilai perusahaan masih memiliki hasil yang belum konsisten. Hal tersebut disebabkan oleh beragam faktor seperti periode penelitian, karakteristik sampel, metode, pengukuran yang digunakan, serta sampel penelitian..
Pengaruh E- Commerce Terhadap Tax Avoidance: Systematic Literature Review Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Sains Manajemen Nitro Vol. 4 No. 1 (2025): Jurnal Sains Manajemen Nitro Volume 4 No 1 (2025)
Publisher : Program Pasca Sarjana IBK Nitro

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

Abstract

Systematic Literature Review (SLR) ini menganalisis pengaruh e-commerce terhadap praktik tax avoidance dengan mensintesis 20 artikel jurnal terindeks Scopus (Q1: 60%, Q2: 25%, Q3: 15%) yang terbit pada periode 2020-2025. Metode penelitian mengikuti protokol PRISMA melalui identifikasi, penyaringan, kelayakan, dan inklusi studi. Hasil analisis menunjukkan bahwa e-commerce memiliki dampak dualistik terhadap tax avoidance. Sistem digital meningkatkan transparansi dan efisiensi administrasi perpajakan, namun karakteristik borderless e-commerce memfasilitasi penghindaran pajak melalui penghindaran permanent establishment dan alokasi penghasilan strategis. Agency Theory mendominasi sebagai kerangka teoretis utama (37.5%). Efektivitas e-commerce dalam menekan tax avoidance bergantung pada kapasitas otoritas pajak, regulasi digital, dan koordinasi internasional.
THE EFFECT OF TAX DIGITALIZATION ON TAX COMPLIANCE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Fadhlurrahman, Rafi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v2i1.826

Abstract

This study aims to provide a summary of tax compliance. Using a systematic literature review (SLR) method, this study focuses on examining how tax digitalization affects tax compliance. This literature review focused on 25 journal articles, consisting of articles indexed by Scopus. The findings indicate that the theory of planned behavior is the most commonly used theory in research on tax digitalization and tax compliance. Based on the literature review conducted by the researcher, previous research on the relationship between tax digitalization and tax compliance has yielded inconsistent results. This is due to various factors such as the research period, sample size, and the theory used..
Pengaruh Transformasi Digital dan E- Government Terhadap Kepuasan Layanan Publik: Systematic Literature Review Failasufa, Mila; Zahrani, Olivia Putri; Triasma, Citra; Fuadah, Luk Luk
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.v5i3.15873

Abstract

Perkembangan teknologi digital mendorong transformasi layanan publik di Indonesia melalui e-government untuk meningkatkan efisiensi, transparansi, dan aksesibilitas, meskipun menghadapi tantangan seperti kesenjangan infrastruktur dan keterampilan SDM. Penelitian ini bertujuan menganalisis pengaruh transformasi digital dan e-government terhadap kepuasan layanan publik melalui Systematic Literature Review (SLR) dengan protokol PRISMA. Populasi adalah artikel Scopus Q1-Q4 berbahasa Inggris periode 2015-2025; sampel 20 artikel terpilih via purposive sampling. Instrumen mencakup lembar ekstraksi data PRISMA; teknik analisis meliputi kategorisasi tematik, sintesis naratif, dan tabulasi kuantitatif. Hasil menunjukkan pengaruh positif signifikan melalui TAM (30%), agile governance, dan usability, dengan tantangan kesenjangan digital. Kesimpulan menyatakan transformasi digital dan e-government sebagai instrumen strategis tata kelola responsif jika didukung kesiapan SDM dan infrastruktur inklusif.
Co-Authors Fadhlurrahman, Rafi Failasufa, Mila Fuadah, Luk Luk Mukhtaruddin Mukhtaruddin Sari, Rela Triasma, Citra