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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro
Triasma, Citra
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Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF MANAGEMENT CONTROL SYSTEM ON COMPANY FINANCIAL PERFORMANCE: A MANAGEMENT ACCOUNTING PERSPECTIVE Triasma, Citra; 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

Management Control System (MCS) is a strategic tool that plays a role in improving a company's financial performance through optimizing operational efficiency, more effective resource allocation, and data-based decision making. This study aims to analyze the effect of MCS implementation on a company's financial performance from a management accounting perspective. Using a qualitative approach based on literature studies, this study explores the benefits and challenges in implementing MCS. The results show that MCS can improve a company's profitability, transparency, and accountability if implemented effectively and in line with business strategy. However, challenges such as employee resistance, lack of training, and high implementation costs are obstacles to optimizing MCS. This study also highlights the importance of the contingency theory and stakeholder theory approaches in adapting MCS to the dynamics of the business environment. Thus, the proper implementation of MCS can support the company's financial sustainability and provide a competitive advantage in an increasingly complex market.
ANALYSIS OF THE INFLUENCE OF TRANSFER PRICING ON TAX AVOIDANCE IN MULTINATIONAL COMPANIES IN INDONESIA Triasma, Citra; Faudah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.552

Abstract

This study analyzes the impact of transfer pricing practices on tax avoidance in Indonesian multinational companies through a literature review. This study examines various theoretical frameworks and empirical evidence to understand how multinational companies manipulate transfer pricing to shift profits to low-tax jurisdictions, thereby reducing their tax liabilities in Indonesia. This review synthesizes findings from existing studies, highlights challenges faced by Indonesian tax authorities in detecting and combating transfer pricing abuse, and proposes potential strategies to improve regulatory oversight and ensure fair tax collection.
THE IMPACT OF CARBON EMISSION DISCLOSURE ON CORPORATE REPUTATION AND FINANCIAL PERFORMANCE Triasma, Citra; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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This study examines the impact of carbon emission disclosure on corporate reputation and financial performance. Carbon emission disclosure is considered a form of transparency and accountability of companies towards environmental issues, which can indirectly influence the company’s image and financial performance. Using a qualitative approach with a literature review method, this research collects and analyzes several secondary sources from international journals, books, and reports from relevant institutions. The analysis results indicate that carbon emission disclosure, when conducted transparently and comprehensively, can enhance a company's reputation by strengthening stakeholder trust and consumer loyalty. On the other hand, such openness encourages companies to optimize operational efficiency, reduce costs, and attract investment, thus contributing positively to long-term financial performance. These findings highlight the importance of integrating carbon emission disclosure into business strategies as a risk management tool and an effort to enhance corporate sustainability.
Pengaruh Corporate Governance dan Financial Distress Terhadap Tax Avoidance: Systematic Literature Review Triasma, Citra; 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 menganalisis pengaruh corporate governance dan financial distress terhadap tax avoidance melalui Systematic Literature Review dengan mengikuti protokol PRISMA. Sebanyak 30 artikel terpilih dari jurnal terindeks Scopus dan ProQuest (Q1-Q4) periode 2018-2025 dianalisis secara sistematis. Hasil sintesis menunjukkan bahwa mekanisme corporate governance yang efektif secara signifikan dapat menurunkan praktik tax avoidance, sementara kondisi financial distress cenderung mendorong peningkatannya sebagai strategi perbaikan likuiditas. Agency Theory mendominasi sebagai landasan teoretis dalam menjelaskan dinamika hubungan ini. Temuan mengungkapkan bahwa hubungan antar variabel bersifat kompleks dan sangat dipengaruhi oleh konteks spesifik perusahaan.
PENGARUH CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MULTINASIONAL: SYSTEMATIC LITERATURE REVIEW Triasma, Citra; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh capital intensity dan ukuran perusahaan terhadap Effective Tax Rate (ETR) pada konteks perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 30 artikel terindeks Scopus Q1-Q2 dan Sinta 1-2. Hasil analisis menunjukkan bahwa hubungan capital intensity-ETR pada perusahaan multinasional secara teoritis negatif melalui mekanisme transfer pricing dan non-debt tax shield (Bubanić, 2023; Kong, 2024), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Hendayana et al., 2024). Sementara itu, hubungan ukuran perusahaan-ETR ditandai polarisasi antara political power hypothesis (Das & Hoque, 2023) dan political cost hypothesis (Alqatan et al., 2025), dengan Agency Theory menjadi kerangka teoretis dominan (20.03%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
Co-Authors Faudah, Luk Luk Fuadah, Luk Luk Mukhtaruddin Mukhtaruddin Sari, Rela