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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro
Ka Utama, Hendri
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Economics, Econometrics & Finance Social Sciences

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THE ROLE OF LEADERSHIP STYLE IN EMPLOYEE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Ka Utama, Hendri; Fuadah, 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.v1i2.554

Abstract

Amid the dynamics of global business competition, leadership capabilities play a vital role in optimizing HR productivity while ensuring organizational sustainability. The latest data from the World Economic Forum (2023) reveals that more than half of world-class companies place leadership as a key component of strategic success. However, there is still debate about which leadership style is most effective in driving employee performance. This study is designed to explore the impact of several leadership styles—such as transformational, transactional, and authentic—on employee productivity, while examining how performance management systems function as a mediating factor. The research method used is a systematic literature review by analyzing previous studies indexed in Scopus and Google Scholar. The results of the study show that transformational leadership significantly strengthens employee motivation, commitment, and innovation, while Although transactional leadership is often considered rigid, this approach has proven to be efficient in work environments that prioritize discipline and structure, such as the manufacturing sector or emergency services. In addition, an effective performance management system can strengthen the relationship between leadership style and employee performance. These findings provide practical implications for organizations in designing more effective leadership training programs and performance management systems.
THE INFLUENCE OF STRATEGY IMPLEMENTATION ON COMPETITIVE ADVANTAGE Ka Utama, Hendri; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i3.566

Abstract

This study analyzes the influence of strategy implementation on competitive advantage through a Systematic Literature Review (SLR) using the PRISMA approach (methodological keyword). Based on an analysis of 30 articles indexed in Scopus and Emerald (2018–2025), findings show that 96.7% of studies support the positive impact of strategy implementation when it meets the VRIO criteria (valuable, rare, inimitable, organized) from the Resource-Based View (RBV) theory (theoretical keyword). The dominance of RBV (8 out of 30 articles) confirms that unique internal resources such as digital capabilities and service innovation are key drivers of competitive advantage in the manufacturing and digital economy sectors (contextual keyword). Major challenges include the strategy implementation gap (planning-execution discrepancy) and organizational resistance, particularly among SMEs. This study also integrates the perspective of dynamic capabilities (sensing, seizing, reconfiguring) to address the dynamics of disruptive markets. Practical implications include recommendations for companies to adopt data-driven strategic management systems and ecosystem-based collaboration (ecosystem strategy). Academically, this research enriches the literature with a multidisciplinary synthesis and a future research agenda on strategic adaptation in emerging economies.
DAMPAK KEBIJAKAN PAJAK MINIMUM GLOBAL (OECD PILLAR 2) TERHADAP STRATEGI AKUISISI DAN RESTRUKTURISASI PERUSAHAAN MULTINASIONAL Ka Utama, Hendri; 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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Abstract

Kebijakan Pajak Minimum Global (OECD Pillar 2) telah menggeser paradigma tata kelola perpajakan internasional dan memaksa reorientasi strategi korporasi multinasional. Namun, literatur masih menunjukkan kesenjangan signifikan, di mana hanya 3% penelitian terkait yang mengkaji dampak kebijakan ini terhadap strategi akuisisi dan restrukturisasi perusahaan multinasional (MNE). Penelitian ini bertujuan mengisi kekosongan tersebut dengan menganalisis mekanisme kausal Pillar 2 dalam membentuk keputusan strategis MNE. Metode yang digunakan adalah Systematic Literature Review (SLR) berdasarkan pedoman PRISMA 2020, dengan seleksi 21 artikel relevan dari periode 2021–2025 yang terindeks di Scopus, ProQuest, dan Publish or Perish. Hasil penelitian mengungkap bahwa Pajak Minimum Global berdampak negatif terhadap aktivitas M&A global (ditandai penurunan 23%) dan memicu gelombang restrukturisasi besar-besaran pada 67% MNE, terutama melalui penutupan entitas di yurisdiksi pajak rendah. Analisis melalui lensa Teori Institusional menunjukkan bahwa respons strategis MNE ini didorong oleh tekanan koersif untuk menjaga legitimasi dalam lanskap regulasi global yang semakin kompleks. Implikasi penelitian memberikan panduan strategis bagi korporasi dan bahan pertimbangan bagi pembuat kebijakan dalam menavigasi era baru tata kelola pajak global.
BAYANGAN GELAP KEPEMIMPINAN: MENELISIK PERAN KARAKTERISTIK CEO DALAM AGRESIVITAS PAJAK KORPORASI Ka Utama, Hendri; 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

Penelitian ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh karakteristik CEO terhadap agresivitas pajak korporasi melalui pendekatan Systematic Literature Review (SLR). Metode PRISMA diterapkan untuk mengidentifikasi, menyeleksi, dan menganalisis 18 artikel terpublikasi dalam jurnal terakreditasi pada periode 2019–2025. Hasil sintesis menunjukkan bahwa karakteristik CEO—meliputi dimensi demografis, psikologis, dan profesional—secara signifikan memengaruhi keputusan penghindaran pajak. CEO yang lebih muda, overconfident, narsistik, dan berlatar belakang keuangan cenderung lebih agresif dalam strategi pajak. Sebaliknya, CEO perempuan dan yang lebih senior menunjukkan tingkat konservatisme yang lebih tinggi. Temuan ini memperkuat relevansi Upper Echelons Theory dalam menjelaskan bagaimana filter kognitif dan nilai-nilai individu CEO membentuk strategi pajak korporasi. Implikasi penelitian mencakup rekomendasi bagi dewan komisaris dalam seleksi CEO serta bagi regulator dalam merancang kebijakan pengawasan pajak yang lebih efektif
Co-Authors Fuadah, Luk Luk Mukhtaruddin Mukhtaruddin Sari, Rela