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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro Jurnal Ekonomi, Manajemen, Akuntansi
Purnama, Zuardiansyah Adi
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Economics, Econometrics & Finance Social Sciences

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MANAGEMENT ACCOUNTING PRACTICES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW ON POSITIVE OUTCOMES AND NEGATIVE OUTCOMES Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
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.v1i3.563

Abstract

This article presents a systematic review of the development of management accounting practices (MAPs) in the public sector through an analysis of 29 Scopus-indexed articles from high-impact journals (Q1 and Q2) published between 2020 and 2024. The research findings reveal that the implementation of MAPs has contributed to increased transparency through Integrated Reporting and operational efficiency using techniques such as Activity-Based Costing. However, its implementation still faces various challenges, including financial statement manipulation, privacy issues, and resistance to change. This review also identifies a diversity of theories underlying MAPs research, such as New Public Management, Institutional Theory, and Stakeholder Theory. The study provides academic contributions by synthesizing recent findings and offers practical recommendations for stakeholders in the public sector.
THE INFLUENCE OF TOTAL QUALITY MANAGEMENT ON EMPLOYEE PERFORMANCE: A LITERATURE REVIEW STUDY Purnama, Zuardiansyah Adi; Sar, Rela
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.v1i2.568

Abstract

This study aims to analyze the influence of Total Quality Management (TQM) on employee performance through a systematic literature review. By collecting and analyzing 30 Scopus-indexed articles published between 2020 and 2025, the study identifies that the majority of the research (26 articles) reports a positive impact of TQM on employee performance, while a smaller portion (4 articles) presents insignificant or negative results. The key findings reveal that the effectiveness of TQM is strongly influenced by factors such as management commitment, organizational culture, technological integration, and transformational leadership. The Resource-Based View (RBV) theory predominates as the analytical framework, emphasizing that TQM can serve as a strategic resource that enhances productivity and competitive advantage. However, the implementation of TQM is not without challenges, including employee resistance and inadequate infrastructure readiness. This study provides practical implications for organizations seeking to optimize TQM in a holistic and contextual manner. It also offers recommendations for future research, particularly on integrating TQM with contemporary approaches such as green human resource management (green HRM) and digital transformation.
PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW Purnama, Zuardiansyah Adi; 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 terkini mengenai pengaruh kebijakan pembatasan Foreign Tax Credit(FTC) terhadap strategi income shifting perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 20 artikel terindeks Scopus yang diterbitkan pada periode 2020-2025. Hasil analisis menunjukkan bahwa pembatasan FTC melalui berbagai instrumen kebijakan seperti withholding tax, pajak minimum, dan persyaratan dokumentasi secara umum terbukti efektif dalam mengurangi praktik income shifting. Namun, temuan empiris mengungkapkan ketidakkonsistenan yang disebabkan oleh kemampuan adaptasi perusahaan multinasional dalam mengembangkan strategi substitusi yang lebih kompleks. Efektivitas kebijakan pembatasan FTC dalam konteks multinasional sangat dipengaruhi oleh faktor-faktor seperti kompleksitas struktur korporasi, implementasi paket BEPS OECD, dan kapasitas perusahaan dalam memanfaatkan celah regulasi antar yurisdiksi.
PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW Purnama, Zuardiansyah Adi; 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

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

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris terkini mengenai pengaruh kebijakan pembatasan Foreign Tax Credit(FTC) terhadap strategi income shifting perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 20 artikel terindeks Scopus yang diterbitkan pada periode 2020-2025. Hasil analisis menunjukkan bahwa pembatasan FTC melalui berbagai instrumen kebijakan seperti withholding tax, pajak minimum, dan persyaratan dokumentasi secara umum terbukti efektif dalam mengurangi praktik income shifting. Namun, temuan empiris mengungkapkan ketidakkonsistenan yang disebabkan oleh kemampuan adaptasi perusahaan multinasional dalam mengembangkan strategi substitusi yang lebih kompleks. Efektivitas kebijakan pembatasan FTC dalam konteks multinasional sangat dipengaruhi oleh faktor-faktor seperti kompleksitas struktur korporasi, implementasi paket BEPS OECD, dan kapasitas perusahaan dalam memanfaatkan celah regulasi antar yurisdiksi.
SYSTEMATIC REVIEW: THE EFFECT OF AUDIT COMMITTEE QUALITY ON THE LEVEL OF RELATED PARTY TRANSACTION (RPT) DISCLOSURE IN AN INTERNATIONAL PERSPECTIVE Ka Utama, Hendri; Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 2 No. 1 (2026): Special Volume for International Collaboration ASEAN Countries
Publisher : LP2M IBK Nitro

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Abstract

Related Party Transactions (RTPs) are a central issue in corporate governance, particularly in emerging markets with concentrated ownership structures like Indonesia. Using a review of relevant literature, this study identifies that RTPs often serve as a means of expropriation (tunneling) by controlling shareholders, reflecting Type II Agency Conflict and potentially reducing firm value. However, RTPs also have an efficiency dimension. To maintain the fairness of RTPs, Good Corporate Governance (GCG) mechanisms, particularly audit committees, are crucial. This study aims to conduct a Systematic Review of the Literature (SLR) using the PRISMA model to synthesize, map, and identify central themes regarding the role of RTP approval mechanisms as determinants of firm value. Based on an analysis of 17 quantitative studies, it was found that GCG, both in the form of "hard governance" (independent commissioners and audit committees) and "soft governance" (CSR reporting), plays a significant role as a moderating variable. This mechanism can mitigate the negative impact of RTPs on firm value by enforcing disclosure compliance and reducing information asymmetry. These findings enrich Type II Agency Theory and provide practical implications for regulators to strengthen audit committee effectiveness and for investors to consider governance quality as a non-financial risk factor. Future research is recommended to explore the synergistic interaction between internal GCG and soft governance in the context of abnormal TTPB.
Kebijakan Desentralisasi: Mensejahterakan atau Memiskinkan? Fadhlurrahman, Rafi; Utama, Hendri Ka; Purnama, Zuardiansyah Adi; 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.v5i3.15917

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.
Co-Authors Fadhlurrahman, Rafi Fuadah, Luk Luk Ka Utama, Hendri Sar, Rela Utama, Hendri Ka