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All Journal Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Sains Manajemen  Nitro
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.
Co-Authors Fuadah, Luk Luk Sar, Rela