Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Journal of Business, Technology, & Social Science Journal of Management, Economic, and Financial
Sari , Rela
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Effect of Company Reputation, Listing Period , Profitability and Independent Auditors on Environmental Accounting Disclosure in Indonesia Atmawijaya, Amaliya; Saftiana , Yulia; Sari , Rela
Journal of Management Economic and Financial Vol. 3 No. 4 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i4.152

Abstract

The Effect of Company Reputation, Listing Period , Profitability and Independent Auditors on Environmental Accounting Disclosure in Indonesia Atmawijaya, Amaliya; Saftiana , Yulia; Sari , Rela
Journal of Management Economic and Financial Vol. 3 No. 4 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i4.152

Abstract

The Influence of Internal Control and Organizational Culture on Fraud Prevention: A Systematic Literature Review Zahrani, Olivia Putri; Sari , Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.907

Abstract

This study analyzes the influence of internal control and organizational culture on fraud prevention using a Systematic Literature Review (SLR) of 20 indexed journal articles published between 2011 and 2026. From the perspective of Agency Theory, internal control functions to reduce information asymmetry between principals and agents, thereby lowering the likelihood of fraud. Meanwhile, organizational culture acts as a bonding mechanism that voluntarily aligns the interests of agents with those of principals. The findings indicate that strong internal control and an adaptive organizational culture positively enhance the effectiveness of fraud prevention. In contrast, a non-adaptive culture increases the risk of fraud and undermines organizational stability. This study recommends integrating formal controls with organizational culture to develop a comprehensive fraud prevention system.
The Influence of Risk Management Maturity on Organizational Performance in the Public Sector: A Systematic Literature Review Adi Purnama, Zuardiansyah; Sari , Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.908

Abstract

This study analyzes the influence of risk management maturity on organizational performance in the public sector using a Systematic Literature Review of 20 journal articles published between 2018 and 2025. The findings show that most studies report a positive impact, including improvements in reputation, operational effectiveness, flexibility, resilience, and the achievement of strategic objectives. However, two studies report negative effects due to silo mentality, bureaucracy, and failure of integration. Contingency Theory emerges as the dominant theoretical framework in explaining this relationship. The study concludes that risk management maturity has the potential to enhance public sector performance, but its success depends on contextual factors and proper integration.
The Influence of Corporate Culture on Firm Value: A Systematic Literature Review Failasufa, Mila; Sari , Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.909

Abstract

This study aims to synthesize empirical evidence on the influence of corporate culture on firm value using a Systematic Literature Review (SLR) method with the PRISMA protocol. A total of 21 reputable journal articles published between 2019 and 2026 were analyzed. The results show that corporate culture generally has a positive impact on firm value through increased innovation, investment efficiency, crisis stability, integrity, ESG transparency, collectivism, and stock liquidity. However, negative effects are found in rigid hierarchical cultures and certain local contexts. The Resource-Based View emerges as the dominant theoretical framework (38%). The study concludes that corporate culture is a strategic asset in value creation, whose effectiveness depends on the alignment between cultural type, organizational life cycle, and local context.
Co-Authors Adi Purnama, Zuardiansyah Atmawijaya, Amaliya Failasufa, Mila Saftiana , Yulia Zahrani, Olivia Putri