Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Jurnal Locus Penelitian dan Pengabdian Eduvest - Journal of Universal Studies
Sianturi, Agusman
Unknown Affiliation
Aerospace Engineering Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Health Professions Mathematics Neuroscience Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Management Control Systems dan Leadership Style Terhadap Managerial Performance: Perspektif Akuntansi Manajemen Sianturi, Agusman; Winanda, Deya; Mukhtaruddin , Mukhtaruddin
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 10 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i10.4968

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya Management Control Systems (MCS) dan Leadership Style dalam meningkatkan Managerial Performance, terutama pada organisasi yang menghadapi tekanan kompetitif, kompleksitas lingkungan, serta tuntutan akuntabilitas yang semakin tinggi. Meskipun banyak penelitian telah membahas topik ini, temuan yang tersedia masih beragam dan seringkali tidak konsisten. Oleh karena itu, studi ini bertujuan untuk merangkum, menganalisis, dan mengintegrasikan bukti empiris mengenai hubungan antara MCS, Leadership Style , dan Managerial Performance. Metode penelitian menggunakan Systematic Literature Review (SLR) dengan pendekatan PRISMA, mencakup 90 artikel yang dipublikasikan dalam jurnal bereputasi (Scopus Q1–Q3 dan Sinta 1–4) pada periode 2015–2025. Artikel yang terpilih dianalisis berdasarkan teori yang digunakan, variabel penelitian, metode, serta pola temuan yang dilaporkan. Hasil utama menunjukkan bahwa mayoritas penelitian menemukan hubungan positif antara MCS dan Managerial Performance, terutama melalui dimensi diagnostic, interactive, belief, dan boundary systems. Leadership Style khususnya transformational dan transactional, terbukti memperkuat efektivitas MCS dengan meningkatkan pemanfaatan informasi dan keterlibatan manajer. Secara teoretis, Contingency Theory menjadi kerangka dominan, diikuti oleh Goal Setting Theory, Leadership Theory, Agency Theory, dan Levers of Control. Penelitian ini menegaskan pentingnya kesesuaian desain MCS dan Leadership Style d engan konteks organisasi untuk mendorong Managerial Performance yang optimal.
The Effect of Tax Avoidance, Multinationality, and Profitability on Corporate Transfer Pricing Decisions: a Systematic Literature Review Sianturi, Agusman; Farhana, Dana; Fuadah, Luk Luk
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52350

Abstract

This study aims to analyze the influence of tax avoidance, multinationality, and profitability on transfer pricing decisions in multinational companies through the Systematic Literature Review (SLR) method. This study uses 50 national and international articles indexed by Scopus and Sinta with a publication period of 2019–2024. The results of the study show that transfer pricing practices are influenced by three main factors, namely tax avoidance, multinationality, and profitability. The tax avoidance factor has proven to be the main driver for companies to carry out transfer pricing to divert profits to countries with low tax rates. Multinationality has a positive effect because the wider the cross-border operation, the greater the opportunity for transfer pricing practices. However, profitability shows mixed results; Some studies show positive influences, while others find negative influences depending on the industry context, tax regulations, and corporate governance. These findings confirm the importance of monitoring and applying the arm's length principle to prevent the abuse of transfer pricing in multinational companies.
Systematic Literature Study: Challenges and Opportunities for the Application of Withholding Tax in the Era of Globalization Sianturi, Agusman; Kalsum, Umi; Fuadah, Luk Luk; Novelia, Rizka; Utama, Amri
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52438

Abstract

The implementation of Withholding Tax (WHT) in Indonesia confronts multifaceted challenges encompassing both internal taxpayer factors—including staff understanding, motivation, and capacity—and external factors such as transaction complexity, administrative procedures, and limited system digitalization. Risks of incorrect withholding, tax avoidance, and sectoral compliance variations underscore the necessity for integrated strategic interventions. This study aims to analyze WHT challenges, identify opportunities, and examine strategies based on Tax Compliance Theory, considering taxpayers' attitude, subjective norms, and perceived behavioral control. The research employs a systematic literature review methodology, analyzing 50 peer-reviewed journals (Q1-Q3 international and S2-S3 national publications) published within the last decade. Literature selection followed rigorous inclusion criteria: studies specifically addressing WHT implementation, containing challenge and opportunity analyses, and demonstrating methodological rigor. The analytical framework utilized thematic synthesis to identify patterns across internal and external compliance factors, subsequently evaluated through the Tax Compliance Theory lens. Findings indicate that effective strategies include system digitalization, staff training, taxpayer education, incentive-penalty mechanisms, regulatory harmonization, and real-time monitoring and auditing. Notably, this study contributes novel insights by synthesizing WHT compliance challenges within the globalization context, particularly addressing cross-border digital transactions and fintech sector implications previously underexplored in Indonesian taxation literature. The integrated strategic framework proposed bridges theoretical understanding with practical implementation, offering evidence-based policy recommendations. Implementing these integrated strategies is expected to enhance voluntary compliance, minimize withholding errors, and strengthen WHT effectiveness across all sectors, including MSMEs and fintech.
Mergers and Acquisitions as a Strategic Corporate Restructuring Agenda: Synergies, Risks, and Firm Value Mizvi, Adhiya; Sianturi, Agusman; Mukhtaruddin , Mukhtaruddin
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 3 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i3.5664

Abstract

Background: This study examines the strategic role of Mergers and Acquisitions (M&A) as a corporate restructuring mechanism aimed at generating operational and financial synergies while influencing firm value in the context of global market volatility. Objectives: The primary objective of this study is to provide a comprehensive understanding of the impact of M&A on firm value, by identifying key factors influencing the success or failure of M&A transactions. Specifically, the study aims to explore how synergies are realized, how key risks are managed, and the role of contextual factors in determining M&A outcomes. Methods: Using a Systematic Literature Review (SLR) approach guided by the PRISMA protocol, this research synthesized 75 empirical and conceptual articles indexed in Scopus and SINTA, published between 2020 and 2026. Results: The findings indicate that the effect of M&A on firm value is heterogeneous and highly context-dependent, with outcomes ranging from substantial value creation to persistent value destruction. The success of M&A transactions largely depends on the effective realization of synergies and the management of key risks, including overpayment, post-merger integration failures, agency conflicts, cultural differences, and regulatory complexities in cross- border deals. Theoretically, this study integrates major perspectives, such as the Resource-Based View (RBV), Efficiency Theory, Agency Theory, and Institutional Theory, to provide a multidimensional explanation of restructuring outcomes. Conclusion: The study offers a comprehensive framework to assist managers, investors, and policymakers in designing more sustainable and strategically aligned M&A decisions by balancing synergy objectives with robust risk management and governance mechanisms.
The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review Sianturi, Agusman; Meutia, Inten; Yusrianti, Hasni; Ferina, Ika Sasti; Yusnaini , Yusnaini
Eduvest - Journal of Universal Studies Vol. 6 No. 5 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i5.53151

Abstract

This study presents a Systematic Literature Review (SLR) examining the influence of internal control and management control system (MCS) on financial performance, with operational efficiency as a mediating variable. The review synthesizes 50 empirical articles published between 2020 and 2026, collected from SINTA, Emerald, Elsevier (ScienceDirect), MDPI, ProQuest, Taylor & Francis, and Google Scholar using defined inclusion–exclusion criteria. The findings indicate a growth trend in publications, with a peak in 2023, and reveal that most studies employ quantitative approaches grounded primarily in Agency Theory and Contingency Theory. Empirical evidence shows that internal control and MCS are the most frequently examined determinants of financial performance, while operational efficiency increasingly serves as a mediating mechanism linking control systems to profitability outcomes. Financial performance is predominantly measured using accounting-based indicators such as ROA and ROE. The synthesis highlights empirical inconsistencies and identifies gaps, particularly the limited integration of mediation models, cross-country analysis, and robust analytical methods. This review provides a structured overview of research trends and future research directions in management, control and financial performance literature.
Co-Authors Farhana, Dana Fuadah, Luk Luk HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti Inten Meutia Mizvi, Adhiya Mukhtaruddin , Mukhtaruddin Novelia, Rizka Umi Kalsum Utama, Amri Winanda, Deya Yusnaini , Yusnaini