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All Journal Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi Keuangan Dan Perpajakan
Mukhtaruddin , Mukhtaruddin
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics

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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.
Greenwashing: Strategi Bisnis yang Adaptif atau Praktik yang Merugikan Pemangku Kepentingan? Naufal Adiwidya Ramawi; Mukhtaruddin , Mukhtaruddin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Sustainability reporting is an integral part of modern accounting practices aimed at enhancing corporate transparency and accountability regarding economic, social, and environmental impacts. In practice, greenwashing is often perceived as an adaptive business strategy in response to legitimacy pressures and stakeholder demands. This study aims to examine greenwashing practices in sustainability reporting and to assess their ethical implications from the perspective of accounting ethics. The research employs a qualitative literature review method by analyzing relevant national and international academic journal articles. The findings indicate that legitimacy pressures, agency conflicts of interest, and stakeholder demands encourage companies to engage in symbolic and selective sustainability disclosures. Although such practices may be viewed as a form of strategic adaptation, they contradict the principles of honesty, integrity, and accountability in accounting ethics and have the potential to mislead and harm stakeholders. This article emphasizes the need to strengthen accounting ethics and verification mechanisms to ensure transparent and responsible sustainability reporting.
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.
Co-Authors Mizvi, Adhiya Naufal Adiwidya Ramawi Sianturi, Agusman Winanda, Deya