Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
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All Journal Indonesian Economic Review Studia Ekonomika International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Sarah Fitriyani
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Corporate Governance and Asymmetry Information in The Relationship Between Big Bath (large and non-recurring charges) and Audit Fees : An Overview Literature To Study Empirical Sri Utami Nurhasanah; Sarah Fitriyani
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 2 (2025): June: International Journal of Business Law, Business Ethic, Business Communica
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i2.343

Abstract

This qualitative literature review explores the role of corporate governance and information asymmetry in the relationship between big bath accounting practices and audit fees. The findings suggest that firms engaging in big bath practices face higher audit fees due to increased audit risk perceived by auditors. Weak corporate governance exacerbates this effect, as auditors need to conduct more in-depth examinations to mitigate the associated risks. In addition, high information asymmetry between management and external stakeholders further increases audit risk, prompting auditors to expand their efforts. This study emphasizes the importance of strong corporate governance in reducing incentives for earnings management and enhancing financial transparency. The implications are significant for audit practice and corporate policy, highlighting the need for firms to strengthen their governance structures and for auditors to consider big bath risk in planning and conducting audits
Peran Faktor Teknologi, Organisasi, dan Lingkungan terhadap Transformasi Digital UMKM: Tinjauan Sistematis Literatur Nandita Angraini; Sarah Fitriyani
Studia Ekonomika Vol. 24 No. 2 (2026): July: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v24i2.468

Abstract

Digital transformation has become a strategic priority for Small and Medium-Sized Enterprises (SMEs) to enhance competitiveness, innovation, and sustainable performance in an increasingly dynamic business environment. This study aims to systematically review the roles of technological, organizational, and environmental factors in driving SMEs' digital transformation using the Technology–Organization–Environment (TOE) framework. A qualitative Systematic Literature Review (SLR) following the PRISMA 2020 guidelines was conducted by synthesizing recent peer-reviewed articles published in reputable international journals. The findings indicate that technological readiness, organizational capabilities, and environmental support collectively determine the success of digital transformation. Furthermore, digital transformation strengthens sustainable innovation capability, improves organizational performance, and enhances long-term competitiveness. The review also confirms that integrating the TOE framework with Dynamic Capability Theory provides a comprehensive perspective for understanding digital transformation in SMEs. These findings offer valuable theoretical and practical implications for researchers, policymakers, and SME managers in designing effective digital transformation strategies.
Strategi Peningkatan Kinerja UMKM Berbasis Praktik Keberlanjutan: Tinjauan Sistematis Literatur tentang Peran Ko-Inovasi dan Orientasi Kewirausahaan Nur Aini Syarifah; Sri Utami Nurhasanah; Sarah Fitriyani
Studia Ekonomika Vol. 24 No. 2 (2026): July: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v24i2.469

Abstract

This study aims to systematically review the literature on strategies for improving Small and Medium-sized Enterprises (SMEs) performance through sustainability practices by emphasizing the roles of co-innovation and entrepreneurial orientation. A qualitative approach using the Systematic Literature Review (SLR) method was employed following the PRISMA 2020 guidelines. Relevant articles published between 2020 and 2024 were identified from reputable international databases. The findings reveal that sustainability practices positively influence SMEs performance by fostering technological innovation, enhancing collaborative knowledge sharing through co-innovation, and strengthening entrepreneurial orientation. Co-innovation facilitates access to external resources and knowledge, while entrepreneurial orientation enhances innovation capability and business adaptability. The review concludes that integrating sustainability practices, co-innovation, entrepreneurial orientation, and digital transformation constitutes an effective strategic framework for achieving sustainable competitive advantage and improving SMEs performance in an increasingly dynamic business environment
The Impact Of Tax Reforms On Stock Market Efficiency: A Study On Policy Changes And Market Dynamics Yessica Amelia; Ngadi Permana; Sarah Fitriyani
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.39

Abstract

This study examines the impact of tax reforms on stock market efficiency, focusing on how policy changes influence liquidity, price dynamics, and information flow within financial markets. Using the Tax Cuts and Jobs Act (TCJA) of 2017 as a case study, this research explores how tax reductions affect corporate decision-making, trading behavior, and the efficiency of asset pricing. The findings suggest that while tax reforms can enhance short-term liquidity and improve transparency in stock pricing, they also introduce challenges such as increased market volatility and information asymmetry. These results underscore the importance of aligning tax policies with market stability goals to optimize investor confidence and overall market efficiency.
Co-Authors Nandita Angraini Ngadi Permana Nur Aini Syarifah Sri Utami Nurhasanah Yessica Amelia