Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE)
Selvi Agustina
STIE Kasih Bangsa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review Selvi Agustina; Ria Wulandari
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 3 (2025): September: International Journal of Business Law, Business Ethic, Business Comm
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i3.349

Abstract

This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.
Designing Optimal Whistleblowing Mechanisms: A Qualitative Literature Review on Bounty Size, Strategic Thresholds, and Regulatory Effectiveness Ahembang; Selvi Agustina
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 3 No. 1 (2026): March: International Journal of Business Law, Business Ethic, Business Communic
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v3i1.437

Abstract

This qualitative literature review explores how bounty size, strategic thresholds, and regulatory effectiveness shape the design and outcomes of whistleblowing mechanisms. By synthesizing empirical and theoretical insights from leading accounting and finance journals, the study identifies three interrelated findings: first, that larger bounty rewards increase reporting volume but may reduce signal quality; second, that insiders’ reporting thresholds are influenced by retaliation risk, compensation incentives, and perceived enforcement credibility; and third, that regulatory backlogs and discretion can distort the intended deterrent effect of whistleblowing policies. The review highlights the need for a holistic design approach that integrates incentive alignment with institutional capacity and protection mechanisms. Limitations in jurisdictional generalizability, demographic heterogeneity, and the evolving role of digital reporting platforms are also discussed. Recommendations for future research include examining whistleblowing in non-U.S. contexts, integrating organizational culture, and assessing the role of emerging technologies
Bridging Asymmetries in Crowdfunding: A Qualitative Review on the Interplay Between Entrepreneurial Signaling and Investor Perception Selvi Agustina; Ahembang
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 3 No. 1 (2026): February: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v3i1.407

Abstract

This qualitative literature review explores the dynamic interplay between entrepreneurial signaling and investor perception in crowdfunding. It examines how various types of signals—such as team credibility, product quality, campaign narratives, and social proof—are interpreted by investors to mitigate information asymmetry. Drawing from recent empirical studies and theoretical advancements, this review highlights that investor decision-making is shaped by both rational evaluation and heuristic processing. Moreover, the study emphasizes the contextual influence of platform design, cultural norms, and emotional cues in shaping investment outcomes. By synthesizing diverse research findings, this paper offers a comprehensive understanding of how signaling strategies influence trust, legitimacy, and funding success in digital entrepreneurial finance. The review contributes to signaling theory and crowdfunding literature by clarifying the psychological and contextual mechanisms that bridge the knowledge gap between entrepreneurs and investors
Unlocking Entrepreneurial Growth Through FinTech Credit: A Qualitative Literature Review on Digital Lending and Information Asymmetry Selvi Agustina; Benardi Benardi
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 2 No. 4 (2025): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v2i4.411

Abstract

This qualitative literature review explores the transformative role of FinTech credit, particularly digital lending platforms, in fostering entrepreneurial growth by addressing information asymmetry. Drawing on recent empirical and conceptual studies, the review identifies how alternative data, algorithmic credit scoring, and AI-driven risk assessments enable more inclusive and efficient credit access for underserved entrepreneurs. It highlights the potential of FinTech to reduce traditional financing barriers, especially for small and medium-sized enterprises (SMEs) with limited collateral or credit histories. However, the review also underscores risks such as algorithmic bias, data privacy concerns, and regulatory gaps. By synthesizing findings across global contexts, this study provides a nuanced understanding of how digital lending shapes entrepreneurial ecosystems. The review concludes with implications for policy, practice, and future research
Follow Dual Profession : Practitioner Business and College Lecturer Eka Wahyu Kasih; Ruslaini Ruslaiini; Selvi Agustina
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 4 (2025): November: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v2i4.413

Abstract

Phenomenon profession double as practitioners business at a time lecturer college tall the more come to the fore along increasing demands relevance education tall to dynamics of the business and industrial world . Universities tall need lecturers who do not only control theory , but also has experience practical for learning more contextual and applicable . On the other hand , practitioners business looking at the academic world as room devotion intellectual at a time means actualization professional . This article aim For study profession double from perspective career , ethics , honor , devotion , and welfare term long . Writing article This use method study conceptual – reflective based on experience professional authors and reviewers literature scientific , regulatory education high , and policy related profession lecturer . Approach This used For integrate dimensions normative , practical , and strategic in understand profession double in a way intact . Study results show that profession double can become road meaningful career if executed in a way ethical and professional . Profession This allows integration experience business to in learning , strengthening legitimacy academic , as well as build honor social as figure public . In addition , the profession double also gives structure greater well- being stable through diversification source income and financial strategy term long , at the same time become vehicle devotion through the transfer of knowledge , values and experience to students and society
Reframing Stakeholder Influence: A Review of Heterogeneous Stakeholder Mobilization and Corporate Responsiveness in the Era of Digital Activism Ahembang; Selvi Agustina
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 3 No. 2 (2026): May: International Journal of Business, Marketing, Economics & Leadership (IJBM
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v3i2.434

Abstract

This qualitative literature review explores how digital activism is transforming stakeholder influence and corporate responsiveness. Contrary to traditional models emphasizing unified collective action, recent evidence reveals that heterogeneous stakeholders now mobilize through fragmented yet emotionally resonant digital narratives. This form of "heterogeneous convergence" enables diverse publics to exert pressure on firms despite lacking organizational coherence. Drawing from contemporary cases such as #MeToo and #DeleteUber, the review highlights how digital platforms facilitate dynamic stakeholder engagement, enabling rapid reputational impacts. The findings suggest that organizations must adapt to increasingly polyphonic and contested stakeholder environments, where legitimacy is shaped not by static engagement models but by real-time digital responsiveness. This review contributes to stakeholder theory by integrating digital mobilization dynamics and calls for expanded theoretical and empirical research into digitally mediated stakeholder influence
Co-Authors Ahembang Benardi Eka Wahyu Kasih Ria Wulandari Ruslaini, Ruslaini