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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Moneter : Jurnal Keuangan dan Perbankan
Yuni Astuti
Universitas Esa Unggul
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Literature Review Of The Role Of Strategic Management Accounting Through Mitigation Measures Against Ransomware Attacks Yuni Astuti; Daniel Nugroho; Yanuar Ramadhan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8377

Abstract

The massive wave of digital transformation has increased organizational exposure to cybersecurity threats, particularly ransomware, which poses significant financial impacts. Ransomware is no longer merely a technical issue but a strategic challenge requiring a multidisciplinary mitigation approach. This study aims to examine the role of strategic management accounting in supporting mitigation efforts against ransomware attacks through a systematic literature review (SLR). The method applied is an SLR of 20 Sinta-indexed journals (levels 1–4) published between 2020 and 2024. The study was conducted from January to March 2025. The analysis reveals that strategic management accounting contributes through the integration of monitoring technologies, the development of risk governance frameworks, strengthening of organizational security culture, and optimization of security systems. Strategic management accounting also supports data-driven decision-making regarding resource allocation and security investment evaluation. This study suggests the need for synergy between accounting and information technology professionals to enhance organizational resilience. The findings offer both theoretical and practical contributions for developing more integrated and adaptive cybersecurity strategies in the face of evolving ransomware threats.
Effect Of Independent Commissioners’ Board, Profitability And Sales Growth On Tax Avoidance Yuni Astuti; Agus Munandar
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.3098

Abstract

The study examine independent commissioners’ board, profitability, and sales growth influence on tax avoidance practices within Retail Companies listed on IDX in 2018-2024. The quantitative approach employed using panel data from a sample of 119 published retail companies. The analysis is conducted through a series of statistical tests: descriptive analysis, model selection tests, classical assumption and hypothesis test to determine statistical significance. Simultaneously, the independent commissioners’ board, profitability, and sales growth have a significant effect on tax avoidance. However, partial testing reveals a more nuanced outcome: only the independent commissioners’ board significantly positive affect tax avoidance. In contrast, profitability and sales growth do not show a significant partial influence. Independent commissioners’ boardhave a greater affect on tax avoidance than on financial performance. Oversight should focus on the effectiveness of these boards. The specific empirical evidence from retail sector in an emerging market (Indonesia), covering an extensive seven-year period (2018-2024). It contributes to corporate governance and tax literature through dominant role of the board of commissioners over traditional financial determinants in the context of tax avoidance, offering a distinct perspective for both academia and industry practitioners.
Co-Authors Agus Munandar Daniel Nugroho Yanuar Ramadhan