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Jurnal Manajemen Perbankan Keuangan Nitro (JMPKN) Jl. Prof. Abdurahaman Basalamah No.101 Makassar
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INDONESIA
Jurnal Manajemen Perbankan Keuangan Nitro
Published by IBK Nitro
ISSN : 2620780X     EISSN : 26207524     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Fokus dan Scopus pada Jurnal ini yaitu: - Manajemen Perbankan - Manajemen Keuangan - Dan Bidang lainnya yang berhubungan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 140 Documents
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THE INFLUENCE OF CAPITAL BUDGETING METHODS ON THE FEASIBILITY OF COMPANY INVESTMENT: A LITERATURE REVIEW STUDY Failasufa, Mila; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

The purpose of this study is to systematically analyze previous research on the application of capital budgeting methods and their impact on the feasibility of corporate investment. Using the Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes findings from 24 scientific journals indexed by Scopus, Q1, Q4 and Sinta 4 and 5 for 11 years, from 2014 to 2025. The results of the study show that methods such as Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI) have a significant influence in increasing investment efficiency, risk management, and achieving feasibility in investment. This study contributes to enriching academic understanding and providing practical implications for corporate decision makers in optimizing investment strategies based on capital budgeting methods to increase competitiveness and financial growth.
THE EFFECT OF BUDGET TARGETS CLARITY, INFORMATION ASYMMETRICITY, AND SELF ESTEEM ON BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE: A LITERATURE REVIEW STUDY Zahrani, Olivia Putri; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to provide a summary of budgetary slack. Through the systematic literature review (SLR) method, this study focuses on reviewing how budget target clarity, information asymmetry, and self-esteem affect budgetary slack with organizational commitment moderation. This literature study focuses on 49 journal articles, which are dominated by research articles indexed by Sinta 2 to Sinta 5 for 10 years in the period 2016-2025. The findings show that agency theory is the most commonly used theory in research on budget target clarity, information asymmetry, self-esteem, organizational commitment and budgetary slack. Based on the literature study conducted by the researcher, previous research on the relationship between budget target clarity, information asymmetry, self-esteem and budgetary slack with organizational commitment moderation still has inconsistent results. This is caused by various factors such as the research period, sample characteristics, data collection methods, measurements used, and the place and type of sector studied.
THE INFLUENCE OF MANAGEMENT CONTROL SYSTEM ON COMPANY FINANCIAL PERFORMANCE: A MANAGEMENT ACCOUNTING PERSPECTIVE Triasma, Citra; Mukhtaruddin, Mukhtaruddin
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 1 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

Management Control System (MCS) is a strategic tool that plays a role in improving a company's financial performance through optimizing operational efficiency, more effective resource allocation, and data-based decision making. This study aims to analyze the effect of MCS implementation on a company's financial performance from a management accounting perspective. Using a qualitative approach based on literature studies, this study explores the benefits and challenges in implementing MCS. The results show that MCS can improve a company's profitability, transparency, and accountability if implemented effectively and in line with business strategy. However, challenges such as employee resistance, lack of training, and high implementation costs are obstacles to optimizing MCS. This study also highlights the importance of the contingency theory and stakeholder theory approaches in adapting MCS to the dynamics of the business environment. Thus, the proper implementation of MCS can support the company's financial sustainability and provide a competitive advantage in an increasingly complex market.
ANALYSIS OF THE INFLUENCE OF TRANSFER PRICING ON TAX AVOIDANCE IN MULTINATIONAL COMPANIES IN INDONESIA Triasma, Citra; Faudah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.552

Abstract

This study analyzes the impact of transfer pricing practices on tax avoidance in Indonesian multinational companies through a literature review. This study examines various theoretical frameworks and empirical evidence to understand how multinational companies manipulate transfer pricing to shift profits to low-tax jurisdictions, thereby reducing their tax liabilities in Indonesia. This review synthesizes findings from existing studies, highlights challenges faced by Indonesian tax authorities in detecting and combating transfer pricing abuse, and proposes potential strategies to improve regulatory oversight and ensure fair tax collection.
IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN MANAGEMENT ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL REPORTS (SLR APPROACH) Fadhlurrahman, Rafli; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.553

Abstract

This study aims to analyze the impact of implementing International Financial Reporting Standards (IFRS) on accounting management systems and the quality of corporate financial statements. The research method used is a Systematic Literature Review (SLR), with data sources derived from 25 journals indexed in Scopus and SINTA. This study examines changes in accounting policies, the integration of technology into accounting systems, internal control, and challenges in IFRS implementation. The results indicate that IFRS enhances the transparency and comparability of financial statements by reducing earnings management practices and improving the timeliness of loss recognition. Additionally, IFRS encourages companies to adopt more advanced accounting information systems to ensure accuracy and efficiency in financial reporting. However, IFRS implementation also faces challenges, such as the costs of technological adjustments and the need for stronger regulatory oversight. In conclusion, IFRS plays a crucial role in improving financial reporting quality and the effectiveness of accounting management systems, but its success largely depends on a company’s readiness to adapt to regulatory changes. Therefore, it is recommended that companies invest in accounting technology, enhance human resource capacity, and strengthen internal oversight to maximize the benefits of IFRS and mitigate associated risks.
THE ROLE OF LEADERSHIP STYLE IN EMPLOYEE PERFORMANCE: A SYSTEMATIC LITERATURE REVIEW Ka Utama, Hendri; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.554

Abstract

Amid the dynamics of global business competition, leadership capabilities play a vital role in optimizing HR productivity while ensuring organizational sustainability. The latest data from the World Economic Forum (2023) reveals that more than half of world-class companies place leadership as a key component of strategic success. However, there is still debate about which leadership style is most effective in driving employee performance. This study is designed to explore the impact of several leadership styles—such as transformational, transactional, and authentic—on employee productivity, while examining how performance management systems function as a mediating factor. The research method used is a systematic literature review by analyzing previous studies indexed in Scopus and Google Scholar. The results of the study show that transformational leadership significantly strengthens employee motivation, commitment, and innovation, while Although transactional leadership is often considered rigid, this approach has proven to be efficient in work environments that prioritize discipline and structure, such as the manufacturing sector or emergency services. In addition, an effective performance management system can strengthen the relationship between leadership style and employee performance. These findings provide practical implications for organizations in designing more effective leadership training programs and performance management systems.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL COST EFFICIENCY AND PROFITABILITY: A SYSTEMATIC LITERATURE REVIEW Zahrani, Olivia Putri; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study aims to analyze the effect of EMA on environmental cost efficiency and corporate profitability in Indonesia through the Systematic Literature Review (SLR) approach. This study examines 30 scientific articles from journals indexed by Scopus (Q1 & Q2) and Sinta (minimum Sinta 4) to obtain a comprehensive picture of research trends, key findings, and challenges faced in implementing EMA in various industrial sectors. The results of the study indicate that the implementation of EMA has a positive impact on environmental cost efficiency, especially in terms of waste reduction, energy efficiency, and optimization of more environmentally friendly production processes. Through more accurate recording and reporting of resource use and environmental impacts, EMA allows companies to identify areas that need improvement so that they can reduce environmental-related operational costs. In addition, several studies have shown that companies that implement EMA tend to have higher levels of profitability than companies that have not implemented it. This is due to increased efficiency in resource management, reduced environmental tax burdens, and a better corporate image in the eyes of stakeholders. The implications of this study emphasize the importance of policies that support the implementation of EMA in the industrial sector, both through government incentives and increased regulations that require environmental accounting reporting. This study also provides insights for academics and practitioners regarding the role of EMA in improving operational efficiency and business sustainability of companies. With the integration of business strategy and environmental approach based on EMA, it is expected that companies in Indonesia can achieve a balance between economic growth and environmental sustainability.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: A LITERATURE REVIEW STUDY Failasufa, Mila; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

The purpose of this study is to systematically analyze previous research on the application of corporate social responsibility to financial performance. Using the Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes findings from 38 scientific journals indexed by Scopus, Q1, Q2, Q3 and Sinta 2 to Sinta 3 for 5 years, from 2020 to 2024. The results of the review indicate that CSR can improve financial performance by increasing reputation, customer loyalty, and access to capital. However, in some cases, excessive CSR investment can be a financial burden for the company. Factors such as ownership structure, CSR regulations. Several studies have also found that the relationship between CSR and financial performance is not always linear, but can be U-shaped or inverted U-shaped
MANAGEMENT ACCOUNTING PRACTICES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW ON POSITIVE OUTCOMES AND NEGATIVE OUTCOMES Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i3.563

Abstract

This article presents a systematic review of the development of management accounting practices (MAPs) in the public sector through an analysis of 29 Scopus-indexed articles from high-impact journals (Q1 and Q2) published between 2020 and 2024. The research findings reveal that the implementation of MAPs has contributed to increased transparency through Integrated Reporting and operational efficiency using techniques such as Activity-Based Costing. However, its implementation still faces various challenges, including financial statement manipulation, privacy issues, and resistance to change. This review also identifies a diversity of theories underlying MAPs research, such as New Public Management, Institutional Theory, and Stakeholder Theory. The study provides academic contributions by synthesizing recent findings and offers practical recommendations for stakeholders in the public sector.
THE IMPACT OF CARBON EMISSION DISCLOSURE ON CORPORATE REPUTATION AND FINANCIAL PERFORMANCE Triasma, Citra; Sari, Rela
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study examines the impact of carbon emission disclosure on corporate reputation and financial performance. Carbon emission disclosure is considered a form of transparency and accountability of companies towards environmental issues, which can indirectly influence the company’s image and financial performance. Using a qualitative approach with a literature review method, this research collects and analyzes several secondary sources from international journals, books, and reports from relevant institutions. The analysis results indicate that carbon emission disclosure, when conducted transparently and comprehensively, can enhance a company's reputation by strengthening stakeholder trust and consumer loyalty. On the other hand, such openness encourages companies to optimize operational efficiency, reduce costs, and attract investment, thus contributing positively to long-term financial performance. These findings highlight the importance of integrating carbon emission disclosure into business strategies as a risk management tool and an effort to enhance corporate sustainability.

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