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INDONESIA
Journal of Business, Technology, & Social Science
Published by INSTITUT BISNIS DAN KEUANGAN NITRO
ISSN : 29868459     EISSN : 29868459     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Business, Technology, & Social Science (Bugis) is a journal owned by IBK Nitro. This journal will publish the latest research results (no longer than 2 years ago) in the fields of Business, Technology and Social Sciences.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Sistem Informasi Menejemen
Articles 66 Documents
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The Influence of Risk Management Maturity on Organizational Performance in the Public Sector: A Systematic Literature Review Adi Purnama, Zuardiansyah; Sari , Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.908

Abstract

This study analyzes the influence of risk management maturity on organizational performance in the public sector using a Systematic Literature Review of 20 journal articles published between 2018 and 2025. The findings show that most studies report a positive impact, including improvements in reputation, operational effectiveness, flexibility, resilience, and the achievement of strategic objectives. However, two studies report negative effects due to silo mentality, bureaucracy, and failure of integration. Contingency Theory emerges as the dominant theoretical framework in explaining this relationship. The study concludes that risk management maturity has the potential to enhance public sector performance, but its success depends on contextual factors and proper integration.
The Influence of Corporate Culture on Firm Value: A Systematic Literature Review Failasufa, Mila; Sari , Rela
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.909

Abstract

This study aims to synthesize empirical evidence on the influence of corporate culture on firm value using a Systematic Literature Review (SLR) method with the PRISMA protocol. A total of 21 reputable journal articles published between 2019 and 2026 were analyzed. The results show that corporate culture generally has a positive impact on firm value through increased innovation, investment efficiency, crisis stability, integrity, ESG transparency, collectivism, and stock liquidity. However, negative effects are found in rigid hierarchical cultures and certain local contexts. The Resource-Based View emerges as the dominant theoretical framework (38%). The study concludes that corporate culture is a strategic asset in value creation, whose effectiveness depends on the alignment between cultural type, organizational life cycle, and local context.
The Influence of Corporate Governance on Enterprise Risk Management: A Systematic Literature Review Triasma, Citra; Isnuhardi, Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.910

Abstract

This study analyzes the influence of corporate governance on enterprise risk management (ERM) through a Systematic Literature Review (SLR) of 22 international journal articles published between 2017 and 2026. The results show that corporate governance generally has a positive impact on ERM (86% of the reviewed articles). Mechanisms such as board independence, directors’ financial expertise, risk committees, and audit committees are proven to enhance ERM effectiveness. Agency Theory emerges as the most dominant theoretical framework (41%). A small number of studies report weaknesses in implementation, limitations in ERM integration, and conservative tendencies associated with gender diversity. This study concludes that corporate governance is a crucial foundation for effective ERM; however, its success depends on the context and the design of governance mechanisms.
The Implementation of Good Corporate Governance (GCG) in Mitigating Earnings Management Practices: A Systematic Literature Review Fadhlurrhman, Rafi; Isnuhardi, Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.911

Abstract

This study aims to conduct a systematic review of global literature regarding the role of Good Corporate Governance (GCG) mechanisms in mitigating earnings management practices. The study use the Systematic Literature Review (SLR) method and PRISMA protocol, this research analyzes 25 reputable international journal articles published between 2020 and 2026. The analysis maps findings based on theoretical frameworks, GCG components, and oversight effectiveness. The results indicate that Agency Theory remains the dominant foundation in explaining the relationship between governance and earnings quality. The Audit Committee is identified as the most crucial GCG instrument, where independence and financial expertise of members are the primary determinants in detecting accrual discretion. However, this study also identifies the phenomenon of symbolic compliance, where governance fails to suppress earnings management if implementation is merely an administrative formality. Implications: This study emphasizes the importance of strengthening the substance of competence within internal corporate structures rather than merely fulfilling quantitative membership requirements
The Influence of ISO 31000 on Risk Culture: A Systematic Literature Review Zahrani, Olivia Putri; Isnuhardi, Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide a synthesis of the relationship between ISO 31000 and risk culture. Using a Systematic Literature Review (SLR) approach, the study examines how ISO 31000 influences organizational risk culture. The review is based on 20 journal articles indexed in Scopus (Q1–Q4). The findings indicate that the impact of ISO 31000 on risk culture is mixed. However, 16 out of 20 studies (80%) report a positive influence, particularly when supported by strong top management commitment, leaders’ emotional intelligence, and integration with strategic planning. In addition, key determinants of a risk-aware culture—such as accountability, effective communication, a common risk language, incentive systems, and continuous training—play a significant role in strengthening the relationship between ISO 31000 implementation and risk culture.
The Role of Governance Structure in Determining the Effectiveness of Fraud Prevention Strategies: A Systematic Literature Review Failasufa, Mila; Isnuhardi, Isnuhardi
BUGIS : Journal of Business, Technology, & Social Science Vol 4 No 1 (2026): Bugis Journal Vol 4 No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/bugis.v4i1.913

Abstract

This study examines the role of corporate governance in determining the effectiveness of fraud prevention strategies. Using a Systematic Literature Review (SLR) approach with the PRISMA protocol, this study analyzes 21 international journal articles published between 2015 and 2026. The findings indicate that Agency Theory is the most dominant theoretical framework (48%). The majority of studies (81%) report a positive impact of corporate governance on fraud prevention, while 19% report negative effects. Governance mechanisms such as audit committees, board independence, and internal controls are found to be effective in mitigating fraud; however, their effectiveness depends on contextual factors and the quality of implementation. This study concludes that corporate governance plays a significant role in fraud prevention, but its effectiveness requires a contextual and integrated approach.

Page 7 of 7 | Total Record : 66

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