The logistics industry in Indonesia faces increasing pressure to balance operational efficiency with market responsiveness amid intense competition and geographical complexity. This study aims to systematically synthesize empirical evidence regarding the influence of Marketing-Oriented Logistics Service Quality (MOLSQ), Marketing Capability (MC), and Supply Chain Flexibility (SCF) on logistics firm performance through the mediating role of competitive advantage. A Systematic Literature Review (SLR) was conducted following the PRISMA 2020 guidelines. Twenty-five empirical studies published between 2020 and 2025 were selected from Scopus, ScienceDirect, Google Scholar, and nationally accredited SINTA journals. The synthesis indicates that MOLSQ, MC, and SCF consistently exert positive effects on competitive advantage, which subsequently enhances logistics firm performance. The findings further demonstrate that competitive advantage serves as the principal mechanism through which these strategic capabilities generate superior organizational outcomes. This review extends the Resource-Based View and Dynamic Capabilities Theory by proposing an integrated conceptual framework that combines logistics service quality, marketing capability, and supply chain flexibility within the Indonesian logistics context. The study also provides practical insights for logistics managers seeking to strengthen competitiveness through integrated strategic capabilities.
Ardian Tri Bawono, Sri Widyastuti, Derriawan· Journal of Creative Power a...· 0 citations
Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships.
Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting.
Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings.
Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
Winda Wulandari, Sri Widyastuti, Harnovinsah Harnovinsah et al.· Inkubis Jurnal Ekonomi dan B...· 0 citations
