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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan)
Muhammad Ali Ahmad
Ziauddin University Karachi
Economics, Econometrics & Finance

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ROLE OF MOTIVATION TO INNOVATION BEHAVIOR WITH KNOWLEDGE AS MEDIATING VARIABLE IN FEMALE BUSINESS OWNERS Helmi Buyung Aulia Safrizal; Vasio Sarmento Soares; Muhammad Ali Ahmad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 2 (2025): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i2.7009

Abstract

The objective of this research is to examine and analyze predictors of innovation behavior, namely motivation (extrinsic and intrinsic) and good knowledge. Therefore, it employs a quantitative research methodology, using a survey to collect data. Two hundred fifteen female respondents in SMEs in Madura have been collected for the data processes using SEM-PLS. The results indicate that all hypotheses were accepted. Both direct and indirect hypotheses demonstrate that knowledge can serve as a mediating variable in the indirect influence test. This research shows that good knowledge has a positive and significant impact. Similarly, the direct influence test also shows positive and significant results. The independent variable on adequate knowledge can be a good predictor of success as innovative behavior in making art, specifically producing batik. It has been one of cultural characteristics of the Maduranese community. The novelty in this research lies in the success of the valuable knowledge possessed by women in creating more valuable products.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE IN FINANCIAL STATEMENT ANALYSIS: BIBLIOMETRIC PERSPECTIVES Gregorius Jeandry; Zainuddin Zainuddin; Amin Dara; Iqbal M Aris Ali; Muhammad Ali Ahmad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7719

Abstract

This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
Co-Authors Amin Dara Gregorius Jeandry Iqbal M Aris Ali Safrizal, Helmi Buyung Aulia Vasio Sarmento Soares Zainuddin Zainuddin