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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Journal of Management and Economics Research
Rizky Indra Saputra
Universitas IBBI, Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Human Capital dan Efisiensi Biaya terhadap Profitabilitas Perusahaan melalui Kinerja Keuangan Suginam; Dewi Sarifah Tullah; Azwansyah Habibie; Rizky Indra Saputra
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 2 (2026): Edisi Mei 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i2.3044

Abstract

This study aims to analyze the effect of Human Capital and Cost Efficiency on Corporate Profitability through Financial Performance as an intervening variable. The research employed a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research objects consisted of companies listed on the Indonesia Stock Exchange with a total of 25 company respondents. The results indicated that Human Capital had a positive and significant effect on Financial Performance with a coefficient value of 0.651, while Cost Efficiency had a positive effect of 0.582 on Financial Performance. Furthermore, Financial Performance was proven to have a significant effect on Profitability with a coefficient value of 0.721. The mediation effect test results demonstrated that Financial Performance significantly mediated the relationship between Human Capital and Cost Efficiency on Profitability. In addition, the model evaluation results showed that all research indicators were declared valid and reliable based on loading factor, AVE, Composite Reliability, and Cronbach’s Alpha values that met SEM-PLS standards. This study indicates that improving the quality of human resources and operational cost efficiency can enhance corporate financial performance, which subsequently impacts sustainable profitability improvement.
Artificial Intelligence and Human Resource Competencies in SMEs: A Bibliometric Review of Research Trends Suginam Suginam; Sopi Pentana; Hafriz Rifki Hafas; Rizky Indra Saputra; Rizkah Fadillah
Journal of Management and Economics Research Vol 4 No 2 (2026): April 2026
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v4i2.351

Abstract

This study aims to analyze the development of research trends regarding artificial intelligence and human resource competence in small and medium enterprises (SMEs) through a bibliometric approach. The research background is based on the increasing role of artificial intelligence in the digital transformation of organizations, especially SMEs, which requires the readiness of human resource competencies as the main supporting factor in its implementation. The research method uses a bibliometric approach by analyzing scientific articles published in the period 2021–2026 from reputable databases such as Scopus, Web of Science, Google Scholar, Dimensions, and SINTA. Data were analyzed using VOSviewer and Publish or Perish software to map publication trends, keyword relationships, author collaboration patterns, and the impact of scientific citations. The results show that the number of publications related to this theme has increased significantly in the last five years, with the dominant keywords including artificial intelligence, human resource competence, SMEs, and digital transformation. In addition, the results of the analysis show a shift in research focus from a technology-based approach to an integrative approach that places human resource competencies as a strategic factor in the success of artificial intelligence adoption. This study concludes that the integration between artificial intelligence and human resource competencies is an important foundation in improving the competitiveness and sustainability of SMEs in the digital era.
Pengembangan Model Green Human Resource Development untuk Penguatan SDM Inovatif dan Berkelanjutan dalam Mendukung Indonesia Emas Rizky Indra Saputra; Jessica Alleysha Cristie Simbolon; Muhammad Rifqy
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2407

Abstract

This study aims to develop a conceptual model of Green Human Resource Development (GHRD) as a strategic approach to strengthening innovative and sustainable human resources in support of Indonesia’s Vision 2045. The research employs a qualitative approach through a systematic literature review of 20 reputable academic articles indexed in Scopus, Web of Science, and SINTA from 2020 to 2024. The data were analyzed using thematic analysis to identify key patterns, relationships, and success factors in GHRD implementation. The findings indicate that GHRD consists of three main components: green competency development, green leadership and reward system, and green organizational culture, which interact synergistically to form a green talent ecosystem. This ecosystem enhances green innovation capability, environmental performance, and workforce readiness for the green economy transition. The study contributes theoretically by offering a context-specific GHRD model for Indonesia and provides practical implications for policymakers and organizations in designing sustainable human resource development strategies.
Financial Transparency and Stakeholder Governance in ESG Reporting Research: A Bibliometric Perspective Dian Purnama Sari; Suginam Suginam; Vina Winda Sari; Rizky Indra Saputra
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.241

Abstract

This study aims to analyze the development of research on financial transparency, stakeholder governance, and ESG reporting through a bibliometric approach using data indexed in the Scopus database. The increasing global attention toward sustainability disclosure, corporate accountability, and stakeholder-oriented governance has encouraged rapid growth in ESG-related studies across various disciplines. This research applies bibliometric analysis to identify publication trends, dominant subject areas, leading journals, influential authors, collaboration networks, keyword dynamics, co-citation structures, and thematic evolution within the literature. The findings indicate that research on ESG governance and financial transparency has experienced significant growth, particularly after 2020, reflecting the rising importance of sustainability governance and responsible corporate practices in global business environments. The results also show that the dominant research themes include ESG disclosure, sustainability reporting, corporate governance, stakeholder accountability, green finance, and digital auditing. Furthermore, the study reveals that ESG governance research has become increasingly interdisciplinary by integrating perspectives from accounting, finance, sustainability, ethics, and technological innovation. Scientific collaboration among researchers and institutions from different countries also demonstrates the growing internationalization of sustainability governance research. In addition, emerging themes such as artificial intelligence, digital financial auditing, and sustainability assurance are becoming increasingly relevant within the ESG reporting landscape. This study contributes theoretically by strengthening the integration of stakeholder theory and legitimacy theory in sustainability governance research. Practically, the findings provide insights for corporations, regulators, and policymakers in improving transparency, governance quality, and sustainability reporting practices to support long-term organizational sustainability and stakeholder trust.
Analisis SWOT terhadap Implementasi Teknologi Blockchain sebagai Alat Pencegahan Fraud pada Sistem Akuntansi Suginam Suginam; Rosasmanizan binti Ahmad; Rizky Indra Saputra
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.242

Abstract

This study aims to analyze the implementation of blockchain technology as a tool for fraud prevention in accounting systems by employing a SWOT analysis framework to evaluate its strengths, weaknesses, opportunities, and threats. The main research problem arises from the growing complexity of accounting fraud in the digital era and the limitations of traditional accounting systems in providing transparency and data security. The findings indicate that blockchain offers strengths in enhancing transparency, accountability, and real-time auditing, but faces weaknesses such as high implementation costs and low digital literacy. On the other hand, new regulatory frameworks and global digital transformation present significant opportunities, while regulatory uncertainty and cybersecurity risks remain critical threats. The SWOT analysis was further developed into actionable strategies, including the adoption of triple-entry bookkeeping, real-time digital audits, hybrid blockchain, and blockchain-based forensic accounting. The novelty of this study lies in the integration of SWOT analysis with measurable operational indicators, enabling future empirical testing, as well as the development of a conceptual model that maps derivative strategies for blockchain-based fraud prevention in accounting.
Corporate Governance, Corporate Social Responsibility and Zakat Transparency in Islamic Financial Institutions: A Bibliometric Network Analysis Rizky Indra Saputra; Suginam Suginam; Azwansyah Habibie
Journal of Management and Economics Research Vol 3 No 3 (2025): Agustus 2025
Publisher : Graha Mitra Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62866/jomer.v3i3.244

Abstract

This study investigates the intellectual development of research on corporate governance, corporate social responsibility (CSR), and zakat transparency within Islamic financial institutions through a bibliometric network analysis. The study aims to map publication trends, influential sources, collaboration patterns, thematic evolution, and emerging research directions in the field. A bibliometric approach combined with the PRISMA framework was employed to ensure a systematic and transparent research process. Data were collected from the Scopus database using the search query related to zakat transparency and governance, resulting in 30 relevant publications published between 2010 and 2025. The analysis was conducted using publication performance indicators, co-word analysis, co-citation analysis, collaboration networks, thematic evolution, and keyword dynamics. The findings reveal a significant increase in scholarly attention after 2021, with 66.7% of publications appearing during 2024–2025, indicating that zakat transparency has become an increasingly important topic in Islamic economics and social finance. Governance, transparency, accountability, and zakat emerged as the dominant conceptual foundations of the literature, while newer themes such as blockchain, FinTech, sustainability, CSR integration, and digital accountability represent emerging research trajectories. Indonesia and Malaysia were identified as the leading contributors and primary collaboration hubs in the field. The study further demonstrates that zakat transparency has evolved from a narrow administrative concern into a multidimensional governance mechanism linked to institutional trust, stakeholder accountability, digital transformation, and social impact measurement. This research contributes by providing a comprehensive knowledge map that integrates fragmented discussions on governance, CSR, and zakat transparency and offers directions for future empirical and comparative studies in Islamic financial governance.
Co-Authors Azwansyah Habibie Azwansyah Habibie, Azwansyah Dewi Sarifah Tullah Dian Purnama Sari Hafriz Rifki Hafas Jessica Alleysha Cristie Simbolon Muhammad Rifqy Rizkah Fadillah Rosasmanizan binti Ahmad Sopi Pentana Suginam Suginam Suginam Vina Winda Sari