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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan
Ayatulloh Michael Musyaffi
Universitas Negeri Jakarta, Indonesia
Economics, Econometrics & Finance

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Cognitive Analytics in ESG Performance Measurement and Investment Decision-Making: The Moderating Role of Corporate Governance Hendrarini Suryaningtiyas; Unggul Purwohedi; Ayatulloh Michael Musyaffi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4990

Abstract

This study aims to examine the role of cognitive analytics in measuring Environmental, Social, and Governance performance and its influence on investment decisions with corporate governance as a moderating variable. This study uses a qualitative approach in the form of library research with a systematic, analytical, and critical descriptive analysis method of relevant literature. Data were collected from 100 articles indexed in the Scopus database for the period 2022-2025, then analyzed using bibliometric analysis and data visualization through Harzing’s Publish or Perish and VOSviewer software. Governance was the most discussed topic, followed by ESG performance and investment decisions. English was the dominant language in publications, with the main fields of study being Business, Management, and Accounting. Publication trends showed a significant increase from year to year, especially in 2024 and 2025. Factors that shape ESG performance, as well as governance aspects such as board size and diversity. Investment decision-making, behavioral factors such as prospects, heuristics, and herding are the main focus. Corporate governance acts as a moderator that strengthens the relationship between ESG performance and investment decisions. An integrative conceptual model linking these three variables with cognitive analytics as a measurement and analysis tool is proposed to improve sustainable decision-making.
MAPPING THE DRIVERS OF TAX COMPLIANCE TO ESTABLISH STRATEGIC IMPROVEMENT PRIORITIES THROUGH IMPORTANCE–PERFORMANCE Ayatulloh Michael Musyaffi; Hera Khairunnisa; Wahyu Wastuti; Unggul Purwohedi; Muhammad Yusuf; Rochma Sudiati; Christian Wiradendi Wolor; Maulana Amirul Adha
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43229

Abstract

Tax compliance plays a pivotal role in strengthening regional fiscal capacity. This study aims to map the determinants of tax compliance by analyzing taxpayers’ perceptions of awareness, service quality, public policy evaluation, and monitoring mechanisms, employing a descriptive quantitative approach. A total of 354 valid responses were obtained through accidental sampling in public activity centers. Data were analyzed using Importance–Performance Map Analysis (IPMA) to identify strategic priorities. The findings show taxpayers’ awareness and compliance demonstrate the highest performance, while service quality, policy evaluation, and monitoring remain at a moderate level. This study provides evidence-based insights to support the enhancement of regional tax administration and the formulation of more effective tax policy reforms.
Co-Authors Christian Wiradendi Wolor Hendrarini Suryaningtiyas Hera Khairunnisa Maulana Amirul Adha Muhammad Yusuf Rochma Sudiati Unggul Purwohedi Wahyu Wastuti