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49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.

Quality Of Audit In Public Sector Organizations: Trends And Article Analysis Vitriyan Espa; Marsela Diaz; Soeprajitno, Raden Roro Widya Ningtyas
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.777

This study purpose to explore and analysis the "characteristics of audit quality" through two questions: 1. what are the publication trends of audit quality-themed articles based on research contributors, and 2. what are the developments in research related to audit quality up to the present. The study employs a systematic literature review using keywords that describe the article topic coverage to identify trends in audit quality characteristics. The sample consists of 26 articles from the database SCOPUS from 2011 to 2020 on audit quality. The results indicate that University Utara Malaysia's contributions dominate among institutional contributors to the articles, article contributions are predominantly from Indonesia by country, and contributions are dominated by the International Journal of Economics Research based on journal source. The final results related to audit quality show variability with appropriate testing. This research empirically contributes to the development of literature and aids in analyzing audit quality-related research.

49 Years Emerging of Environmental Performance: A Systematic Literature Review Vitriyan Espa; Soeprajitno, Raden Roro Widya Ningtyas; Marsela Diaz
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.778

This study aims to analyze trends, progress, and opportunities for future research. This study reviews 49 years of emergence of environmental performance through systematic literature and conducts content analysis. The data for this study were obtained from 244 sample articles from the period 1972 to November 2021 based on the SCOPUS database. The findings we obtained show trends in topic classification, research settings, theories, methods and analysis techniques as well as suggestions for further research. We classified 10 themes of research topics; Management Strategy; Financial and Corporate Performance; Management information System; Characteristics of Corporate Governance; Green Supply Chain Management; Requests for Environmental Performance Information Exist; Green Human Resource Management; Organizational Behavior; Environmental Regulations; Security Market Returns.

Educational Background Reputation and Corporate Social Responsibility Disclosure: Evidence from the CEO Tenure Phenomenon in Indonesia Refina Dwike Wahono; Adib Minanurohman; Raden Roro Widya Ningtyas Soeprajitno
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.715

Purpose: In Indonesia, the CEO's educational background is considered the appropriate indicator of how the policy is grounded in interests and reasoning. The purpose of this study was to examine the relationship between the CEO's educational background and corporate social responsibility practice. Method: We focus on testing the sample of the firm that was following the Global Reporting Initiative (GRI) indicator with 295 sample firm-year observations from Indonesia 2016–2019. The data collected from the CSRD from the sustainability report that the company discloses manually, hand-collected the educational background of the CEO, the financial report, and the annual report from the company accessed in the Indonesia Stock Exchange (IDX) and the OSIRIS database. Findings: This study found that a better educational background doesn't always result in better policy. In some cases, the CEO has a negative relationship with CSR. Specifically, the results of this study indicate that CEOs with a bachelor's degree (S1) on both reputation measures are not associated with CSRD. Implications: This study provides an important implication that the reputation of a CEO’s educational background does not necessarily translate into more effective corporate policies. The findings highlight the need for boards to focus on substantive governance practices and decision-making capabilities, rather than symbolic credentials, when formulating strategic policies. Novelty/Value: This study offers novelty by exploring the impact of CEO educational background and tenure on CSR disclosure, while highlighting that CEO educational reputation does not always enhance their commitment to CSR activities.

Strengthening Financial Planning Competencies among High School Students: A Community Engagement Program at SMA Edu Global Bandung Maya Safira Dewi; Raden Roro Widya Ningtyas Soeprajitno; Novy Fajriati
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2026): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/5qb23j30

The rapid growth of digital financial services has increased adolescents’ access to a range of financial products, including digital payments, e-wallets, and buy-now-pay-later services. However, this increased access is not always accompanied by adequate financial planning competencies, which can expose students to poor financial decision-making and consumerist behavior. This community engagement program aimed to strengthen students' financial planning competencies at SMA Edu Global Bandung through financial literacy education, practical budgeting exercises, financial planning workshops, and training in digital financial record-keeping using the Sepran Expense Manager application. The program involved approximately 150 students from Grades X, XI, and XII. Program effectiveness was evaluated using pre-test and post-test assessments administered to students who completed both questionnaires. The results indicate improvements across all financial planning indicators, particularly in understanding personal financial management, budgeting, and saving practices. Students also demonstrated greater awareness of the difference between needs and wants, of controlling impulsive spending, and of utilizing digital tools to support financial management. The findings suggest that combining financial literacy education with experiential learning activities can effectively improve students’ financial planning competencies and promote more responsible financial behavior. The program highlights the importance of integrating practical financial planning education into school-based student development activities to prepare adolescents for increasingly complex digital financial environments.

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