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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT Journal of Management and Economics Research
Vina Winda Sari
Universitas Medan Area, Medan
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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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 2 (2025): April 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.
Optimalisasi Pemberdayaan Ibu Rumah Tangga melalui Pelatihan Bisnis Online dan Pengelolaan Keuangan Digital untuk Meningkatkan Pendapatan Keluarga Muhammad Syahrizal; Dian Purnama Sari; Hablil Ikhwana; Syamsul Bahri; Vina Winda Sari
JPM: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v7i1.3221

Abstract

This community service program aimed to improve the ability of housewives to utilize online business and digital financial management as an effort to increase family income in Medan City. The main problems faced by the participants were low digital literacy, limited use of social media and marketplaces for business marketing, and inadequate financial management of household businesses. The implementation method used a participatory approach consisting of initial observation, identification of partner needs, online business training, digital financial management training, practical sessions, mentoring, and program evaluation. The participants consisted of 20 housewives managing micro and small household businesses in culinary, fashion, handicraft, and cosmetic sectors. The results showed an improvement in participants’ digital capabilities after participating in the training, where most participants were able to use social media and marketplaces as business marketing tools. In addition, participants also began to understand the importance of financial recording and the use of simple digital financial applications in managing household businesses. Participant satisfaction with the program was also positive because the training materials were considered relevant to their business needs and easy to implement in daily business activities. This community service program is expected to become a model for women’s economic empowerment based on digital technology to support sustainable family welfare improvement.
Co-Authors Dian Purnama Sari Hablil Ikhwana Muhammad Syahrizal Rizky Indra Saputra Suginam Suginam Syamsul Bahri