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All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Al-Buhuts (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Nurpratiwi, Tiara
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Bibliometric Analysis: Environmental, Social, and Governance in the Public Sector Nurpratiwi, Tiara; Anggreni, Meilinda; Mariza Syafitri , Twenty
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5411

Abstract

This study aims to comprehensively map the global research landscape of Environmental, Social, and Governance (ESG) performance in the public sector and government from 2015 to 2025 using bibliometric analysis. Utilizing data from 231 articles sourced from the Web of Science database and analyzed with R Studio and VOSviewer software, this study identifies publication trends, key contributors, thematic evolution, and research gaps. Key findings reveal a very significant increase in research interest, with an annual growth rate reaching 40.97%. The journal Sustainability emerged as a dominant source, and China leads in publication volume, while countries like Egypt demonstrate high citation impact efficiency. Central themes such as Sustainable Development Goals (SDGs), public sector, and government have evolved towards more specific issues including ESG performance, government subsidies, and the role of local government. Six main thematic clusters were identified, reflecting a focus on core global sustainability concepts, ESG performance in specific country contexts (China), governance (Bangladesh), the 2030 Agenda (Spain), and e-government (India). This study concludes a strong research dynamic and identifies crucial future research areas, including innovative financing mechanisms, SDG localization strategies, analysis of SDG interactions, broader stakeholder roles, climate resilience integration, and the development of long-term impact evaluation methodologies. Keywords: ESG Performance, Public Sector, Bibliometric Analysis, Sustainable Development Goals, Research Trends  
Pendampingan Penyusunan Laporan Keuangan Sederhana bagi Pelaku Usaha Derbi Beauty Glow (DBG) Anggreni, Meilinda; Nurpratiwi, Tiara; Carolina, Dessy; Syafitri, Twenty Mariza
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i3.388

Abstract

This  community service activity aims to provide understanding and training to the managers of Derbi Beauty Glow (DBG), located on Jl. Tanjung Barangan, Palembang City, regarding the importance of preparing financial reports as part of accountable and sustainable business management.  The activity was conducted on July 1, 2025, at 1:30 PM WIB and was attended by the business owner. The activity included educational sessions and practical training covering basic understanding of financial statements, recording of income and expenditure transactions, and the preparation of a simple profit and loss statement. The results of the activity showed an increase in participants' knowledge and skills in systematically preparing business records, which is expected to support decision-making and business sustainability through more organized and informative financial management.
Determinants of accounting fraud with unethical behavior as an intervening variable in OPD Palembang city government Meilansari, Selvita; Ofasari, Dian; Nurpratiwi, Tiara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.62-74

Abstract

This study focuses to analyze the effect of internal control, conformity of compensation, information asymmetry and compliance to accounting standards on accounting fraud with unethical behavior as intervening variable in Palembang. This study uses 253 employees of government agencies in Palembang. Primary data is used and processed through structural equation model (SEM) using smartPLS.The result shows that internal control and conformity of compensation have negative and significant effect on unethical behavior, information asymmetry and compliance to accounting standard have positive effect on unethical behavior. However information asymmetry is found to be insignificant. Furthermore, conformity of compensation, information asymmetry and compliance to accounting shows negative and significant effect on accounting fraud meanwhile internal control have positive and insignificant effect. Unethical behavior is found to have positive and significant effect on accounting fraud. The result of sobel test shows that unethical behavior cannot mediate the relationship between internal control, conformity of compensation and compliance to accounting standards on accounting fraud while unethical behavior is also find cannot mediate the effect between information asymmetry on the accounting fraud.
How Women On Boards Can Drive Carbon Emission Disclosure With Carbon Tax Policy Nurpratiwi, Tiara; Sri Mulatsih, Endang; Fikriyansyah, Ahmad
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4237

Abstract

The purpose of this study is to investigate the role of women on board in influencing corporate carbon emissions disclosure, taking into account the impact of carbon tax implementation. This study utilizes both quantitative and qualitative approaches. Data analysis was conducted using panel data logistic regression. Quantitative data obtained from annual reports and sustainability reports of mining companies on the Indonesia Stock Exchange for the period 2016-2022 were compiled in a panel data format that includes cross-section and time series elements. A logistic regression analysis approach using STATA version 18 was used to test the relationship between the dependent variable, carbon emissions disclosure, and independent variables, such as the proportion of women on board and the proportion of female audit committee. Qualitative data was obtained through a literature review that discusses the impact of women's presence on boards of directors on carbon emissions disclosure in Asian countries. The study population is coal production sub-sector companies on the Indonesia Stock Exchange, with purposive sampling obtained a sample of 12 companies that meet the criteria related to consistency of listing and availability of annual reports. The result of this study is that the presence of Women on Board significantly supports the disclosure of carbon emissions in sub-sector mining companies in Indonesia, in line with similar findings in Asian countries. However, carbon tax policy is shown to weaken the relationship. Thus, further research is needed to investigate other factors that may influence carbon emissions disclosure in the mining industry and other sectors.
PAJAK EKONOMI SIRKULAR DAN KEBERLANJUTAN LINGKUNGAN Oktarini, Kurnia Widya; Nurpratiwi, Tiara; Tjegame, Averroes Ar Razy
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 2 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i2.672

Abstract

Era Digitalisasi telah menyebabkan peningkatan aktivitas manusia yang melibatkan perangkat elektronik, yang pada gilirannya menghasilkan peningkatan jumlah limbah elektronik (e-waste). Sebagai salah satu pengguna perangkat elektronik terbesar di dunia, Indonesia menghadapi tantangan signifikan dalam mengelola e-waste. Strategi pengolahan e-waste dapat diintegrasikan dengan Strategi Ekonomi Sirkular Nasional. Penelitian ini bertujuan untuk mengeksplorasi bagaimana kebijakan pajak dapat mendukung ekonomi hijau Indonesia, dengan fokus pada ekonomi sirkular. Penelitian ini menggunakan metode tinjauan pustaka kualitatif, dengan mengandalkan sumber data sekunder dari sumber teoritis dan penelitian sebelumnya. Studi ini menyimpulkan bahwa Circular Industrial Economy (CIE) adalah pengembangan berkelanjutan dari ekonomi sirkular yang bertanggung jawab dalam mengelola aset manufaktur. Pemerintah dapat memberikan insentif pajak untuk mendorong praktik berkelanjutan dan pengelolaan e-waste yang efektif. Insentif pajak memberikan manfaat keuangan dan keuntungan kompetitif bagi perusahaan. Menggabungkan insentif pajak dengan peraturan dan kampanye kesadaran meningkatkan efektivitasnya. Pada akhirnya, sinergi antara ekonomi sirkular dan insentif pajak akan mendukung pencapaian ekonomi hijau.
PERHITUNGAN DAN PENYUSUNAN JURNAL PENCATATAN BIAYA PRODUKSI PADA PONDOK BAKSO LESTARI KOTA PALEMBANG Syafitri, Twenty Mariza; Nurpratiwi, Tiara; Anggreni, Meilinda; Wahyuni, Sri; Carolina, Dessy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14829738

Abstract

The determination of cost of goods manufactured is crucial for MSMEs (Micro, Small, and Medium Enterprises) to set selling prices, manage costs, and calculate profit and loss. Pondok Bakso Lestari, an MSME in Palembang, still uses a simple estimation method in calculating the cost of goods manufactured due to a lack of understanding of factory overhead costs. This community service aims to provide an understanding of the importance of analyzing and calculating the Cost of Goods Manufactured for business sustainability. The method used is assistance and training on calculating the Cost of Goods Manufactured using explanation methods and direct examples. As a result, business owners understand the importance of calculating and determining the Cost of Goods Manufactured. After the training, business owners are able to calculate and prepare cost of production accounting journals independently. In conclusion, Pondok Bakso Lestari can determine more competitive and affordable selling prices after understanding the calculation of the Cost of Goods Manufactured, thereby attracting customer interest and encouraging business sustainability.
Keberagaman Dewan Direksi dan Kinerja Keuangan: Peran Mediasi ESG pada Perusahaan ASEAN Nurpratiwi, Tiara; Meilinda Anggreni; Twenty Mariza Syafitri; Dessy Carolina
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.1893

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh keberagaman dewan direksi (gender dan keahlian) terhadap kinerja keuangan perusahaan, serta menguji peran kinerja Environmental, Social, and Governance (ESG) sebagai variabel mediasi. Metode penelitian menggunakan pendekatan kuantitatif dengan data panel seimbang (balanced panel) yang mencakup 34 perusahaan non-keuangan di kawasan ASEAN periode 2017–2024. Analisis data dilakukan menggunakan regresi data panel model Fixed Effect Model (FEM) serta analisis jalur (path analysis) dengan Uji Sobel untuk memvalidasi hipotesis mediasi. Hasil penelitian menunjukkan bahwa keberagaman gender berpengaruh positif signifikan terhadap kinerja ESG dan kinerja keuangan. Sebaliknya, keberagaman keahlian berpengaruh negatif terhadap kinerja ESG namun tetap berkontribusi positif terhadap kinerja keuangan. Secara spesifik, kinerja ESG terbukti memediasi hubungan antara keberagaman gender dan kinerja keuangan, namun tidak signifikan memediasi hubungan keberagaman keahlian. Kesimpulannya, keberagaman gender efektif menyelaraskan tujuan keberlanjutan dan profitabilitas, sedangkan keberagaman keahlian cenderung memicu konflik kognitif dalam aspek ESG meskipun menguntungkan secara finansial. Penelitian ini menyarankan penguatan representasi perempuan dan penyeimbangan komposisi keahlian dewan untuk optimalisasi nilai perusahaan jangka panjang.
Co-Authors Anggreni, Meilinda Carolina, Dessy Dessy Carolina Fikriyansyah, Ahmad Mariza Syafitri , Twenty Meilansari, Selvita Meilinda Anggreni Ofasari, Dian Oktarini, Kurnia Widya Sri Mulatsih, Endang Sri Wahyuni Syafitri, Twenty Mariza Tjegame, Averroes Ar Razy Twenty Mariza Syafitri