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All Journal Jurnal Riset Akuntansi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Pengabdian UntukMu NegeRI Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Majalah Ilmiah Warta Dharmawangsa JURNAL ILMIAH SIMANTEK Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat Cendekia: Media komunikasi penelitian dan pengembangan pendidikan islam Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Journal of Social Responsibility Projects by Higher Education Forum Jurnal ABDIMAS Budi Darma Indonesian Journal of Business Analytics (IJBA) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Inovasi Benefit : Journal of Bussiness, Economics, and Finance Jurnal Cendekia : Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam Jurnal Akuntansi dan Keuangan West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) International Journal of Economics and Management Scientica: Jurnal Ilmiah Sains dan Teknologi Journal of Macroeconomics and Social Development Riset Akuntansi dan Keuangan Indonesia Cendekia: Media Komunikasi Penelitian dan Pengembangan Pendidikan Islam
shara, yuni
Universitas Muslim Nusantara Al Washliyah
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Global Research Trends in Financial Reporting Quality – A Bibliometric Analysis of Scopus Publications 2000–2024 di Indonesia Judijanto, Loso; Kaswoto, Junet; Rays, Muh.; Akmal, Oktafiana; Shara, Yuni
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3170

Abstract

Penelitian ini bertujuan untuk memetakan dan menganalisis perkembangan riset global mengenai financial reporting quality melalui pendekatan bibliometrik berdasarkan publikasi yang terindeks Scopus selama periode 2000–2024. Dengan menggunakan metode bibliometrik kuantitatif dan teknik pemetaan sains, studi ini menganalisis pola pertumbuhan publikasi, struktur tematik, kolaborasi penulis dan institusi, serta jejaring kolaborasi antarnegara. Data dianalisis menggunakan perangkat lunak VOSviewer untuk menghasilkan visualisasi jaringan, overlay temporal, dan peta densitas. Hasil penelitian menunjukkan bahwa riset kualitas pelaporan keuangan pada awalnya didominasi oleh tema-tema teknis dan normatif seperti earnings management, audit quality, dan adopsi IFRS. Namun, seiring waktu, literatur berkembang menuju pendekatan yang lebih integratif dengan memasukkan isu keberlanjutan, manajemen kualitas, serta dimensi sosial dan perilaku. Analisis kolaborasi mengungkapkan bahwa produksi pengetahuan masih terpusat pada negara dan institusi tertentu, meskipun partisipasi negara berkembang menunjukkan tren peningkatan. Secara keseluruhan, studi ini memberikan gambaran komprehensif mengenai evolusi intelektual riset financial reporting quality dan menawarkan implikasi penting bagi pengembangan agenda penelitian masa depan yang lebih kolaboratif, multidimensional, dan relevan secara global.
Penempatan Green Point Sebagai Edukasi Publik Dalam Pembuangan Sampah Ongah, Harun; Shara, Yuni
Jurnal Pengabdian Masyarakat Inovasi Vol. 4 No. 1 (2025): February 2025
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/jpmi.v4i1.803

Abstract

Indonesia's rapid population growth has led to an increase in waste volume, yet only 63.3% is adequately managed. A primary obstacle in waste management is the low level of public literacy and limited access to sorting facilities. This community service project aims to enhance public education and facilitate inorganic waste disposal through the implementation of Green Points. The method involved a strategic collaboration between academics, PT Bank Central Asia Tbk. (BCA), and the Buddhist Tzu Chi Foundation Indonesia, Medan Branch. Facilities were strategically placed across three of BCA’s largest branches in Medan in 2020, 2021, and 2024, complemented by socialization sessions for nearly 100 employees. The results indicate a significant increase in participants' awareness and understanding regarding the importance of waste segregation at the source. The presence of Green Points as a visual education medium successfully transformed waste disposal behavior in the corporate environment, as evidenced by the consistent volume of recycled materials collected. This program recommends replicating similar partnership models in other institutions to expand the impact of community-based waste management.
Co-Authors Agustin, Kevin Akmal, Oktafiana Alfiyani , Yusnia Fitri Ali Djamhuri aliamin aliamin Alistraja Dison Silalahi Anggia Sari Lubis, Anggia Sari Anwari, Cici Muthia Arfan Ikhsan, Arfan Arif, Anggia Artika, Dela Ayu Sartika Pane Ayu Tifany Putri Azizul Kholis, Azizul Cici Ayu Wandira Dela Artika Fatmawati Fatmawati Habra, Mhd Dani Haidir Haidir Haidir Hidayat , Rahmat IRNA TRIANNUR LUBIS Judijanto, Loso Junita Putri Rajana Harahap Kariaman Sinaga Kaswoto, Junet Khoirudin, Rifki Lilis Maryasih, Lilis Malik, Abdul Muhammad Arfan Muhammad Syahrizal Ngajudin Nugroho Nila Lestari Novrys Suhardianto Nur Astri Sari Ongah, Harun Ovami, Debbi Chyntia Pane, Ayu Sartika Purwoko, Agus Rays, Muh. Rindhira Humairah Sari, Nur Astri Sinaga, Kariaman Siregar, Horia Sri Isnawati Sutarno Sutarno Tomy, Chairian Toni Hidayat Tsania Maulida Zefri Andika Andika