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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Journal Of Midwifery And Nursing Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Analisis Bibliometrik: Tren Penelitian Sustainability Accounting pada Database Scopus (2015-2024) Sunarno, Reyhan Dzikriansyah; Ningsih, Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2628

Abstract

This study aims to analyze research trends in the field of Sustainability Accounting published in the Scopus database between 2015 and 2024. The method used is bibliometric analysis with the help of VOSViewer software. Of the total 406 articles found, 63 articles relevant to this topic were selected based on certain criteria, reducing the number of remaining articles by 84.5%. The results of the analysis using Overlay Visualization (Co-occurrence) show that sustainability accounting is the center of research that is closely related to sustainability reporting, environmental accounting, and sustainability management. The development of research from 2015 to 2024 began with a focus on basic concepts, then shifted to sustainability integration and deepened on climate change issues and carbon accounting. Network Visualization reveals the close relationship between concepts with the formation of certain topic clusters. Density Visualization shows that the main topics have been widely studied, while carbon disclosure and circular economy are still in the exploration stage. Limitations of this study include the reliance on data from Scopus which may not cover all relevant publications, and the selected timeframe (2015-2024) which may limit understanding of long-term trends. Future research is recommended to explore topics such as gas emissions and climate risk disclosures as they relate to environmental risk management and sustainability implementation, especially in developing countries.
Strengthening Governance for Sustainability : The Role of ESG Committees in Enhancing Corporate Sustainability Performance in Indonesia Rosyidah, Meifaza Ainur; Ningsih, Sri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2644

Abstract

Purpose: This study examines the impact of Environmental, Social, and Governance (ESG) committees on corporate sustainability performance in Indonesia. It evaluates whether ESG committees enhance sustainability reporting and corporate transparency, particularly in industries with high environmental and social risks. Methodology/approach: Using an Ordinary Least Squares (OLS) regression with a cluster approach, this study analyzes 907 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. Robustness tests such as Coarsened Exact Matching (CEM) and fixed-effects regression ensure result reliability. Findings: The findings reveal a significant positive relationship between ESG committees and corporate sustainability performance. Firms with ESG committees display higher ESG disclosure scores, especially in environmental and social aspects. This effect is more evident in high-risk industries and during crises like the COVID-19 pandemic. Practical implications: This study highlights the need for regulatory frameworks that encourage ESG committees to enhance corporate accountability and sustainability. It provides insights for policymakers, investors, and executives on improving sustainability governance. Originality/value: This research contributes to ESG governance literature with empirical evidence from an emerging market. It incorporates industry-specific and crisis-period analyses, offering a deeper understanding of ESG committee effectiveness.
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti Bau Toknok Cecep Kusmana Debi Novita Siregar deki Irawan Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Raihan Mubaraq Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat