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Pengungkapan Environmental, Social and Governance (ESG) pada Pemerintah Daerah: Analisis Bibliometrik Yesica Arinda Damayanti; Indrawati Yuhertiana
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6098

Abstract

Environmental, Social and Governance (ESG) disclosure in local governments is needed to increase the disclosure of non-financial information to the public and stakeholders. The aim of this research is to analyze the development of research regarding ESG disclosure in local governments. The research method used is bibliometric analysis which maps deep research database Google Scholar from 2019-2023. After going through the filtering process, 57 articles were obtained which were processed using the application Publish or Perish and VOSviewer. The research results show that there are 6 clusters that explain the aspects and factors that are interrelated in the formation of ESG disclosures in local governments. The research results also show that ESG disclosure in local governments is still a hot topic for research. It is hoped that this research can contribute to future researchers and add information related to ESG disclosure to local governments.
Pengaruh Environmental, Social, Governance Terhadap Nilai Perusahaan Pertambangan Henoch Setyo Purnomo; Yuhertiana, Indrawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 4 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i4.6801

Abstract

This research aims to analyze the influence of Environmental Social Governance (ESG), profitability, and leverage on the value of mining companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2023 period. Company value is measured using Tobin's Q, while the independent variables include ESG score, Return On Assets (ROA) as a proxy for profitability, and Debt to Equity Ratio (DER) as a proxy for leverage. The research method used is quantitative with a panel data regression approach. The sample consists of 19 mining companies selected through a purposive sampling method. Research data was obtained from annual reports and company sustainability reports published during the research period. The research results show that ESG and leverage do not have a significant effect on company value, while profitability has a positive and significant effect on company value. This indicates that ESG implementation has not become a primary consideration for investors in assessing companies in the mining sector, and that company debt levels have not become a primary concern in making investment decisions. It is also known that a company's ability to generate profits is an important factor for investors.
Literasi Keuangan Melalui Sosial Media pada Wanita Pekerja : Analisis Bibliometrik GIta Sekar Melati Putri; Indrawati Yuhertiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7390

Abstract

This study aims to analyze the evolution of publications on the topic of financial literacy through social media among working women between 2019-2024, as well as to identify the scholarly articles with the highest number of citations on the topic. Data was collected using Google Scholar with the keywords “financial literacy” and “social media”. Search criteria included article title, abstract, and relevant keywords within 2019-2024. The search results showed 890 journal articles. Of these, 119 articles were further analyzed using VOSviewer 1.6.20 software. Financial literacy through social media is very interesting to be raised as a topic, by appointing working women as the object of research which is also associated with financial behavior variables..
Elaborasi Prinsip Environmental pada Lembaga Kemasyarakatan di RT 004 RW 001 Banjar Sugihan Surabaya Rizal Amanullah; Indrawati Yuhertiana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.8701

Abstract

This study aims to analyze and identify the extent to which the principles of Environmental, Social, and Governance (ESG) are implemented in community institutions such as the Neighborhood Association (RT) and Community Association (RW). It focuses on examining waste management and land management practices. The research method used is qualitative with a phenomenological approach. Data collection techniques include observation, interviews, and documentation. Data analysis was conducted using triangulation. The study was carried out in RT 004 RW 001 Banjar Sugihan, Surabaya. The results indicate that the community institutions in RT 004 RW 001 Banjar Sugihan, Surabaya have implemented ESG principles, although several areas still require evaluation and improvement in their application within the community.
Penerapan Green Accounting dan Dampaknya terhadap Kinerja Keuangan Audita, Anya Tamara Fina; Yuhertiana, Indrawati; Wilasittha, Acynthia Ayu
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27541

Abstract

Tujuan Penelitian: menganalisis sejauh mana green accounting berpengaruh terhadap kinerja keuangan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan metode purposive sampling sehingga diperoleh 13 perusahaan sebagai sampel dengan total 52 data sampel.Originalitas/Novelty: keterbaruan pada penelitian ini terletak pada pada sektor yang diteliti serta periode waktu yang digunakan. Penelitian sebelumnya belum secara khusus membahas sektor energi di Bursa Efek Indonesia dengan rentang tahun 2021-2024Hasil Penelitian: Hasil analisis menunjukkan adanya pengaruh positif antara green accounting dengan kinerja keuanganImplikasi: Investasi pada praktik lingkungan yang baik berdampak positif pada profitabilitas, sehingga green accounting bukan hanya kewajiban regulasi, tetapi alat peningkat daya saing perusahaan sektor energi Research Objectives: analyzing the extent to which green accounting affects the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024.Research Method: This study used an explanatory quantitative approach with purposive sampling, resulting in 13 companies as samples with a total of 52 sample data.Originality/Novelty: The novelty of this study lies in the sector studied and the time period used. Previous studies have not specifically discussed the energy sector on the Indonesia Stock Exchange for the period 2021-2024.Research Results: The results of the analysis show a positive relationship between green accounting and financial performance.Implications: Investing in good environmental practices has a positive impact on profitability, so green accounting is not only a regulatory obligation, but also a tool to enhance the competitiveness of companies in the energy sector.
Peran Profesi Akuntan dalam Meningkatkan Ketahanan Keuangan di Era Vuca Zahra, Bilqist Nabila; Yuhertiana, Indrawati
Studi Akuntansi dan Keuangan Indonesia Vol 8 No 1 (2025): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.8.1.30-39

Abstract

This study aims to analyze the development of publications, trends, and dynamics related to the topic of the Accounting Profession and Financial Resilience in the VUCA Era (Volatility, Uncertainty, Complexity, Ambiguity) from 2020 to 2024, as well as to identify scientific articles with the highest number of publications on this topic. The data was collected using the Publish or Perish application with Google Scholar as the database. The implemented criteria included article titles, abstracts, and keywords within the time frame of 2020–2024. The search process resulted in 200 articles, which were further analyzed using VOSviewer software, yielding 85 articles relevant to the topic of the Accounting Profession and Financial Resilience in the VUCA Era. Subsequently, through variable selection in VOSviewer, 24 variables were identified as being associated with the accounting profession and its role in financial resilience in the VUCA era.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Adelia Putri Nur Silviana Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Amelia, Adinda Dhea Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Asiyanti, Adinda Audita, Anya Tamara Fina Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dewi, Ika Oktaviana Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dinda Alfia, Famia Septa Dita*, Faiza Rahma Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Edo, Kalvin Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faisal Bachmid, Muhammad Faiz Marwan Prayoga Faiza Rahma Dita* Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono GIta Sekar Melati Putri Handayani, Dwi Lia Hardjatie, Susi Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Hero Priono, Hero Himmah, Ika Faiqotul Ignathia Martha Hendrati Indah kirana, Nanda wahyu Ines Almaida Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Karina Rakhma Pratitrasari Kartika Vania Putri Luluk Desva Fitriah M. Yogi Riyantama Isjoni Maheran Zakaria Makhnun, Intan Jauharul Manneh, Kekoto Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Nur Azizah, Qonita Nurul Fitria Oktaria Nysa Wardani Oryza Tannar Partoyo Partoyo Partoyo Permatasari, Lintang Putri Prameswari, Axanda Bilqis Putri, Ailani Almira Hartono Putri, Yohana Nandiva Qonaa Mukti, Muhammad Ayub Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Savinathul Nadzah Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto, Soeparlan Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suryana, Kadek Desinta Maharani Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oriza Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wardani, Oktaria Nysa Wati, Seftin Fitri Ana Wicaksana, Febrian Eka Candra Widodo, Condro Widyastuti, Andini Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan Yulianti, Neneng Ina Zahra, Bilqist Nabila