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Carbon Accounting and Climate Risk Reporting: A Comprehensive Bibliometric Review Arridho Abduh; Muhammad Luthfi Hamzah; Ermina Rusilawati; Siti Intan Nurdiana Wong Abdullah
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10494

Abstract

The increasing urgency of climate change mitigation has significantly elevated the importance of carbon accounting and climate risk reporting in both academic research and corporate practice. This study presents a comprehensive bibliometric review of scholarly publications on carbon accounting and climate risk reporting to map the intellectual structure, thematic evolution, and emerging research trends in the field. Using data extracted from the Scopus database, this review analyzes publications over the period 2000–2024. Bibliometric techniques, including performance analysis and science mapping (co-authorship, co-citation, and keyword co-occurrence analysis), are employed to identify influential authors, journals, institutions, and countries, as well as dominant and emerging research themes. The findings reveal a substantial growth in publications after the Paris Agreement (2015), reflecting increased global attention to climate-related financial disclosure, carbon assurance, ESG reporting, and sustainability governance. The intellectual structure of the field is primarily clustered around four major themes: (1) carbon disclosure and reporting quality, (2) assurance and verification mechanisms, (3) carbon management and performance measurement, and (4) climate risk, financial stability, and regulatory frameworks. Recent studies increasingly integrate climate risk reporting with financial performance, investor perception, and sustainable finance. This review contributes by providing a structured synthesis of the literature, highlighting research gaps, and proposing a future research agenda, particularly in relation to mandatory disclosure regimes, digitalization in carbon accounting, and the harmonization of global reporting standards. The results offer valuable insights for academics, policymakers, regulators, and practitioners seeking to enhance transparency, accountability, and decision-usefulness in climate-related financial reporting.
Child Support Payments Post-Divorce: A Comparison of Indonesia and Malaysia With a Technological Approach M. Alpi Syahrin; Muhammad Luthfi Hamzah; Asiah Aqila; Hellen Last Fitriani
Kosmik Hukum Vol. 25 No. 2 (2025)
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kosmikhukum.v25i2.26197

Abstract

This study examines the mechanisms for child support payments post-divorce in Indonesia and Malaysia, with a technological approach proposed as a solution to enhance the effectiveness of fulfilling children's rights. The background of this research is the high divorce rates in both countries, which have implications for violations of children's rights to support. The objective of the study is to analyze the mechanisms for child support payments post-divorce in Indonesia and Malaysia, as well as to propose technology-based solutions to address challenges in the enforcement of court rulings related to child support. The research method employed is normative legal research, which involves examining various regulations and legal practices in both countries. The findings indicate that in Indonesia, although there are regulations governing child support obligations, their implementation still faces obstacles such as difficulties in executing court decisions. Meanwhile, in Malaysia, the Family Support Division (Bahagian Sokongan Keluarga, BSK) has played an active role in ensuring the fulfillment of child support through various monitoring and law enforcement mechanisms. This study recommends the use of technology, such as electronic payment systems and automatic salary deductions, to improve compliance with child support payments. Additional recommendations include the need for specific regulations governing child support payment mechanisms with a technological approach, as well as increasing legal awareness among the public regarding the responsibility of child support post-divorce.
Analisis Pengaruh Kualitas Produk, Harga dan Promosi terhadap Keputusan Pembelian Battery Sepeda Motor Silvia Sari Sitompul; Gustavito Chrispin; Muhammad Luthfi Hamzah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 1 No. 1 (2020): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v1i1.18

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas produk, harga, dan promosi terhadap keputusan pembelian di PT GS Battery Astra Otoparts Cabang Pekanbaru. Penelitian ini menggunakan metode deskriptif kuantitatif yaitu menjelaskan dan mendeskripsikan hasil penelitian yang diperoleh dari hasil kuesioner dan bersifat asosiatif untuk menjelaskan hubungan sebab akibat antara variabel bebas dan variabel terikat. Total sampel 50 responden dipilih secara accidental sampling yang merupakan konsumen yang membeli battery GS di PT GS Battery Astra Otoparts Cabang Pekanbaru. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kualitas produk dan harga berpengaruh positif terhadap keputusan pembelian, sedangkan variabel promosi berpengaruh negatif terhadap keputusan pembelian. Variabel kualitas produk dan harga berpengaruh signifikan, sedangkan variabel promosi tidak berpengaruh signifikan terhadap keputusan pembelian pada PT GS Battery Astra Otoparts Cabang Pekanbaru. Kata Kunci : Kualitas Produk, Harga, Promosi, Keputusan Pembelian
Inovasi Produk, Persepsi Harga, Pengalaman Konsumen dan Strategi Positioning dalam Meningkatkan Keputusan Pembelian Pada PT. Cahaya Sejahtera Riau Pekanbaru Jason Oscardo; Astri Ayu Purwati; Muhammad Luthfi Hamzah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 2 No. 1 (2021): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v2i1.126

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh inovasi produk, persepsi harga, pengalaman konsumen dan strategi positioning terhadap keputusan pembelian. Sampel yang digunakan dalam penelitian ini adalah 100 orang pelanggan yang membeli di PT Cahaya Sejahtera Riau Pekanbaru Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi linier berganda dengan SPSS. Variabel Independen adalah inovasi produk, persepsi harga, pengalaman konsumen dan strategi positioning yang diuji pengaruhnya terhadap keputusan pembelian sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa inovasi produk, persepsi harga dan strategi positioning berpengaruh positif signifikan terhadap keputusan pembelian sedangkan pengalaman konsumen tidak memiliki pengaruh signifikan terhadap keputusan pembelian. Kata kunci : inovasi produk, persepsi harga, pengalaman konsumen, strategi positioning dan keputusan pembelian.
Co-Authors Abdul Hamid Afifah Pendri Agus Syaifullah Al Khowarizmi Alfi Syahri Ali Alamuddin Muzaffar Alji Ridwan Syah Alam Amelia Melati Putri Amelia Rahmadani Amiruddin M Amin Amirudin M. Amin Amri Darwis Anang Helmi Anggi Hanafiah Anisa Putri Anisya Caty Praniffa Anjasy Syahroni Annisa Dahlia Anofrizen Anofrizen Anofrizen Anofrizen Ansharullah Ansharullah Apriansyah H Apriyendra Ari Parulian Arif Marsal Arif Marsal Arif Marsal Arif Rahman Winardi Arridho Abduh Arta Utama Asiah Aqila Astri Ayu Purwati Astri Ayu Purwati Astri Ayu Purwati Astri Ayu Purwati Astri Ayu Purwati Astri Ayu Purwati Aziza Femi Winanda Azizah Femi Winanda Bagas Susilo Celvin Angkasa Cintia Putri Trisia Daffa Takratama Savra Damar Wulan Dasri Surya Hamdani Dedi Purnomo Dekra Wond Dwi Putra Dieta Della Harmutika Della Oktoriani Desi Ratna Sari Desnelita, Yenny Dessy Elvyana Dinni Wahyuni Dinni Wahyuni Dwi Erlangga Eki Saputra Eki Saputra Eki Saputra Elzy Novianti Ermina Rusilawati Ermina Rusilawati Ermina Rusilawati Esa Ilham Ratullah Fandi Rahmat Halim Farenc Libara Farhan Aditya Farhan Hidayat Fauzan Luthfi Yaumul Adha Febdwi Suryani Febdwi Suryani Febi Nur Salisah Fika Safitri An fitara nisa Fitriani Sandes Frank Ben Gabriel Ardi Hutagalung Gathot Hanyokro Kusuma Gustavito Chrispin Hafiz Zikra Hafizha Wiranti Hamzah Hamzah Hamzah Hamzah Hanafiah, Anggi Haswir Haswir Hellen Last Fitriani Hendri Sayuti Hertina Hertina Idria Maita Indika Herni Intan Triana Putri Irgie Rachmat Fachrezi Irohito Nozomi Jansaris Othneil Purba Jason Oscardo Jimmy Jimmy Khairunnisa Lia Willyana Lovi Anisa Hultari Lubis, Arif Ridho M Afdal M Haikel Oksama M. Alpi Syahrin M. Fahli Zatrahadi M. Hayatul Fikri M. Ripaldo Pratama M.Nur Yogi Paspaye Maharani Nazwa Marcel Tri Wahyudi Megawati Megawati Megawati Megawati Megawati Megawati Mhd Dion Gustinov Michael Fernando Miftahur Rahman Mimelientesa Irman Mochammad Adhitya Pabottingi Mona Fronita Mona Fronita Muhammad Agung Al Affan Muhammad Dio Revansa Muhammad Donny Irwansyah Muhammad Fadli Ansyari Muhammad Ilham Zayadi Muhammad Isnaini Hadiyul Umam Muhammad Jazman Muhammad Jazman Muhammad Luthfi Hamzah Muhammad Nurwahid Muhammad Rayfansyah Muhammad Rezky Fadillah Muhammad Rizki Muhammad Rizki Muhammad Zacky Raditya Muharman Lubis Mulyono Mulyono Muthia Kamila Nabila Putri Nanda Try Luchia Nazaruddin Nazaruddin Ni Luh Putri Aryani Ni Wayan Novi Budiasni Nidhal Fikri Adiwidya Nilam Wahdiaz Azani Nova Idriani R Nur Sulaiman Syah Nurhafizah Putri Nurul Shahira Nyoto Ovie Julian Trivani Prayudani, Santi Preti Sinta Putri Khairani Putri Nuraini Qhairani Frilla F. Safiesza Qhoiril Aldi Giansyah Rachell Aprinastya Rafiki Syahputra Rahma Sani Nahampun Rahmad Kurniawan Rahmat Al Ghani Rahmat Al Ghani Raudah Islamiah Razanul Al Kiramy Reginus Fedlis Malau Riskina Saputri Riyo Saputra Rizky Ariansyah Rizky Ayu Mahroja Runi Aulia Putri Sarbaini Sarbaini Sarli Rahman Sephia Nazwa Auliani Septi Kenia Pita Loka Shalfa Vernia Shiva Aprilia Shukri Ahmad Sinta Paraswati Sisri Maharani Siti Badriah Siti Intan Nurdiana Wong Abdullah Siti Rohimah Sitompul, Silvia Sari Sri Murhayati Sulastry Rahma Dini Suri Wulandari Suryani Suryani Sutoyo Sutoyo Syaifullah Syaifullah Syaifullah Syaifullah T Taufiqul Mannan Tata Ayunita Pertiwi Tengku Khairil Ahsyar Tika Mutia Tilovmurodov Dostonbek Furqat Ugli Tomy Fitrio Tri Purnama Sari Umar Dani Umi Fariha Viki Kurniawan Wildani Putri Wulan Syaulia Safitri yahfizham, yahfizham - Yendra, Rado Yudi Waliyuddin Yulia Heriana Putri Yulia Ikhsani Yulinda Fitriani Yusrizal Yusti, Irwan Yuyun Yusnida Lase Zarnelly Zarnelly Zarnelly Zetri Rahmat Zulfadli Hamzah