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RELATIONSHIP BETWEEN GREEN BONDS AND OTHER FINANCIAL ASSETS: A BIBLIOMETRIC ANALYSIS Herlina, Herlina; Dewayanto, Totok
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3710

Abstract - Green bonds have evolved in line with the aspirations of the economy. Green bonds, an initiative of economies to innovate and sustainably transform their financial systems, have drawn the attention of academics and policymakers due to the growing global concern for environmental protection, climate change mitigation, and adaptation. The purpose of this study is to investigate the development and scholarly evolution of the Green Bond idea through bibliometric analysis. A survey of academic literature from 2016 to 2024 (May) was conducted using the Scopus database. Intellectual structure and bibliographic analysis of the selected articles were conducted using R-Packages software and WebInterface Biblioshiny. The journals used in this study are Scopus-indexed journals, which are searched using the keywords green bond, cointegration, transmission, and spillover. The results showed that the theme of green bonds is exciting to research because it has increased yearly. France became the most researched country and produced 24 frequencies of articles. The most productive country with the most citations is China, which has 663 citations. Previous studies have found a spillover transmission from the financial asset market to the green bond market. This suggests that volatility in financial markets will spill over and affect the green bond market. This research can be used as an investment decision-making strategy, especially in building an investment portfolio. Keywords: Bibliometrix; Green Bond; Green Finance; Scopus; Spillover.

Implementasi Akuntansi untuk Mengukur Dampak Lingkungan dalam Pelaporan Keberlanjutan Marsono; Dewayanto, Totok
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1351-1358

This study explores the implementation of accounting practices in measuring and reporting environmental impacts within sustainability reporting frameworks. Using a qualitative approach through comprehensive literature review and library research methodology, this research analyzes the current practices, challenges, and effectiveness of environmental accounting in corporate sustainability reporting. The study examines data from academic publications, scientific journals, and relevant research papers to understand how organizations integrate environmental costs and impacts into their accounting systems. The findings reveal that companies implementing established sustainability accounting frameworks demonstrate a 25% improvement in environmental performance and a 30% increase in transparency. The research also identifies several key challenges, including the lack of standardized reporting guidelines and insufficient integration of environmental costs into financial decision-making processes. Furthermore, the study highlights that firms with higher environmental performance, larger size, and lower debt ratios show improved productivity in their sustainability reporting practices. The implementation of environmental accounting not only enhances corporate accountability but also contributes to better decision-making processes and environmental stewardship. This research contributes to the existing literature by providing insights into effective environmental impact measurement methodologies and suggesting practical approaches for improving sustainability reporting practices.

EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW Dewayanto, Totok; Irmadhani, Aldina Syifa Nur; Luhgiatno, Luhgiatno
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.146-158

This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability and accuracy, while smart contracts reduce errors and speed up reporting. However, the implementation of these technologies still faces various barriers such as high costs, technical limitations, institutional resistance, and regulatory uncertainty, especially in Indonesia. In addition, there is a lack of academic literature that discusses the application of TEA in depth. Therefore, further research is needed to explore the empirical application of TEA, the development of auditing standards, and updating the competencies of the accounting profession in the digital era.

NLP-BERT AND OPTIMIZATION OF EFFICIENCY-SECURITY IN BLOCKCHAIN-ACCOUNTING SMART CONTRACTS Dewayanto, Totok
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.145-151

In the evolving digital era, blockchain-based accounting systems leveraging smart contracts are increasingly crucial. Blockchain, known for its transparency and security, faces challenges in the efficiency and security of smart contracts, necessitating innovative solutions. This research explores the potential of Natural Language Processing (NLP) technology such as BERT to enhance these aspects within smart contracts. Grounded in blockchain and smart contract theories, the study investigates BERT's use in detecting financial fraud and improving transaction security. The research methodology employs Bibliometric Analysis with a PICO approach to formulate research questions and gather relevant data. Bibliometric analysis provides deeper insights into current developments and challenges in this field. The analysis reveals trends in document production, author collaborations, and keywords related to blockchain and BERT. Co-occurrence networks and thematic maps highlight the significance and relevance of these terms in the context of blockchain and smart contracts. In conclusion, this study makes a significant contribution to understanding how NLP technology can be optimized to enhance the efficiency and security of smart contracts in blockchain-based accounting systems. Further research is essential to develop BERT optimization in this context.

Does Green Accounting Matter As a Determinant Of Financial Reporting Quality? A Bibliometric Literature Review Sari Indra Pratama; Totok Dewayanto
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.331

This study aims to analyze research trends on whether the quality of financial Reporting will increase with the implementation of green accounting practices. This is an effort to raise corporate awareness of the environment in this growing era which is reflected in the quality of transparent and accountable financial statements. This research was conducted with a Bibliometric study on the Scopus database peridoe 2019-2024. The keywords used are “Green Accounting” and “Quality of Financial Statement” to produce a more specific data search according to the research theme category with 547 articles. The findings show that the increasing trend of publications on the application of green accounting practices can improve the Quality of Financial Reporting with an average of 10% per year and an Annual Growth Rate percentage of 6.54%, especially in 2023 experiencing a significant increase. So based on the findings of the increasing trend of publications, it shows that more companies are integrating green accounting practices into their accounting systems and this practice helps improve the quality of financial reporting.

RELATIONSHIP BETWEEN GREEN BONDS AND OTHER FINANCIAL ASSETS: A BIBLIOMETRIC ANALYSIS Herlina, Herlina; Dewayanto, Totok
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3710

Abstract - Green bonds have evolved in line with the aspirations of the economy. Green bonds, an initiative of economies to innovate and sustainably transform their financial systems, have drawn the attention of academics and policymakers due to the growing global concern for environmental protection, climate change mitigation, and adaptation. The purpose of this study is to investigate the development and scholarly evolution of the Green Bond idea through bibliometric analysis. A survey of academic literature from 2016 to 2024 (May) was conducted using the Scopus database. Intellectual structure and bibliographic analysis of the selected articles were conducted using R-Packages software and WebInterface Biblioshiny. The journals used in this study are Scopus-indexed journals, which are searched using the keywords green bond, cointegration, transmission, and spillover. The results showed that the theme of green bonds is exciting to research because it has increased yearly. France became the most researched country and produced 24 frequencies of articles. The most productive country with the most citations is China, which has 663 citations. Previous studies have found a spillover transmission from the financial asset market to the green bond market. This suggests that volatility in financial markets will spill over and affect the green bond market. This research can be used as an investment decision-making strategy, especially in building an investment portfolio. Keywords: Bibliometrix; Green Bond; Green Finance; Scopus; Spillover.

Determinants of Voluntary Compliance on A Changing Tax Policy Cahyonowati, Nur; Ratmono, Dwi; Dewayanto, Totok
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42723

Purpose: This study aims to examine the effect of trust, power, procedural fairness, distributive fairness, tax morale, and tax complexity on voluntary compliance. This study is conducted in an environment where taxpayers have to adopt new practices in tax reporting.Method: This study applied a survey of staff and lecturers in one of the state universities in Semarang, Central Java. The questionnaires were distributed online. The final sample comprised 165 participants. The regression model will be analyzed using SmartPLS.Findings: The results suggested that procedural fairness, distributive fairness, and tax morale had a significant role to achieve voluntary compliance. However, this study failed to provide empirical evidence about the effect of trust, power, and tax complexity on voluntary compliance.Novelty: The dynamic at the organizational level has brought consequences for the members of the organization. The consequence includes a practical change in tax reporting i.e. from zero payment in tax returns to underpayment in tax returns. Under this background, this study investigates voluntary compliance and its determinants. The investigation is important since the practical changes in tax reporting tend to increase the tax burden, which could promote tax evasion.

The Role of Accounting Technology in Preventing Cyberfraud: A Systematic Literature Review Indah, Indah Dwi Novianti; Totok Dewayanto
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.383

In a state-of-the-art virtual generation, the fast improvement of statistical technology has significantly impacted many industries. This consists of the global economy, but this virtual revolution has additionally delivered another main trouble: the spread of online fraud. Internet fraud is more than just a hazard. This research explores the role of accounting technology in preventing cyber fraud. Based on the theories of the Technology Acceptance Model (TAM) and the Fraud Triangle, this research investigates the accounting technology used to avoid cyber fraud and the effectiveness of the technology in detecting and reducing cyber fraud. Method: A literature review using the PICO approach was used to define the research questions and collect relevant data. The analysis reveals trends in document production, Authors’ contributions, and keywords related to accounting technology. In conclusion, this study provides information for future research to conduct longitudinal studies to assess accounting technology’s effectiveness and long-term challenges.

Does Green Accounting Matter As a Determinant Of Financial Reporting Quality? A Bibliometric Literature Review Sari Indra Pratama; Totok Dewayanto
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 5 No. 1 (2025): April | International Journal of Business, Technology and Organizational Behavi
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52218/ijbtob.v5i1.331

This study aims to analyze research trends on whether the quality of financial Reporting will increase with the implementation of green accounting practices. This is an effort to raise corporate awareness of the environment in this growing era which is reflected in the quality of transparent and accountable financial statements. This research was conducted with a Bibliometric study on the Scopus database peridoe 2019-2024. The keywords used are “Green Accounting” and “Quality of Financial Statement” to produce a more specific data search according to the research theme category with 547 articles. The findings show that the increasing trend of publications on the application of green accounting practices can improve the Quality of Financial Reporting with an average of 10% per year and an Annual Growth Rate percentage of 6.54%, especially in 2023 experiencing a significant increase. So based on the findings of the increasing trend of publications, it shows that more companies are integrating green accounting practices into their accounting systems and this practice helps improve the quality of financial reporting.

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