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Research Trends on Green Accounting, CSR, and Financial Performance in the Context of Firm Value : A Bibliometric Analysis of Indonesian Energy Sector Literature Amelia Kusniawati; Siti Mujanah; Achmad Yanu Alif Fianto
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.363

Abstract

This study conducts a bibliometric analysis to explore research trends on Green Accounting, Corporate Social Responsibility (CSR), and financial performance in the context of firm value within Indonesia's energy sector. Utilizing data from 1,000 peer-reviewed articles (2019–2025) sourced from Crossref, the analysis employs Publish or Perish and VOSviewer to map publication trends, thematic clusters, and citation networks. The findings reveal three dominant clusters: (1). Red Cluster (Major): Green Accounting and CSR linked to governance and sustainability, (2). Green Cluster (Major): empirical studies on financial performance and firm value, and (3). Blue Cluster (Minor): emerging themes like green investment and ESG integration. The study highlights inconsistent findings in the literature, such as the mixed impact of Green Accounting on firm value and the mediating role of profitability. By identifying gaps—such as limited sector-specific studies and the need for longitudinal analyses—this research provides a foundation for future inquiries. The practical implications emphasize the strategic alignment of sustainability practices with financial goals, while recommendations call for interdisciplinary approaches and policy-driven frameworks to enhance ESG adoption in Indonesia’s energy sector.
Pengaruh Pemberdayaan Karyawan dan Keterlibatan Kerja terhadap Kinerja Karyawan dengan Kepuasan Kerja sebagai Variabel Intervening pada Klinik Mata Tritya Surabaya Aprilia, Fina; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.5998

Abstract

One of the things that can improve performance is employee job satisfaction. This study investigates the effect of employee empowerment and work engagement on employee satisfaction. It also investigates whether employee satisfaction is a good mediator. This study conducted a survey on employees at Tritya Eye Clinic Surabaya. Using saturated sampling method, 66 employees were surveyed. The data was then analyzed using Structural Equation Modeling. The findings show that employee empowerment and work engagement contribute positively to employee satisfaction. The study also proved that employee satisfaction mediates the relationship between employee empowerment and work engagement on employee performance. This study contributes to understanding employee behavior using the framework of employee satisfaction and employee performance at Tritya Eye Clinic Surabaya, which can also be applied to other general companies.
Pengaruh Currency Dan Co-Creation Terhadap Customer Loyalty Yang Dimediasi Oleh Customer Satisfaction Wibowo, Bima Ardiyanto; Kurniawan, Mateus Andhi; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6018

Abstract

Customer satisfaction is one of the key drivers of customer loyalty, both for products and services. This study investigates the influence of service quality, brand image, and cost on customer satisfaction, as well as whether customer satisfaction serves as an effective mediator. The research surveyed general patients of Tritya Eye Clinic Surabaya. Sampling was conducted using a purposive sampling method with specific considerations, resulting in 154 respondents. The data were analyzed using Structural Equation Modelling (SEM). The findings indicate that service quality, brand image, and cost contribute positively to customer satisfaction. The study also confirms that customer satisfaction mediates the relationship between service quality, brand image, and cost with customer loyalty. This research contributes to understanding operational management by applying the framework of service quality, brand image, and cost in the context of healthcare service providers.
Pengaruh Kepercayaan dan Kenyamanan Terhadap Loyalitas dengan Kepuasan Pasien Rawat Jalan Sebagai Intervening di Klinik Mata Tritya Surabaya Kurniawan, Mateus Andhi; Wibowo, Bima Ardiyanto; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6037

Abstract

Customer satisfaction is one of the things that triggers customer loyalty to a product or service. This study investigates the effect of trust and convenience on customer satisfaction. It also investigates whether customer satisfaction is a good mediator. This study surveyed patients at Tritya Eye Clinic Surabaya. Using purposive sampling method with sample criteria being patients who have been treated at the Clinic, 152 respondents were obtained. The data was then analyzed using Structural Equation Modeling. The findings show that trust and convenience contribute positively to customer satisfaction. The study also proved that customer satisfaction mediates the relationship of trust and convenience to customer loyalty. This study contributes to understanding marketing management using the trust and convenience framework in healthcare companies, which can also be applied to other general companies.
Pengaruh Pemberdayaan Karyawan dan Kerjasama Tim terhadap OCB dengan Kepuasan Kerja sebagai Variabel Intervening pada PT BPR Bank Jombang Perseroda Kristin, Asbari Nurpatria; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6063

Abstract

One of the things that can increase Organizational Citizenship Behaviour (OCB) is employee job satisfaction. This study investigates the effect of employee empowerment and teamwork on employee satisfaction. It also investigates whether employee satisfaction is a good mediator. This study surveyed employees at PT BPR Bank Jombang Perseroda. Using saturated sampling method, 96 employees were surveyed. Data was then analysed using Structural Equation Modelling. The findings show that employee empowerment and teamwork contribute positively to employee satisfaction. The study also proved that employee satisfaction mediates the relationship of employee empowerment and teamwork to OCB. This study contributes to understanding employee behaviour using the framework of employee satisfaction and OCB in PT BPR Bank Jombang Perseroda, which can also be applied to other public companies
Pengaruh Servant Leadership, Work Ability Terhadap Employee Performance Dengan Menggunakan Self Esteem Sebagai Variabel Intervening Pada Pegawai Pemerintah Kota Surabaya Kusumaningrum, Sari Dewi; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6153

Abstract

This researchi aims to examine 4 (four) variables : servant leadership, work ability and self-esteem on employee performance, and self-esteem as an intervening variable between servant leadership, work ability and employee performance.This type of research is quantitative research. This research was conducted at the Karang Pilang District Office, Surabaya City. Sampling used random sampling technique with the Slovin formula.Respondent were 88 respondents rom a population of 112 employees. The data obtained by distributing questionnaires was then analyzed using SEM PLS and hypothesis testing using the SmartPLS 4 tool. The results of this study showed that the direct influence was a positive and significant relationship between work ability,self-esteemind employee performance.The hypothesis wass accepted . Meanwhile, the direct influence of servant leadership on employee performance and self-esteem si rejected.In the indirect influence of servant leadership on employee performance, the hypothesis is rejected,which means that self-esteem cannot ne an intervening variable. Meanwhile, the indirect effect of wor ability on employee performance is that the hypothesis is accepted,self-esteem can be an intervening variable.
Pengaruh Inklusivitas Gender, Keterlibatan Karyawan, dan Dukungan Sosial Terhadap Kinerja Karyawan dengan Psychological Safety Sebagai Variabel Intervening pada PT. Intan Timur Energi Kautsar, Careen Adhania; Riyanto, Asis; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6370

Abstract

This study aims to analyse the effect of gender inclusiveness, employee engagement, and social support on employee performance at PT Intan Timur Energi, with psychological safety as a mediating variable. In the context of globalisation and increasingly complex digitalisation, effective human resource management is very important. Gender inclusiveness in the workplace is proven to increase innovation and team effectiveness, while employee engagement acts as an indicator of successful HR management. Social support from superiors and co-workers also contributes to employees' emotional well-being. This study uses a quantitative approach with an explanatory design to test the relationship between variables. The analysis results show that all independent variables have a positive influence on employee performance, and psychological safety serves as a significant mediator. The findings contribute to the HR management literature as well as practical recommendations for companies in creating an inclusive and productive work environment. It is hoped that this research can serve as a reference for the development of better management strategies in the future.
Analisis Hubungan Beban Kerja dan Stres Kerja pada Karyawan Logistik: Peran Work-Life Balance sebagai Mediator di PT. Wahana Lintas Nusantara Karimah, Nurul; Nitte, Eka Putri Prinanda; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6453

Abstract

This study aims to examine the relationship between workload and job stress among logistics employees at PT. Wahana Lintas Nusantara, highlighting the role of work-life balance as a mediator. In the logistics industry, high workloads often lead to job stress, which negatively impacts employee well-being and company productivity. This research involved 120 operational employees as respondents, who completed questionnaires related to workload, job stress, and work-life balance. Path analysis was employed to identify both direct and indirect relationships among the variables. The findings reveal that workload has a significant positive effect on job stress, indicating that the higher the workload experienced by employees, the greater the level of stress they feel. However, work-life balance plays a significant mediating role, where a balanced work and personal life can mitigate the negative impact of workload on job stress. These findings suggest that company efforts to support work-life balance, such as flexible work schedules, adequate leave, and mental health programs, can help employees manage stress and enhance their well-being. This study provides valuable insights for the management of PT. Wahana Lintas Nusantara in designing policies that promote work-life balance for employees. Furthermore, it contributes to the academic literature on the relationship between workload, job stress, and work-life balance in the logistics sector, particularly in Indonesia.
Pengaruh FOMO, Brand Image, dan Price Consciousness Terhadap Repuchase intention dengan Purchase Decisions Sebagai Variabel Intervening Botol Minum Corkcicle pada Gen Z Cahyani, Regita; Thobari, Muhammad Burhanuddin; Mujanah, Siti; Fianto, Achmad Yanu Alif
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6629

Abstract

Technological advancements and increasing market demands are forcing companies to continuously strive to improve the consumer behavior landscape, especially among generation Z. One of the increasingly prominent phenomena is Fear of Missing Out (FOMO), which is the fear of missing out on pleasant or profitable experiences that others are having. This FOMO, triggered by constant exposure to interesting content on social media, encourages generation Z to make implusive purchases. In addition to FOMO, strong brand image and price consciosness also play an important role in purchasing decisions. The data was collected using a questionnaire that had been tested for validity and reliability, and analyzed using IBM SPSS STATISTIK 25 path analysis
Peningkatan Kinerja Ukm Fashion Dengan Pendekatan Modificative Efficiency In Garment Assembly, Tailoring, And Repairing Operations Network (Megatron) Dutahatmaja, Angga; Achmad Yanu Alif Fianto
ADM : Jurnal Abdi Dosen dan Mahasiswa Vol. 2 No. 1 (2024): ADM : Jurnal Abdi Dosen dan Mahasiswa
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurnaladm.v2i1.536

Abstract

Desa Banyu Urip merupakan daerah yang memiliki berbagai macam potensi usaha. Saat ini Desa Banyu Urip dikenal dengan kampung 1001 bunga. Hal ini dikarenakan desa Banyu Urip menjadi sentra penjualan tanaman hias. Mayoritas penduduk menjadi petani bunga hias. Selain itu terdapat beberapa usaha atau umkm kecil lainnya, seperti makanan, minuman, dan usaha-usaha kecil lainnya. Mitra kami merupakan salah satu pelaku usaha kecil di Desa Banyu Urip yang bergerak dibidang konveksi atau penjahit, yang usaha tersebut merupakan usaha yang beda dari usaha kebanyakan yang berada di Desa Banyu Urip. Usaha tersebut sudah ditekuni selama kurang lebih 5 tahun. Usaha tersebut terletak di rumah. Saat ini usaha tersebut berjalan secara konvensional. Mitra menunggu pelanggan datang ke rumah untuk memakai jasanya, terkadang mitra juga mengambil bahan atau barang yang akan dijahit oleh mitra ke rumah atau ke tempat pelanggannya kemudian dibawa pulang kembali ke rumah mitra untuk dijahit. Saat ini mitra ingin memiliki alat jahit yang dapat digunakan secara mobile, sehingga mitra tidak menunggu orderan datang, tapi mitra ingin menjemput orderan tersebut. Selain itu, dalam mengembangkan usahanya, mitra ingin mengembangkan wawasannya di dunia digital marketing, sehingga usaha yang dijalankan oleh mitra saat ini dapat dikenal oleh masyarakat lebih luas, karena saat ini, usaha mitra hanya dikenal oleh tetangga tempat tinggal mitra. Program Kegiatan pengabdian masyarakat ini akan mendukung kegiatan dalam jangka pendek yaitu pembinaan dan pendampingan usaha, pelatihan digital marketing. Jangka menengah: sebagai keberlanjutan pasca program pengabdian masyarakat tahun 2023, tim pelaksana juga akan melakukan pemetaan ulang usaha setempat yang berpotensi mendukung pengembangan usaha mitra saat ini. Pemetaan ini diharapkan menjadi acuan upaya keberlanjutan program mandiri masyarakat.
Co-Authors A Triartomo A.A. Ketut Agung Cahyawan W Aan Ari Permana Abdianto, Ahmad Abdul Aziz Abdul Halik Abdul Halik Abdullah Khoir Riqqoh Abdullah Khoirriqoh Achmad Ridho Sahaja Adam Maulana Agung Harikusuma Nugroho Agung Tri Yunanto Agung, Ananda Kusuma Agus Agus Agus Pawitra Agus, Taufiq Ahmad Marzuqi Aldi, Mukhamad Fauzan Alexander Dimas KP Ali Abdullah, Ali Amelia Kusniawati Amelia, Azarine Nahdah Ana Pertiwi Andreas Alfred Savero Putra Angga Dutahatmaja Anggun Wida Prawira Anisah Khoirotun Aprilia, Fina Arif Hartadi Ario Bagus Nugroho Ayuwangi, Bunga Azel Naufal Baharuddin Adam Priyatmanto Baiq Handayani Rinuastuti Bayu Abiantoro Bela Septiana Bilad, Dava Imadul Brian Harmanda, Brian Cahyani, Regita Candraningrat, Candraningrat Charles Sidauruk Cloudya, Afifah Daniel Kurniawan Darmayanto, Darmayanto Darwin Yuwono Riyanto, Darwin Yuwono De Partho, Alviano Dea Anindyta Putri Latul Dearani, Ninka Dedi Junaedi Dewi Nurhayati Dhika Yuan Yurisma Diana Mukhbitah Sary Dimas Nugroho Azis Permadi, Dimas Nugroho Azis Dimitha Anggraeni Putri Suryani Dinda Masfufah Hasyl Djumaiyah Djumaiyah Dominggo Bayu Baskara Dony Bagus Kresnadana, Dony Bagus Dutahatmaja, Angga Duvan Samudra Laisoka Dwi Ayu Rakhmawati Dwi Fitrianti Dwiki Setya Prayoga Edi Gunawan Edwin Indra Tesno Eka Safitri Ernawaty, Lisa Ervina Ervina Esti Sumirat Evi Farsiah Utami, Evi Farsiah Faiza, Garwa Fandi Pratama Putra Farhan Ali Febrian Dimas J. Wibowo Febrian Sugianto, Febrian Febriyanti Dwi Wulandari Fenty Fahminansih Fenty Fahminnansih, Fenty Fiorentino, Kevin Firmandi Tasqia Fitri, Pipit Fadilatul Gede Danu Arya Santika Gilbert Billy Rivaldo Matahurila Hamlatul Arsy, Awlya Hanjaya, Yahya Kurnia Hardman Budiardjo, Hardman Hardman Budiharjo Hartono, Rakhmad Sugih Haryanto Tanuwijaya Helen Dwi Magdalena, Helen Dwi Helmy Widyantara Ida Bagus Cempena Ilham Putra Arifin, Mohamad Januar Wibowo Jessy Octavia Andrele K. Alfons, Susana KARIMAH, NURUL Karsam Karsam Kautsar, Careen Adhania Kevin Fiorentino Khanissuma, Erwan Kristin, Asbari Nurpatria Kurniawan, Mateus Andhi Kusumaningrum, Sari Dewi Lau Go’o, Maria Alni Laurentius ST Gomo Tumanggor Layalia, Aghnia Lilik Faiqotul Himmah Lisnawaty Lisnawaty, Lisnawaty Lusiana, Wiwit Mahardika Prasetya Mahilda Sofy Islandy Martinus Sony Erstiawan Maulaningrum, Pristiya Mochamad Aziz Moh Afrizal Ghozali, Moh Afrizal Moh Argy Hariran H Much. Rahmad Hidayat Muh Bahruddin Muhammad Nizar Firmansyah Munajah, Siti Mutiara, Dista Septyas Nanda Pinandita Ramadhani Naomi Natassia, Naomi Nekky Rahmiyati Nindya Prastitah Shinta Dewi, Nindya Prastitah Shinta Nitte, Eka Putri Prinanda Norma Amaliah Novan Andrianto Novan Ardianto Nugroho, Ario Bagus Nur Dyanto Riski Ridhani, Nur Dyanto Riski Nur Rahmad Alfin Mustaqim Nuradi Mulya Razaq Oksatana, Miga Okta Antika Prasetiya Paramitha, Intan Tirzana Pasaribu, Betsy Tiurma Phebii Kurnia Diajeng Challtis, Phebii Kurnia Diajeng Phitaloka, Nimas Galuh Prasetyo, Seto Wahyu Pratama, Raditya Yuniar Alfani Prawira, Anggun Wida Primasatria, Valdo Hana Pristiya Maulaningrum Putra, Andreas Alfred Savero Putra, Andreas Alfred Savero Putri Khusnul Khotimah Putri Trivia, Dyva Rachmat Isa Asera Nempung Rahayu Shinta Rahayu Shinta Rahmawati, Dwi Yana Raissa Daniswara Regita Cahyani Regita Octavia Regita Octavia Riandi Fiyelex Selmury Ricky Ardyana Firmansyah Riska Ajeng Anggraini Riyanto, Asis Rizki Ardiyanti Putri, Rizki Ardiyanti Rohry Dinda Pinasti Rudi Santoso Rudi Santoso Rudi Santoso Rudi Santoso, Rudi Sari, Beta Setiyawan, Mochamad Bagus Shinta, Rahayu Sidauruk, Charles Sigit Prayitno Yosep Sinta Dewi Anggraini Siswati, Ayu Siti Asiyah Siti Mujanah Siti Mujanah Siti Mujanah Siti Munajah Sri Suhandiah Stephen Lauwrentius, Stephen Suci Harira Sari Hatuina Sugiharto Adhi Cahyono, Sugiharto Adhi Suhardi Suhardi Suryani, Dimitha Anggraeni Putri Sutikno Sutikno Thobari, Muhammad Burhanuddin Thomas Hanandry Dewanto Titin Wahyuni Tonny Aries Wijaya, Tonny Aries Tumanggor, Laurentius St Gomo Utomo, Ekwan Setyo Viando, Feterrido Wahyu Wahyuni, Ratna Dwi Wibowo, Bima Ardiyanto Winda Dwi Octavia Wiratama, Alif Kurniawan Wiwit Lusiana Yosep F. Maskim Zaenal Arifin