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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi : Journal of Economic Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi Jurnal Pengabdian Magister Pendidikan IPA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Bima Abdi: Jurnal Pengabdian Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis
Alfian Sayuti
Universitas Bumigora
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE CORRUPTION TRENDS WITHIN THE ASEAN COUNTRIES: A BIBLIOMETRIC ANALYSIS REVIEW Muliani, Muliani; Sayuti, Alfian; Septian, Defel
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.19.1.136-144

Abstract

This article gives a quantitative examination of corruption trends in one of the ASEAN countries. The study focused on 5 research questions. Information is collected to check the above research questions and a network map is applied. This study aims to examine the publication of documents based on the most influential articles, co-authorship of country, co-occurrenceance of all keywords, most cited sources, co-citation of cite author. Keywords are categorized into several clusters. The type of analysis used is bibliometric analysis. This study took the latest data of 823 articles from the scientific database, namely SCOPUS from 2000-2024, and network analysis using VOSviewer software. This study found that The most influential article in the study of Corruption in ASEAN Country is the article entitled "Institutional causes, macroeconomic symptoms: Volatility, crises, and growth" with a number of citations of 785 times. Indonesia is the ASEAN state that contributes the most to research related to Corruption with a total of 279 documents. The main field of study keywords that are most often used in Corruption research in ASEAN Country are Corruption. The journal source that publishes the most research on corruption is the Journal of Financial Crime with a total of 621 citations. Based on the co-citation of cite author, Shliefier is the author with the most citations. This research has certain limitations and is concluded by providing implications and suggestions for future studies. Finally, this study will provide more insight for researchers, academics, and others to find research gaps in the field of corruption.
Pendampingan Penyusunan Catatan atas Laporan Keuangan (CaLK) Berbasis SIPD RI pada Dinas Kesehatan Provinsi Nusa Tenggara Barat Feryansyah, Feryansyah; Sayuti, Alfian; Khotmi, Herawati; Putri, Dina Amalya; Wardiningsih, Reny; Umam, Khaerul; Dewi, Resty Yusnirmala
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/bajpm.v5i2.1651

Abstract

Catatan atas Laporan Keuangan merupakan salah satu bagian dari laporan keuangan yang memberikan penjelasan secara detail dan menambah informasi atas laporan keuangan utama. Catatan atas Laporan Keuangan yang tersusun dengan baik dan penuh kehati-hatian agar sesuai dengan prinsip-prinsip pada Standar Akuntansi Pemerintah dan Basis SIPD RI menjadi bukti bahwa pengelolaan keuangan daerah dapat dipertanggungjawabkan. Aparatur pada Sub Bagian Keuangan dan Aset Dinas Kesehatan Provinsi Nusa Tenggara Barat sebagai penyusun laporan keuangan mengalami kendala dalam penyusunan Catatan atas Laporan Keuangan. Hal ini disebabkan karena adanya pergantian aparatur tanpa menggenerasikan ilmu yang dimiliki dan kurangnya pengalaman serta latar pendidikan yang tidak mendukung sehingga pemahaman terhadap penyusunan Catatan atas Laporan Keuangan tidak memadai. Dalam mengatasi masalah tersebut, metode yang digunakan terdiri dari tahap persiapan yaitu mengidentifikasi SIPD RI pada Akuntansi dan Pelaporan Keuangan serta mengidentifikasi penguasaan dokumen pendukung penyusunan Catatan atas Laporan Keuangan. Dan tahap pelaksanaan yaitu menyusun Catatan atas Laporan Keuangan Basis SIPD RI dengan data-data yang valid. Tujuan pemberian pelatihan secara aplikatif dan pendampingan secara langsung adalah untuk memberikan pengetahuan terhadap aparatur tersebut cara menyusun Catatan atas Laporan Keuangan yang baik dan benar, sehingga aparatur tersebut berhasil berdasarkan pemahaman, keterampilan, dan kemandiriannya dalam menyelesaikan penyusunan Catatan atas Laporan Keuangan yang tepat waktu dan dapat dipertanggungjawabkan.
Tingkat Pengungkapan Emisi dan Kepatuhan Lingkungan: Analisis Sebelum dan Sesudah Penerapan Aturan OJK No. 16/SEOJK.04/2021 dalam Konteks Teori Legitimasi dan Stakeholder Sayuti, Alfian
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 2 No. 6 (2024): Mei 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v2i6.128

Abstract

Perekonomian yang berkelanjutan seharusnya menjadi perhatian para pemangku kepentingan. Pemerintah sebagai regulator diharapkan menjadi pengawas bagi perusahaan yang tidak menerapkan konsep keberlanjutan, sedangkan perusahaan sebagai pelaku ekonomi seharusnya bertanggungjawab penuh terhadap dampak operasionalnya terhadap lingkungan dan masyarakat. Penelitian ini menguji tingkat pengungkapan emisi dan kepatuhan perusahaan terhadap lingkungan sebelum dan setelah diterbitkannya aturan Otoritas Jasa Keuangan No. 16/SEOJK.04/2021. Data yang digunakan adalah perusahaan high-profile yang terdaftar di Bursa Efek Indonesia periode 2020 dan 2021. Pengungkapan emisi dan kepatuhan terhadap lingkungan dianalisis menggunakan metode konten analisis, dimana Global Reporting Initiative (GRI) Standards 2016 sebagai pedoman. Uji analisis menggunakan Wilcoxon Signed Ranks Test. Hasilnya menunjukkan bahwa terdapat perbedaan signifikan pengungkapan emisi dan kepatuhan terhadap lingkungan pada perusahaan high-profile sebelum dan setelah penerbitan aturan No. 16/SEOJK.04/2021. Temuan ini membuktikan aturan tersebut diprediksi efektif dan mengkonfirmasi penerapan dari teori legitimasi dan teori stakeholder dalam perspektif yang berbeda. Studi ini berkontribusi terhadap pihak pemerintah dan perusahaan terutama dalam pengambilan kebijakan berkaitan dengan isu lingkungan.
A Bibliometric Review of Signaling Theory in Sustainability Research Sayuti, Alfian; Muliani; Lestari, Ayu Ambang; Aryani, R. Ayu Ida
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p14-25

Abstract

This study provides a comprehensive bibliometric review of how signaling theory has been applied in sustainability research during the period 2015–2025. Although signaling theory has been widely used to explain how firms reduce information asymmetry through sustainability communication, its rapid expansion has led to conceptual fragmentation. To address this issue, the study analyzes Scopus-indexed publications using VOSviewer to map scientific production, influential authors, collaborative networks, co-citation patterns, and keyword clusters. The results show a significant growth of sustainability-related signaling studies, with strong contributions from the United States, China, and several European countries, reflecting a globally interconnected research landscape. Citation networks highlight foundational works on sustainability reporting, legitimacy, greenwashing, and environmental performance as core theoretical anchors. Keyword co-occurrence analysis reveals that signaling theory is increasingly integrated with themes such as ESG disclosure, CSR, corporate governance, environmental values, consumer behavior, and green innovation, indicating a broad and interdisciplinary application of sustainability signals. However, the findings also show persistent inconsistencies in how signals are conceptualized, particularly regarding the credibility and authenticity of sustainability disclosures. Overall, this study offers an updated intellectual mapping of the field, clarifies dominant theoretical patterns, and identifies conceptual gaps. Future research is encouraged to strengthen theoretical integration, expand focus on emerging markets, and explore new forms of digital and AI-driven sustainability signaling.
Content Analysis of Corporate Social Responsibility Communication in Sustainability Reports Lestari, Ayu Ambang; Sayuti, Alfian; Ardiansyah, Lalu Yayan
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p64-70

Abstract

The purpose of this study is to analyze the Corporate Social Responsibility (CSR) content contained in sustainability reports and to determine the extent to which PT Perusahaan Listrik Negara (PLN) conveys information related to economic, environmental, and social aspects. This study uses both qualitative and quantitative content analysis, considering disclosure indicators that refer to the Global Reporting Initiative (GRI) standards. Data were taken from PT PLN's 2022-2024 sustainability reports and analyzed to assess the extent of information disclosure and the company's consistency in addressing sustainability issues. The results show that PT PLN's CSR disclosures have fluctuated over the past three consecutive years, with the most frequently disclosed aspect of its social responsibility being the environmental aspect. This indicates that the company is increasingly concerned with environmental issues resulting from its operational activities. These findings indicate that the company is increasingly recognizing the importance of transparency and accountability in sustainability reporting. This research is expected to contribute to the development of CSR reporting practices and serve as a reference for stakeholders in assessing the company's commitment to sustainable development.
Analisis Sektoral Tata Kelola Perusahaan dan Pengungkapan Lingkungan: Wawasan Komparatif dari Industri Pertambangan dan Manufaktur Sayuti, Alfian; Alfian Sayuti; Rina Fadhilah Ismail; Khairunnisa; M.Ak, Baiq Dinda Puspita Ayu; Dini Hidayah
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.5879

Abstract

Isu lingkungan telah menjadi perhatian utama bagi para pemangku kepentingan, namun banyak perusahaan masih menghadapi tekanan karena akuntabilitas lingkungan yang tidak memadai. Studi ini mengeksplorasi bagaimana komisaris independen (independent commissioner—INDC) dan pengembalian aset (return on assets—ROA) memoderasi hubungan antara pengungkapan lingkungan (environmental disclosure—ED) dan nilai perusahaan (firm value—FV). Metode penelitian ini adalah kuantitatif; menggunakan data dari 378 observasi perusahaan yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2021, studi ini mengkaji tiga jenis industri yang sensitif terhadap lingkungan: pertambangan, manufaktur high-profile, dan manufaktur low-profile. Model data panel statis—fixed effect, random effect, dan common effect—diterapkan untuk menganalisis pengaruh moderasi. Hasilnya menunjukkan bahwa pengaruh ED terhadap FV berbeda di setiap industri dan bergantung pada ROA dan INDC. Pada perusahaan manufaktur high-profile, baik ROA maupun INDC secara signifikan memperkuat hubungan ED–FV. Sebaliknya, untuk sektor pertambangan, ROA meningkatkan pengaruh ED terhadap FV, tetapi INDC memiliki pengaruh yang terbatas. Sementara itu, pada industri low-profile, pengaruhnya lebih bernuansa. Temuan ini menggarisbawahi pentingnya konteks industri dan tata kelola internal dalam menentukan relevansi nilai transparansi lingkungan. Studi ini merekomendasikan agar regulator seperti OJK dan Kementerian Lingkungan Hidup meningkatkan pemantauan terhadap industri berisiko tinggi dan mendorong pengungkapan.
Comparing Beneish and Dechow Model in Predicting Financial Shenanigans: Evidence from Energy Sector in Emerging Market Septian, Defel; Sayuti, Alfian; Khairunnisa, Khairunnisa; Lestari, Ayu Ambang; Febrianti, Vina
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33632

Abstract

Based on a 2024 ACFE survey, financial statement fraud is the type of fraud that causes the highest average loss compared to other types. Several approaches exist for predicting financial statement fraud, including the Beneish M-Score (hereafter M-Score) and Dechow F-Score (hereafter F-Score). The purpose of this study is to evaluate which model best predicts financial statement fraud in Indonesia’s energy industry. The research sample was determined using a purposive sampling method. The sample consists of 140 financial statements from energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 that were indicated to be free from violations related to their financial reporting. The results reveal that the F-Score model is more effective in detecting financial statement fraud in energy companies, with a 100% accuracy rate and a 0% error rate, while the M-Score model obtained a 73% accuracy rate and a 27% error rate. This research is expected to provide implications for stakeholders in selecting the right model to predict financial statement fraud, especially in energy sector.
Dari Komuniti Ke Ekonomi Lestari: Menggerakkan Koperasi Dan Desa Menjadi Pusat Ekonomi Rakyat Yang Berdaya Saing Alfian Sayuti; Arwin Yafi Rahmatullah; Juliana Palit; Khairunnisa; Endra Gunawan Aji Saputra
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 2 (2026): April-Juni 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i2.15079

Abstract

This community service activity was organized by the Faculty of Economics and Business, Universitas Bumigora, aiming to strengthen public and student understanding of sustainable economy concepts through cooperative-based community empowerment. The event was conducted online on November 1, 2025, under the theme “From Community to Sustainable Economy: Empowering Cooperatives and Villages as Competitive People-Centered Economic Hubs.” The activity featured two international speakers from Koperasi Keluarga Haji Roslan Kedah Berhad (Malaysia), namely Muhammad Najmuddin bin Mazlan and Muhamad Hafiz bin Muhamad Ahyat. The materials consisted of Module 1, which discussed social cooperatives and the Business Model Canvas (BMC) framework, and Module 2, which showcased practical examples of social enterprise development in Malaysian rural communities. Participants gained valuable insights into how cooperatives can serve as both economic and social entities that promote member welfare and community empowerment. The post-event evaluation showed that more than 90% of participants reported improved understanding of sustainable cooperative models and international collaboration opportunities. This program contributed to enhancing community economic literacy and fostering cross-country cooperation in digital cooperative and social entrepreneurship initiatives. Overall, it supports the achievement of the Sustainable Development Goals (SDGs), particularly Goal 8 (Decent Work and Economic Growth) and Goal 11 (Sustainable Communities).
Co-Authors Alfian Sayuti Arwin Yafi Rahmatullah Dedi Aprianto Defel Seftian Defel Septian Dewa Ayu Oki Astarini Dini Hidayah Dwi Budi Santoso Endra Gunawan Aji Saputra Febrianti, Vina Feryansyah Feryansyah, Feryansyah Ika Putri Fitri Ajiani Ikang Murapi Juliana Palit Khaerul Umam, Khaerul Khairunnisa Khairunnisa Khairunnisa Khotmi, Herawati Lalu Yayan Ardiansyah Lestari, Ayu Ambang M.Ak, Baiq Dinda Puspita Ayu Muliani Muliani Muliani Muliani, Muliani Paradisa Sukma Prasetyo, Rahman Putra, I Nyoman N. A. Putri, Dina Amalya R. Ayu Ida Aryani Resty Yusnirmala Dewi Rina Fadhilah Ismail Wardiningsih, Reny