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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi : Journal of Economic Fokus Ekonomi 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.
Co-Authors Dedi Aprianto Defel Seftian Defel Septian Dewa Ayu Oki Astarini Dwi Budi Santoso Feryansyah Feryansyah, Feryansyah Ika Putri Fitri Ajiani Ikang Murapi Khaerul Umam, Khaerul Khotmi, Herawati Lalu Yayan Ardiansyah Lestari, Ayu Ambang Muliani Muliani Muliani Muliani, Muliani Paradisa Sukma Prasetyo, Rahman Putra, I Nyoman N. A. Putri, Dina Amalya R. Ayu Ida Aryani Resty Yusnirmala Dewi Wardiningsih, Reny