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Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

The Importance of Corporate Reputation in Reducing Stock Return Volatility: Evidence toward SDG 16 Isnayni Sabila; Rahmawati Rahmawati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.162

Objective: To examine the effects of trading volume activity and earnings quality on stock return volatility and investigates the moderating role of corporate reputation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. The study also highlights the contribution of corporate reputation to sustainable capital market stability in line with SDG 16. Method: Using a quantitative approach with secondary data from non-cyclical consumer companies during 2017–2021. Hypotheses were tested using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results: The results show that trading volume activity positively affects stock return volatility, while earnings quality negatively affects stock return volatility. Furthermore, corporate reputation weakens the positive effect of trading volume activity on volatility and strengthens the negative effect of earnings quality on volatility, thereby contributing to lower market uncertainty and greater stability. Novelty: Extending prior research by incorporating corporate reputation as a moderating variable in the relationship between trading volume activity, earnings quality, and stock return volatility. The findings provide evidence from an emerging market context and demonstrate the role of corporate reputation in reducing market risk and supporting sustainable capital market development.

Mental Accounting and MSME Sustainability: The Mediating Role of Financial Performance toward SDG 8 Sri Mulyani; Rahmawati Rahmawati; Djuminah Djuminah; Evi Gantyowati; Endang Dwi Amperawati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.167

Objective: Examining the effect of mental accounting on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) and investigates the mediating role of financial performance. Given the significant contribution of MSMEs to economic growth and employment, understanding factors that support their long-term sustainability is essential for achieving Sustainable Development Goal (SDG) 8 on sustainable economic growth and productive employment. Method: Employing a quantitative research design using survey data collected from 226 MSME owners in Kudus Regency, Central Java, Indonesia. Respondents were selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. Results: The findings reveal that mental accounting has a significant positive effect on both financial performance and MSME sustainability. Financial performance also significantly influences business sustainability and serves as a mediating variable in the relationship between mental accounting and MSME sustainability. These results indicate that MSME owners who effectively plan, manage, and evaluate their financial resources are more likely to achieve stronger financial performance and long-term business sustainability. Novelty: Studying extends the behavioral accounting literature by examining financial performance as a mediating mechanism linking mental accounting and MSME sustainability. The findings provide practical insights for MSME stakeholders and policymakers regarding the importance of financial decision-making behavior in strengthening business resilience and supporting SDG 8.

Corporate Social Responsibility, Political Connections, and Firm Value: The Moderating Role of Corporate Governance toward SDG 16 Siti Nurlaela; Rahmawati Rahmawati; Ari Kuncara Widagdo; Setyaningtiyas Honggowati
Journal of Current Studies in SDGs Vol. 2 No. 2 (2026): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.2.2.169

Objective: To examine the influence of Corporate Social Responsibility (CSR), political connections, and managerial incentives on firm value, with corporate governance serving as a moderating variable. The study also contributes to SDG 16 by exploring how corporate governance and accountability mechanisms influence firm value in the mining sector. Method: Employing a quantitative approach using secondary data obtained from the annual reports of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. A total of 27 companies were selected through purposive sampling, resulting in 135 firm-year observations. Firm value is measured using Tobin’s Q, CSR is assessed using the Global Reporting Initiative (GRI) index, political connections are identified through politically connected board members, and managerial incentives are measured using a natural logarithm formula. The hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Results: The findings indicate that Corporate Social Responsibility and managerial incentives have a positive and significant effect on firm value. In contrast, political connections do not significantly affect firm value. Furthermore, corporate governance is found to strengthen the relationship between managerial incentives and firm value, indicating its important role in promoting effective managerial decision-making and corporate performance. Novelty: Extending the literature by simultaneously examining CSR, political connections, and managerial incentives in determining firm value while incorporating corporate governance as a moderating variable in the mining sector. The findings provide evidence that effective governance mechanisms can enhance firm value and support transparency, accountability, and institutional quality in line with SDG 16.

Use of the Delphy Technique: a case for the development of ecotourism in western Lombok Rahmawati Rahmawati; Soenarto Soenarto
Jurnal Pendidikan Vokasi Vol. 9 No. 1 (2019)
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Delphi technique was developed in 1950 by researchers at the Rand Corporation led by Norman Delkey and Olaf Helmer and has since been used in hundreds of businesses forecasting in the public and private sectors. Delphi technique is a judgmental forecasting procedure for obtaining, exchanging, and developing an informed opinion about future events. Therefore, the Delphi technique is a systematic way to get a consensus of opinion among the experts who have related interests through a panel discussion. The objective of most Delphi is the reliable and creative exploration of ideas or the production of suitable information for decision making. The key features of the Delphi technique, namely: (1) systematic, (2) questionnaire, (3) expert judgment, (4) iteration process, and (5) feedback. Baseline characteristics of the Delphi technique (conventional) there are five, namely: (1) anonymity, (2) iteration, (3) controlled feedback, (4) statistical group response, and (5) expert consensus. While the characteristics of a policy Delphi also five, namely: (1) selective anonymity, (2) informed multiple advocacies, (3) polarized statistical response, (4) structured conflict, and (5) computer conferencing. Steps in the application of policy Delphi there are seven, namely: (1) issue specification, (2) selection advocates, (3) questionnaire design, (4) analysis of first-round results, (5) development of subsequent questionnaires, (6) organization of group meetings, and (7) preparation of final report.

Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.

Bibliometric Analysis of Voluntary Corporate Internet Reporting Muhammad Rifqi Arif Munandar; Rahmawati Rahmawati; Sri Hartoko; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 2 No. 3 (2026): December
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.3.221

Objective: The present research aims to identify the major research trends, influential contributors, and emerging themes in Internet Financial Reporting (IFR) research while proposing directions for future investigations. The growing adoption of digital technologies has encouraged organizations to disclose financial and sustainability information through internet-based platforms, making IFR an increasingly important area of academic inquiry. Method: A bibliometric analysis was conducted using 970 publications indexed in the Scopus database covering the period from 2015 to 2024. The analysis employed performance analysis and science mapping techniques, including citation analysis, co-authorship analysis, co-citation analysis, and keyword co-occurrence analysis. Network visualization was performed to reveal collaboration patterns, intellectual structures, and thematic evolution within the IFR literature. Results: The findings identify the most productive and influential authors, institutions, countries, and publications based on citation and publication performance. Keyword co-occurrence analysis revealed six major research clusters representing the dominant themes in IFR studies, while co-authorship analysis identified collaboration networks involving 28 authors. The results also demonstrate the evolution of research interests, highlighting emerging topics related to digital reporting, transparency, sustainability reporting, and technological innovation. Novelty: The bibliometric investigation provides a comprehensive overview of Internet Financial Reporting research by mapping its intellectual structure, identifying knowledge gaps, and outlining promising future research directions. The findings serve as a valuable reference for researchers and practitioners seeking to advance the development of IFR in the era of digital transformation.

Bibliometric Analysis of Voluntary Corporate Internet Reporting Muhammad Rifqi Arif Munandar; Rahmawati Rahmawati; Sri Hartoko; Endang Dwi Amperawati
Journal of Law and Bibliometrics Studies Vol. 2 No. 3 (2026): December
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.3.221

Objective: The present research aims to identify the major research trends, influential contributors, and emerging themes in Internet Financial Reporting (IFR) research while proposing directions for future investigations. The growing adoption of digital technologies has encouraged organizations to disclose financial and sustainability information through internet-based platforms, making IFR an increasingly important area of academic inquiry. Method: A bibliometric analysis was conducted using 970 publications indexed in the Scopus database covering the period from 2015 to 2024. The analysis employed performance analysis and science mapping techniques, including citation analysis, co-authorship analysis, co-citation analysis, and keyword co-occurrence analysis. Network visualization was performed to reveal collaboration patterns, intellectual structures, and thematic evolution within the IFR literature. Results: The findings identify the most productive and influential authors, institutions, countries, and publications based on citation and publication performance. Keyword co-occurrence analysis revealed six major research clusters representing the dominant themes in IFR studies, while co-authorship analysis identified collaboration networks involving 28 authors. The results also demonstrate the evolution of research interests, highlighting emerging topics related to digital reporting, transparency, sustainability reporting, and technological innovation. Novelty: The bibliometric investigation provides a comprehensive overview of Internet Financial Reporting research by mapping its intellectual structure, identifying knowledge gaps, and outlining promising future research directions. The findings serve as a valuable reference for researchers and practitioners seeking to advance the development of IFR in the era of digital transformation.

Empowering MSMEs through Corporate Social Responsibility Programs at PT Pertamina Marketing Operation Region in Indonesia: Advancing Sustainable Development Goal 8 Lili Wardani Harahap; Rahmawati Rahmawati; Nurmadi Harsa Sumarta; Ari Kuncara Widagdo
Journal of Current Studies in SDGs Vol. 3 No. 2 (2027): June
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.2.171

Objective: To examine the role of the digital economy in empowering Micro, Small, and Medium Enterprises (MSMEs) and to identify the contribution of corporate social responsibility programs implemented by PT Pertamina Marketing Operation Region in supporting community economic empowerment and Sustainable Development Goal 8. Method: Qualitative approach using content analysis. Data were obtained from relevant literature, institutional documents, reports, and published information concerning the digital economy, MSME development, digital marketing, and corporate social responsibility programs. The data were classified, interpreted, and analyzed to identify the relationship between digital economic activities, community empowerment, and MSME development. Results: The findings show that sharing-economy business models and digital platforms, including Gojek, Traveloka, Tokopedia, and Bukalapak, contribute to Indonesia’s economic activities by expanding market access and creating new business opportunities. Social media is also widely used by millennials to exchange information and support digital marketing activities. Furthermore, PT Pertamina’s partnership-based CSR programs contribute to strengthening community economic activities and encouraging MSMEs to become more independent. Digital marketing training may enhance the information technology competencies of millennials and MSME actors while creating opportunities to generate income. Novelty: The study integrates the perspectives of the digital economy, MSME empowerment, and corporate social responsibility within a single framework and highlights their contribution to inclusive economic growth and the achievement of Sustainable Development Goal 8.

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