Garuda - Garba Rujukan Digital

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.

Ownership and Tax Planning in Manufacturing Companies Towards Sustainable Economic Governance (SDG 16) Rahmawati Juliati; Rahmawati Rahmawati; Sri Hartoko; Eko Arief Sudaryono
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.300

Objective: To examine the influence of ownership structure on tax planning practices in manufacturing companies listed on the Indonesia Stock Exchange. Specifically, this study investigates the effect of family ownership, foreign ownership, and public ownership on corporate tax planning behavior within the framework of sustainable corporate governance aligned with Sustainable Development Goal (SDG) 16. Method: The research employed a quantitative approach using secondary data obtained from financial reports of manufacturing companies listed on the Indonesia Stock Exchange during 2017–2019. The sample was selected using purposive sampling criteria, resulting in 199 firm-year observations. Multiple linear regression analysis was conducted to examine the relationship between ownership structure and tax planning. Tax planning was measured using the Effective Tax Rate (ETR), while ownership variables were measured based on share ownership proportions. Results: The findings indicate that ownership structure significantly influences corporate tax planning. Family ownership, foreign ownership, and public ownership negatively affect ETR, indicating that higher ownership concentration is associated with greater tax planning activities. These results suggest that ownership composition plays an important role in determining corporate tax policies and managerial decisions. Novelty: Contributing to the literature by examining different ownership types simultaneously and explaining their role in corporate tax planning behavior among Indonesian manufacturing companies. The findings provide insights into how ownership governance mechanisms can support responsible corporate decision-making and strengthen institutional accountability in line with SDG 16.

USAHA HIDROPONIK UNTUK MENUNJANG EDU WISATA DI LEDOK DAWAN GROBOGAN Rahmawati; Sri Murni; Ari Kuncara Widagdo; Sri Hartoko; Edy Supriyono; Junaid M. Shaikh
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20235

Desa Ledokdawan, Grobogan memiliki potensi pertanian besar namun terkendala ketergantungan pada pertanian konvensional, rendahnya pengetahuan hidroponik, keterbatasan pemasaran, dan belum optimalnya potensi wisata edukasi. Program PKM ini bertujuan meningkatkan kapasitas masyarakat dalam penerapan hidroponik, pengembangan edu-wisata, perluasan pemasaran digital, dan peningkatan nilai ekonomi produk pertanian. Indikator keberhasilan dilihat dari jumlah peserta pelatihan, peningkatan skor pengetahuan, jumlah instalasi hidroponik, jumlah hasil panen, jumlah kunjungan wisata edukasi, dan jumlah akun marketplace aktif. Metode pelaksanaan dilakukan melalui tahapan sosialisasi yang terdiri dari observasi, persiapan, sosialisasi kepada masyarakat, dan pemaparan program; pelaksanaan kegiatan; pendampingan dan evaluasi; serta keberlanjutan program di lapangan setelah kegiatan selesai. Program ini berhasil membangun rintisan taman edukasi hidroponik sebagai sarana pembelajaran sekaligus destinasi wisata edukatif. Jumlah peserta pelatihan sebanyak 116 orang, peningkatan skor pengetahuan 30%, rata-rata 2 instalasi per rumah (1 instalasi 3 paralon), hasil panen 1,5 kg per rumah per bulan, dan kunjungan rata-rata 30 orang per bulan. Pemasaran digital melalui Shopee, Instagram, Facebook, dan WhatsApp Business masih dalam tahap pengembangan desain tampilan. Program ini berdampak positif pada ekonomi, pendidikan, dan keberlanjutan lingkungan, sehingga berpotensi menjadi model pengembangan desa berbasis pertanian modern dan edu-wisata berkelanjutan.

Inovasi Pemanfaatan Budidaya Nanas, Edu-Agrowisata, Tenun ATBM, dan Kearifan Lokal Pasar Bahulak Desa Karungan, Plupuh, Sragen Rahmawati Rahmawati; Bambang Pujiasmoro; Soenarto Soenarto; Francisca Sestri Goestjahjanti; Djuminah Djuminah; Sri Hartoko; Siti Nurlaela; Siti Arifah
Muria Jurnal Layanan Masyarakat Vol. 5 No. 2 (2023): September 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i2.10787

This activity aims to help solve the problems faced by business actors in the development of the Pasar Bahulak tourism village in Karungan Village, Plupuh District, Sragen Regency. This activity was realized through the collaboration of UNS, UNY, and UNIPI Tangerang, in collaboration with BUMDes Sinar Karungan Mandiri, and PT KAI. The method implemented in this community service activity is the delivery of materials and assistance in empowering products from pineapple plants. The result of this activity is an increase in the knowledge and understanding of business actors in the Bahulak Market regarding the importance of the edu-agrotourism concept in empowering businesses, the concept of cost accounting, empowering pineapple plants, and creating new business networks for BUMDes Sinar Karungan Mandiri. Thus, it can further increase the level of the economy in Karungan Village, Pupuh District, Sragen Regency.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search