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All Journal JURNAL AKUNTANSI DAN AUDITING JURNAL BISNIS STRATEGI Jurnal Dinamika Akuntansi Monex: Journal of Accounting Research Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Contemporary Accounting Jurnal Ilmiah Edunomika (JIE) Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen International Journal of Educational Research and Social Sciences (IJERSC) JSAP : Journal Syariah and Accounting Public JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Educoretax Journal of Financial and Behavioural Accounting Trilogi Accounting & Business Research Journal of Accounting and Finance Management (JAFM) Review of Applied Accounting Research The Indonesian Journal of Gastroenterology, Hepatology and Digestive Endoscopy APLIKATIF: Journal of Research Trends in Social Sciences and Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Journal of Accounting Inquiry Ekalaya : Jurnal Ekonomi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) JER
Bambang Sutopo
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Does Digital Transformation Enhance ESG Performance: A Bibliometric Review Purnomowati, Nasyiah Hasanah; Sutopo, Bambang
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.13792.2025

Abstract

The purpose of this study is to map and analyze the development of the research about the relationship between digital transformation and ESG performance through a bibliometric approach. We use Scopus database in the range of 2020–2025. A total of 169 articles were identified and analyzed using Scopus Analyze menu and the VOSviewer. The bibliometric results show a sharply increasing trend of publications since 2020, and China leads with 95 publications. The analysis of keywords and citations reveals five main clusters that describe the latest research directions. The most frequently cited articles such as the work of Lu (2024) and Wang et al., (2023) are central to the influence in shaping the next direction of research. The implication of this research or academics is that the results of this study open up further research opportunities to deeply explore how digitalization can be useful in an ethical and effective way in improving transparency and accountability of sustainability reporting. For business practitioners, the findings of this research emphasized on the importance of digital transformation development to improve corporate environmental, social, and governance performance.
Global Research Trends on Deferred Tax: A Comprehensive Bibliometric Analysis Using Scopus Data (2016–2025) Markhumah, Umatun; Sutopo, Bambang
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v9i1.2115

Abstract

This study presents a comprehensive bibliometric analysis of the Scopus-indexed deferred tax literature, focusing on conceptual evolution, thematic interrelationships, and global research directions over the past two decades. Using VOSviewer for co-occurrence mapping, five main clusters are identified that reflect the knowledge structure on deferred taxes. The first cluster positions deferred tax, deferred tax asset, and deferred tax liability as core concepts closely related to IAS 12, temporary differences, and DTA/DTL recognition practices. The second cluster highlights the relationship between earnings management, value relevance, and book tax differences, confirming that deferred tax is an important indicator of earnings quality. The third cluster highlights the role of tax loss carryforwards in risk assessment, financial performance, and information relevance for investors. The fourth cluster links tax avoidance, effective tax rate, and transfer pricing, suggesting that DTA/DTL are used as signals of tax aggressiveness and are influenced by governance mechanisms. The fifth cluster focuses on valuation allowances and cash flow uncertainty, underscoring the importance of tax accounting in assessing reporting risk. These findings suggest that the deferred tax literature has shifted from a technical focus on accounting recognition to broader issues, including cash flow forecasting, firm risk, governance, tax aggressiveness, and ESG implications emerging after 2020. This study provides a strong theoretical foundation for further research, including exploring the integration of deferred taxes with sustainability, tax transparency, and financial reporting innovation under the latest IFRS standards. These results also contribute to academics, regulators, and practitioners in understanding the strategic position of deferred taxes in corporate financial decision-making.
Board and financial performance: A bibliometric and social network analysis research in Indonesia Setyono, Primanita; Sutopo, Bambang
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss3.art4

Abstract

This study conducts a comprehensive bibliometric analysis examining the relationship between board and financial performance in Indonesia, analyzing 61 Scopus-indexed articles (2011-2025) using VOSviewer software. Employing dual methodology combining bibliometric and social network analysis, the research maps publication trends, key contributors, co-citation networks, and keyword co- occurrence patterns. Findings from Scopus database reveal substantial research growth with 76% of global publications emerging in the last eleven years, though Indonesian research represents only 9.6% globally. Key insights include: increased scholarly interest, research concentration in major Indonesian universities; dominance of corporate governance themes; and emerging interest in board diversity, Sharia governance, and environmental performance. This first comprehensive bibliometric study of board-financial performance literature in Indonesian context provides scholars, policymakers, and practitioners systematic understanding of research priorities, influential works, and collaborative networks, enabling strategic research planning and evidence-based governance policy development in emerging markets.
Keahlian Komite Audit sebagai Mekanisme Tata Kelola: Memoderasi Hubungan Antara Konservatisme Akuntansi, Leverage dan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Puspitasari, Dewi; Sutopo, Bambang
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2849

Abstract

Penelitian ini bertujuan menguji pengaruh konservatisme akuntansi dan leverage terhadap manajemen laba serta menilai peran moderasi keahlian komite audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data diperoleh dari laporan keuangan periode 2019–2024 dengan total 859 observasi perusahaan manufaktur. Manajemen laba diukur menggunakan absolute discretionary accruals berdasarkan Modified Jones Model, konservatisme diukur dengan model Givoly dan Hayn, leverage menggunakan Debt to Total Asset Ratio, sedangkan keahlian komite audit diukur sebagai persentase anggota komite audit yang memiliki keahlian akuntansi/keuangan sesuai ketentuan POJK 55/2015. Analisis dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA) menggunakan pendekatan Fixed Effect Model. Hasil menunjukkan bahwa konservatisme akuntansi berpengaruh positif signifikan terhadap manajemen laba, sehingga H1 ditolak. Leverage berpengaruh negatif signifikan terhadap manajemen laba, sehingga H2 ditolak. Selanjutnya, interaksi konservatisme dan keahlian komite audit (CONACC_KA) berkoefisien negatif signifikan, yang mengindikasikan bahwa keahlian komite audit mampu memperkuat peran konservatisme dalam menekan manajemen laba, sehingga H3 didukung. Namun, interaksi leverage dan keahlian komite audit (LEV_KA) tidak signifikan, sehingga H4 tidak didukung. Temuan ini menegaskan pentingnya penguatan kompetensi komite audit sebagai mekanisme tata kelola untuk meningkatkan kualitas pelaporan keuangan di pasar berkembang.
ANALISIS BIBLIOMETRIK: OVERCONFIDENCE CEO DAN PENGHINDARAN PAJAK Lestari, Nanik; Sutopo, Bambang
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2603

Abstract

The study analyses global publication trends on Tax Avoidance and CEO Overconfidence using a bibliometric approach based on Scopus data from 23 articles. Findings reveal that measurement methods for both variables are inconsistent, highlighting the need for more robust methodologies. Future research should: Expand to cross-country contexts considering cultural and institutional differences. Include firms of various sizes for better generalization. Develop accurate CEO characteristic measures (e.g., narcissism, facial masculinity, tax competence) using psychometrics, text analysis, or AI. Examine interactions with other managerial roles (CFOs, tax advisors) and corporate governance mechanisms (board independence, analyst monitoring, institutional ownership). Apply advanced models (mediation, moderation, moderated mediation) for stronger validity. Explore emerging economies (Russia, India, Brazil) and ethical issues like CSR and gender diversity at leadership levels for broader insights.Keywords: Corporate Tax Avoidance; Characteristic CEO, Overconfidence CEO; Tax Avoidance
Reading Culture Improvement Management To Improve Literature Quality Sutopo, Bambang; Wasliman, Iim; Mulyanto, Agus; Rifki Noval, Sayid
International Journal of Educational Research & Social Sciences Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.507

Abstract

Most of the knowledge is presented in the form of written language so that it requires someone to do reading activities in order to gain knowledge. Therefore, learning to read has a very strategic position in education and teaching. This reading ability cannot be obtained naturally, but through a learning process which is partly the responsibility of the teacher. Schools that are concerned with a quality culture will certainly manage this reading culture effectively and efficiently to improve the quality of their graduates and ultimately have an impact on school quality. The research approach used is qualitative. The data collection method used is the case study method. Data collection techniques used are observation techniques (observations), interview techniques, documentation studies. Regarding data analysis techniques using nonstatistical analysis techniques. The results showed that the management of improving reading culture to improve student literacy in two SMAITs was carried out by the school, both principals and teachers through various approaches and applying learning management principles. However, it turns out that the results have not been effective, because the achievement of student learning outcomes has not been able to meet the minimum standard of completeness criteria (KKM) that has been set by each school. The learning planning in the two SMAITs is in accordance with the applicable regulations. However, in its preparation it has not determined the target for the completion of the planning, so it is difficult to determine the target for achievement; In the implementation of learning, learning resources in the two SMAITs are still very limited, making it difficult for students to carry out learning. The learning environment in the two SMAITs is very conducive because they do not face many distractions so that students can study seriously and with full concentration, although support from the community is still limited; The learning infrastructure in the two SMAITs is still lacking, especially the Indonesian Language Laboratory space is not adequate so that learning in the laboratory to develop literacy often cannot be carried out perfectly. This turned out to be an obstacle to the achievement of the quality of Indonesian language learning and literacy. The process of implementing Indonesian language learning in the two SMAITs uses more face-to-face meetings with the main activity being the teacher in delivering Indonesian language material. Practical literacy learning is rarely carried out because it does not yet have an adequate Indonesian Language Laboratory, this has an impact on students' abilities in learning Indonesian, prioritizing cognitive aspects rather than affective and psychomotoraspects (literacy).
MAPPING GLOBAL RESEARCH ON DIGITAL ACCOUNTING SYSTEMS FOR SMALL AND MEDIUM ENTERPRISES: A BIBLIOMETRIC ANALYSIS Andi Candra, Yudas Tadius; Bambang Sutopo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.5005

Abstract

This study aims to map and analyze global research trends on digital accounting systems within the context of Small and Medium Enterprises (SMEs) using a bibliometric approach. Data were retrieved from the Scopus database through a series of queries that combined terms related to digital accounting systems and SMEs, with filters applied for English-language articles published between 2015 and 2025. The identification and screening process followed the PRISMA protocol, yielding 129 articles that met the inclusion criteria. The collected bibliographic data were then analyzed using Biblioshiny to construct network maps of co-authorship, co-citation, and keyword co-occurrence. The results indicate a growing academic interest in digital accounting systems for SMEs, with several major thematic clusters related to the adoption and implementation of such systems, their impact on performance and financial information quality, as well as digital transformation and technological readiness of SMEs. While the field is rooted in accounting, information systems, and SME literature, research gaps remain, particularly concerning developing country contexts, the integration of emerging technologies, and user behavior. These findings provide a foundation for creating a future research agenda and offer guidance for policymakers and practitioners on promoting the more effective adoption of digital accounting systems among SMEs.
Apakah Pengungkapan CSR, Kekuatan CEO dan Struktur Kepemilikan Berhubungan dengan Kinerja Perusahaan? Erniyawati Mustaqomah; Bambang Sutopo
Monex: Journal of Accounting Research Vol 14, No 1 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i1.8085

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak pengungkapan CSR, kekuatan CEO dan struktur Kepemilikan terhadap kinerja perusahaan. Pendekatan penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Sampel penelitian berjumlah 88 observasi perusahaan sektor Basic Material yang terdaftar di BEI Tahun 2021-2023. Penelitian menggunakan data sekunder yang berupa laporan tahunan dan laporan keberlanjutan yang terdapat pada website masih -masing perusahaan. Analisis data panel diolah dengan perangkat lunak Eviews. Hasil penelitian menyatakan bahwa pengungkapan CSR tidak berhubungan dengan kinerja perusahan sedangkan kekuatan CEO dan struktur kepemilikan merupakan faktor yang mempengaruhi kinerja perusahaan. Struktur kepemilikan dapat meningkatkan kinerja namun sebaliknya kekuatan CEO yang terlalu besar akan menurunkan kinerja perusahaan. Adapun keterbatasan penelitian ini adalah tidak melakukan observasi terhadap lintas sektor industri sehingga untuk riset selanjutnya bisa melengkapi kekurangan ini dengan menambahkan observasi lintas sektor
Revisiting knowledge on lens of ESG, CSR and GF to CFP : Systematic Literature Review, and Future Agenda Desi Susilawati; Bambang Sutopo
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.28923

Abstract

Studi ini melakukan analisis tinjauan sistematis untuk menyelidiki variabel moderasi yang memengaruhi hubungan antara ukuran Lingkungan, Sosial, dan Tata Kelola (ESG), ukuran Tanggung Jawab Sosial Perusahaan (CSR), dan Keuangan Hijau (Green Finance) dan Kinerja Keuangan Perusahaan (CFP). Dengan menganalisis 93 artikel dari basis data Scopus yang diterbitkan antara tahun 2017 dan 2025. Temuan menunjukkan variabel pemoderasi yaitu Mekanisme Tata Kelola Perusahaan, Karakteristik Dewan Direksi, Struktur Kepemilikan,Karakteristik ,Prusahaan, Ukuran & Skala.,Struktur Keuangan, Kinerja & Sumber Daya dan Pengaruh Eksternal. yang berpengaruh, pendekatan metodologis dalam hubungan ESG/CSR dan GF terhadapap CFP., dan tingkat keterlibatan CSR secara signifikan berdampak pada kekuatan dan arah dampak ESG dan CSR terhadap kinerja keuangan. Tinjauan Literatur menunjukkan bahwa kurangnya representasi variabel moderasi seperti faktor sosial dan budaya, Perilaku manajemen , kesiapan teknologi, dan karakteristik spesifik perusahaan. Studi ini menyoroti perlunya variabel yang lebih terstandarisasi, metodologi penelitian yang lebih maju,dan eksplorasi yang lebih luas terhadap variabel moderasi yang kurang diteliti ini untuk mengembangkan pemahaman yang lebih mendalam tentang bagaimana inisiatif ESG , CSR dan GF memengaruhi hasil keuangan perusahaan. Penelitian ini menyediakan kerangka kerja bagi penelitian di masa mendatang untuk mengatasi kesenjangan ini, sehingga meningkatkan wacana akademis tentang keberlanjutan perusahaan dan kinerja keuangan
Integrating Sustainability Accounting into Vocational Higher Education: A Bibliometric and Systematic Literature Hananto, Santoso Tri; Sutopo, Bambang
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 2 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i2.3308

Abstract

This​‍​‌‍​‍‌​‍​‌‍​‍‌ research intends to map and critically evaluate worldwide research trends on the integration of sustainability accounting in the Vocational Higher Education (VHE) sector over the 2016–2025 period through combining bibliometric analysis and a systematic literature review (SLR). The bibliometric data were collected from the Scopus database. 90 peer-reviewed journal articles were identified and analyzed using VOSviewer. The research results show a marked rise in the number of publications post-2020, indicating the intensification of the issue of greening vocational education for the development of green skills and sustainability alignment agendas. The keyword co-occurrence analysis points to the existence of five main topical clusters: pedagogical transformation, sustainability and Education for Sustainable Development (ESD) frameworks, human development, environmental education policy, and digitalization and innovation in TVET. The SLR of 15 articles reveals that current research mainly makes use of Human Capital Theory, Institutional Theory, and Transformative Learning Theory as explanatory frameworks of the green human capital creation role of vocational education. Still, the literature is mostly theoretical and qualitative, hardly offering much empirical data to directly support the links between integrating sustainability accounting and learning outcomes, competency transfer, and labor-market relevance. Overall, this study contributes to accounting education for sustainability by providing a comprehensive mapping of the research landscape and identifying persistent gaps between policy intentions, curriculum implementation, and measurable outcomes. The findings offer practical insights for policymakers, vocational institutions, and professional bodies in developing sustainability-oriented accounting curricula aligned with SDG-driven workforce needs.
Co-Authors Addin Suwastono, Addin Adibuddin, Ahmad Farras Agus Mulyanto Andi Candra, Yudas Tadius Dadang Makmun Desi Susilawati Dewi Puspitasari Doddy Setiawan Eko Arief Sudaryono, Eko Arief Eko Arif Sudaryono, Eko Arif Erniyawati Mustaqomah, Erniyawati Evy Yunihastuti Fransisco Danang Wijaya GALIH WICAKSONO Hananto, Santoso Tri Handayani, Sri Iim Wasliman Ika Swasti Putri Inon Listyorini, Inon Irsan Hasan Isnayni Sabila Juliati, Juliati Leka, Earlyanzen Mustika Litasari Litasari Lukfiah Irwan Radjak, Lukfiah Irwan Marcellus Simadibrata Marcellus Simadibrata Markhumah, Umatun Muhammad Amiruddin Muhammad Syafiqurrahman Nanik Lestari Purnomowati, Nasyiah Hasanah Rahman Siddiq, Faiz Rino Alvani Gani Rino Alvani Gani Rochmadi Rochmadi Satriyo Priyo Handoko Sayid Muhammad Rifqi Noval Setyono, Primanita Unggul Budihusodo Virana, Tiara Anindya Vitalis Ari Widiyaningsih Wahyu Widarjo, Wahyu Widoarjo, Wahyu Yosevin Karnawati Yunus Harjito, Yunus Zarory, Hilman