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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 Jurnal Ilmiah Edunomika (JIE) Paulus Journal of Accounting (PJA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JSAP : Journal Syariah and Accounting Public JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Educoretax Journal of Financial and Behavioural Accounting 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
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

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A Bibliometric Mapping and Research Gap Analysis of Greenwashing Studies in Scopus (2012–2025) Listyorini, Inon; Sutopo, Bambang
Journal of Accounting Inquiry Vol. 4 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2025.4.2.081-095

Abstract

Purpose:                                                                                                                     This paper aims to formulate research opportunities on greenwashing. It is motivated by the growing prominence of environmental issues in accounting research and the emergence of greenwashing practices, which create the impression that a company’s environmental performance is strong without requiring substantial financial investment. Method: This study employs bibliometric analysis based on 138 articles published between 2012 and 2025, sourced from the Scopus database. Frequency analysis was conducted using Microsoft Excel, with the results visualized through VOS viewer and Harzing’s Publish or Perish citation matrix. Findings: There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure. Novelty: There are research opportunities on greenwashing in relation to ESG, reporting assurance, SDG washing, CSR decoupling, the circular economy, bank financing, stock price crash risk, sustainable investment, social media, green bonds, transparency, institutional investors, corporate reputation, and environmental disclosure.
PERAN MODAL INTELEKTUAL TERHADAP KINERJA UMKM: SUATU TINJAUAN SISTEMATIS Vitalis Ari Widiyaningsih; Bambang Sutopo
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18621

Abstract

Global challenges require Micro, Small, and Medium Enterprises (MSMEs) to adopt adaptive strategies to achieve competitive advantage. Intellectual Capital (IC) is viewed as a strategic resource capable of improving MSME operational performance. However, the relationship between Intellectual Capital and MSME performance is complex because it is influenced by various mediating and moderating factors. This study aims to identify and synthesize the mediating and moderating mechanisms that influence the relationship between Intellectual Capital and MSME performance. The method used is a Systematic Literature Review (SLR) by analyzing 20 scientific articles published in the 2020–2024 period, sourced from the Scopus and Google Scholar databases. The analysis process was carried out systematically to examine variables that act as mediators and moderators in the relationship between Intellectual Capital and MSME performance. The results show that Intellectual Capital contributes significantly to improving MSME performance, but its effect depends on the intermediary variable. Knowledge Management (KM) and innovation capability were identified as the main mediators that strengthen the influence of Intellectual Capital on performance. Meanwhile, environmental dynamics and debt financing act as moderators that can weaken or strengthen this relationship. Furthermore, organizational culture was also found to be a crucial element influencing the effectiveness of Intellectual Capital implementation. Overall, these findings underscore the need for a holistic and contextual approach to Intellectual Capital management in MSMEs. Integrating KM practices, organizational learning capacity, and a comprehensive assessment of MSMEs' internal and external conditions are key to maximizing the contribution of Intellectual Capital to sustainable performance. Keywords: Intellectual Capital; UMKM, Performance; Systematic Literature Review; Knowledge Management   Keywords: Intellectual Capital, UMKM, Performance, SLR
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.
Co-Authors Addin Suwastono, Addin Adibuddin, Ahmad Farras Dadang Makmun Doddy Setiawan Eko Arief Sudaryono, Eko Arief Eko Arif Sudaryono, Eko Arif Erniyawati Mustaqomah, Erniyawati Evy Yunihastuti Fransisco Danang Wijaya GALIH WICAKSONO Handayani, Sri 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 Muhammad Amiruddin Muhammad Syafiqurrahman Purnomowati, Nasyiah Hasanah Rahman Siddiq, Faiz Retnoningrum, Retnoningrum - Rino Alvani Gani Rino Alvani Gani Rochmadi Rochmadi Satriyo Priyo Handoko Unggul Budihusodo Virana, Tiara Anindya Vitalis Ari Widiyaningsih Wahyu Widarjo, Wahyu Widoarjo, Wahyu Yosevin Karnawati Yunus Harjito, Yunus Zarory, Hilman