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Sustainability Accounting in Developing Countries: Trends and Patterns in ESG Research (2015–2025) Abid Ramadhan; Putri Dewintari; Antong; Halim Usman
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/kde8fe90

Abstract

This study aims to identify and analyze the development and trends in sustainability accounting research, particularly in the context of Environmental, Social, and Governance (ESG) issues within developing countries during the period from 2015 to 2025. By applying a bibliometric approach, this research utilizes secondary data sourced from reputable databases and processed using VOSviewer software to map the landscape of academic publications. The analysis includes publication volume, co-authorship networks, country collaborations, and keyword co-occurrence. The results indicate a significant increase in ESG-related studies, with China emerging as the leading contributor, followed by India and South Africa. Key research themes that have frequently appeared include ESG disclosures, corporate performance, climate change, renewable energy, and gender diversity in governance. These findings highlight both the progress and the existing gaps in ESG accounting research across developing nations. The study offers valuable insights for researchers, educators, and policymakers to better understand the dynamics of ESG integration in accounting practices and to guide future research directions in the field of sustainability accounting.
Analisis Kesiapan Penggunaan Digital Finance pada UMKM di Kota Palopo Perspektif I-TOE Model Supri, Zikra; Dewintari, Putri; Nadia; Risdayanti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1912

Abstract

Digital finance can help improve the effectiveness and efficiency of business processes and operations, especially Micro, Small and Medium Enterprises ( SMEs ). Productive SMEs are one of the main keys in driving the acceleration of national economic recovery. The Financial Services Authority (OJK) also explained the importance of Digital finance's contribution in supporting the achievement of Sustainable Development Goals (SDGs). The urgency of the research is related to the use of digital finance which is still not massive among SMEs in Palopo City, one of which is caused by the readiness of SMEs in using digital finance. This study aims to determine the readiness of SMEs in using digital finance. The research method uses a quantitative approach based on the Individual - Technology Organization Environment (I-TOE) model by involving SMEs in Palopo City as respondents. The population is SMEs who live in Palopo city, and the sampling technique uses simple random sampling. Data collection is done through surveys / questionnaires both manually and online. The data analysis technique in this study used multiple linear regression. The results showed that partially the technology and environmental variables had a positive effect on the readiness of SMEs to use digital finance. as well as for individual and organizational variables showed results that had no effect. Meanwhile, the results of the simultaneous test can explain that the Independent variables (Environment, Organization, Individual and Technology) affect the readiness to use digital finance variable.
Strategi Investasi Milenial Dalam Mengelola Portofolio Keuangan di Era Digital Mahrani, Luthfiyah; Jasman, Jumawan; Dewintari, Putri
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4860

Abstract

This study aims to formulate appropriate investment strategies for managing financial portfolios among the millennial generation. The method used in this research is SWOT analysis (Strengths, Weaknesses, Opportunities, Threats), combined with the IFAS (Internal Factor Analysis Summary) and EFAS (External Factor Analysis Summary) matrices to identify internal and external factors that influence millennials' investment decisions. Data were collected through questionnaires and indicator weighting by determining the IFAS and EFAS matrices, involving 83 respondents who are actively using digital platforms for investment, within the millennial age range of 28–43 years. Data processing was conducted using SPSS (Statistical Program for Social Science). The results of the analysis show that enhancing financial literacy knowledge is fundamental for investment, especially for millennials who often make decisions without fully considering the associated risks and benefits. The use of technology, alongside rapid technological development, has significantly facilitated access to various types of information and helped individuals define their investment goals more clearly.
Influence of Financial Literacy and Financial Inclusion on Millennials’ Investment Decisions in North Luwu Capital Market Andini, Faula; jasman, jumawan; Dewintari, Putri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 2 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.2.1087-1098

Abstract

Purpose: This study aims to examine the influence of financial literacy and financial inclusion on millennials’ investment decisions in the North Luwu capital market. Methodology: A quantitative approach was applied using a structured questionnaire distributed to 83 respondents selected through Slovin’s formula. The data were analyzed using multiple linear regression via SPSS software. Results: Both financial literacy (β = 0.471, p < .001) and financial inclusion (β = 0.256, p < .001) significantly and positively influence millennials’ investment decisions. The adjusted R² value of 0.646 indicates that 64.6% of the variance in investment decisions is explained by the two predictors. Findings: Financial literacy has a more dominant effect than financial inclusion, emphasizing the importance of financial understanding in making rational investment decisions. Novelty: This study addresses a geographic gap by focusing on millennials in a semi-peripheral region (North Luwu), where empirical data on investment behavior are still scarce. Originality: The study offers an integrative framework by employing the Theory of Planned Behavior (TPB) to connect financial literacy and inclusion with investment decision-making, a combination rarely explored in previous literature. Conclusion: Improving both financial literacy and financial inclusion concurrently is essential to fostering smarter, more inclusive investment behaviors among millennials, particularly in underrepresented regions. Type of Paper: Empirical Research Paper.
The Influence of Digital Marketing and Service Quality on Customer Loyalty at Cafe Storyline in Palopo City Utari, Afia; Aqsa, Muhammad; Dewintari, Putri
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 4 (2026): April 2026
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i4.582

Abstract

Digital marketing today This play a role important in introduce A products and reach customer in a way directly . Digital marketing techniques have the potential big in increase preference customer in buy something products , especially among​ child young people who tend to easy adapt with digital systems . Research This done in frame know influence digital marketing and quality service to loyalty Customers of Storyline Cafe in Palopo City . Research using primary data in the form of questionnaire to 100 respondents . Research results with analysis regression simple show influential digital marketing direct positive and significant to loyalty customers , but quality service No influential direct to loyalty . In No direct , digital marketing and quality service influential significant to loyalty through satisfaction customer .
ESP-NOW based multi-node internet of things system for agricultural solar dryers with hybrid offline-online monitoring Rahmat Siswanto; Putri Dewintari; Sapar Sapar
International Journal of Reconfigurable and Embedded Systems (IJRES) Vol 15, No 2: July 2026
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijres.v15.i2.pp426-438

Abstract

Existing internet of things (IoT) systems for agricultural solar dryers rely on continuous internet connectivity, limiting deployment in remote rural areas with unreliable infrastructure. This study develops and validates a multi-node IoT architecture using ESP-NOW peer-to-peer communication that enables infrastructure-independent operation with optional ThingSpeak cloud synchronization. The system integrates ESP32 nodes, SHT41 sensors, relay-controlled actuators, and a hybrid solar-battery-grid power supply, deployed at a cocoa processing facility in South Sulawesi, Indonesia. Field evaluation confirmed: >95% packet delivery at 50 m, <10 ms latency, 94.3% cloud synchronization reliability, and 96% upload timing precision within ±2 s (σ=0.96 s). The dual-mode architecture sustained continuous local monitoring and actuator control during all network outages, with autonomous cloud reconnection requiring no manual intervention. Drying trials showed a -40 57% reduction in cocoa drying duration (3–4 days vs. 5–7 days baseline) through automated chamber control (40–60 °C; RH <60%). Energy analysis yielded an intensity of 0.12–0.17 kWh/kg dried output, with the IoT subsystem consuming less than 1% of total drying energy. The validated architecture provides a deployable, offline-capable, and energy-efficient solution for post-harvest monitoring in infrastructure-constrained environments, with applicability to diverse crop drying and storage scenarios.
The Effect of Live Streaming Interactivity and Influencer Credibility on Purchase Decisions of TikTok Shop Users in Palopo City nirmala nirmala; Muhammad Kasran; Putri Dewintari
Jurnal Studi Manajemen dan Bisnis Vol 13, No 1 (2026): Juni
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jsmb.v13i1.33976

Abstract

The purpose of this study is to explore how consumer purchasing decisions on the TikTok Shop platform in the Palopo area are influenced by live streaming interactivity and trust in influencers. This research is quantitative in nature and primarily uses survey methods. A total of 109 active TikTok Shop users participated in this study. Questionnaires were used to collect data, and SPSS version 21 software was used to process the data using multiple linear regression techniques. The main conclusion shows that, both individually and collectively, live streaming interactivity and trust in influencers significantly enhance purchasing decisions. These two independent factors explain 60.9% of the variation in purchasing decisions, according to the coefficient of determination (R2) of 0.609. Implications from these results suggest that increasing the level of interactivity and the trustworthiness of influencers will raise the likelihood of consumers making purchases through TikTok Shop.
Analisis Sentimen Ulasan Pengguna TikTok Shop pada Google Play Store Menggunakan Metode IndoBERT Putri Dewintari
ROUTERS: Jurnal Sistem dan Teknologi Informasi Vol. 4 No. 2, Juli 2026 (In Progress)
Publisher : Program Studi Teknologi Rekayasa Internet, Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/rt.v4i2.5068

Abstract

TikTok Shop has become one of the largest social commerce platforms in Indonesia; however, user perceptions of its shopping features have not been systematically studied. Star rating assessments alone are insufficient to deeply understand user satisfaction and complaints, necessitating a more comprehensive text analysis approach. This study aimed to analyze the sentiment of TikTok Shop user reviews on Google Play Store using IndoBERT, with a contribution of a keyword-based filtering approach to extract shopping-related reviews from general TikTok application reviews. Review data were collected through automated extraction from Google Play Store, filtered using shopping-related keywords, and preprocessed before classification using IndoBERT. Evaluation was conducted using a confusion matrix with accuracy, precision, recall, and F1-score metrics. Results showed a dominance of positive sentiment, with positive reviews centered on shopping convenience and live shopping satisfaction, while negative reviews were dominated by technical complaints and delivery issues. The model achieved adequate performance on positive and negative classes, although the neutral class was undetected due to class imbalance. This study demonstrates that IndoBERT effectively analyzes sentiment in Indonesian-language social commerce reviews, and the findings serve as empirical evidence for platform developers and digital business actors in formulating service improvement strategies.