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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.