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Analisis Bibliometrik tentang Dampak Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Loso Judijanto; Eko Sudarmanto; Andri Triyantoro
Jurnal Bisnis dan Manajemen West Science Vol 3 No 02 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i02.1156

Abstract

This study employs bibliometric analysis to map the research landscape of Corporate Social Responsibility (CSR) over several decades. By synthesizing data from extensive academic databases, this research identifies thematic clusters, trends over time, collaboration networks, and potential future research directions within the field of CSR. The thematic analysis highlights the evolution from foundational CSR concepts to more nuanced discussions on the economic and strategic implications of CSR. Temporal trends suggest a shift towards integrating CSR into core business strategies, with an increasing focus on economic outcomes and shareholder interests. The author collaboration network reveals both dense and emergent clusters of researchers, indicating robust areas of established inquiry alongside emerging research fronts. Additionally, this study identifies underexplored areas such as the cost implications of CSR, its integration with marketing strategies, and the influence of regulatory frameworks, proposing these as vital for future research. This comprehensive overview not only maps the current state of CSR research but also directs future scholarly efforts towards areas with the potential for significant impact.
Transparansi dan Akuntabilitas dalam Laporan Keuangan Sektor Publik Loso Judijanto; Eko Sudarmanto; Andri Triyantoro
Jurnal Bisnis dan Manajemen West Science Vol 3 No 02 (2024): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v3i02.1160

Abstract

Studi ini mengeksplorasi evolusi dan dampak transparansi serta akuntabilitas dalam pelaporan keuangan sektor publik, dengan menggunakan pendekatan bibliometrik untuk menganalisis literatur yang relevan. Dengan memetakan tren, tantangan, dan hasil yang berhubungan dengan praktik ini, penelitian mengungkapkan pergeseran fokus dari pelaporan yang komprehensif menuju tata kelola dan etika yang lebih kompleks. Hasilnya menyoroti hubungan penting antara praktik pelaporan keuangan dan peningkatan tata kelola serta kepercayaan publik, menunjukkan peran krusial transparansi dalam mengurangi korupsi dan meningkatkan integritas sektor publik. Penelitian ini juga mengidentifikasi area yang kurang diteliti, seperti peran perbankan dalam transparansi dan audit internal, yang membuka peluang penelitian lebih lanjut.
Strategi Pemerintah Indonesia dalam Pemberantasan Praktik Judi Online: Analisis Deskriptif Rival Pahrijal; Nabain Idrus; Andri Triyantoro
Jurnal Hukum dan HAM Wara Sains Vol 3 No 02 (2024): Jurnal Hukum dan HAM Wara Sains
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jhhws.v3i02.1357

Abstract

Proliferasi perjudian online menimbulkan tantangan yang signifikan bagi pemerintah di seluruh dunia, termasuk Indonesia, di mana norma-norma budaya dan kerangka hukum dengan tegas melarang kegiatan perjudian. Makalah ini memberikan analisis normatif tentang strategi pemerintah Indonesia dalam memerangi perjudian online, memeriksa kerangka hukum, langkah-langkah penegakan hukum, dampak sosial, pertimbangan etika, dan perspektif komparatif. Meskipun ada larangan yang ketat, perjudian online tetap ada karena kemajuan teknologi dan operasi transnasional. Analisis ini menyoroti dilema etika dalam menyeimbangkan kebebasan individu dengan kesejahteraan masyarakat dan merekomendasikan pendekatan regulasi yang lebih baik untuk mengurangi bahaya sosial sambil menjunjung tinggi nilai-nilai budaya. Dengan mengevaluasi lanskap regulasi Indonesia dalam konteks global, studi ini memberikan kontribusi wawasan tentang strategi tata kelola yang efektif untuk mengatasi praktik perjudian online.
The Effect of Green Infrastructure Investment, Capital Structure, and Operational Efficiency on Financial Performance of Companies in Central Java Loso Judijanto; Joni Hendra; Eva Yuniarti Utami; Andri Triyantoro
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.799

Abstract

This study investigates the influence of green infrastructure investment, capital structure, and operational efficiency on the financial performance of companies operating in Central Java. A quantitative research approach was employed, utilizing survey data collected from 173 companies across various industries. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with hypothesis testing conducted to assess the significance of the relationships between the variables. The results indicate significant positive associations between green infrastructure investment, capital structure, operational efficiency, and financial performance. Specifically, companies that prioritize sustainability initiatives, maintain optimal capital structures, and enhance operational efficiency tend to achieve superior financial performance outcomes. These findings highlight the multidimensional nature of value creation within organizations and underscore the importance of integrating environmental and operational considerations into strategic decision-making processes. The implications of the study extend to policymakers, business leaders, and stakeholders seeking to enhance the financial sustainability and resilience of companies in Central Java.