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Trends and Future Research in Corporate Governance: A Bibliometric Analysis (2014-2024) Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 1 (2024): June
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kah.v12i1a18

Abstract

This study aims to elucidate current trends in corporate governance literature through a bibliometric analysis of papers published in Scopus from 2014 to 2024, encompassing 577 selected articles. Employing VOSviewer and R Studio, the analysis provides a comprehensive overview of publication trends, thematic evolution, and key contributors across three distinct time periods. The study reveals significant keywords like audit committee, board of directors, and corporate social responsibility, emphasizing the scrutiny of corporate governance mechanisms and codes. Clusters delve into governance management systems, such as board composition and audit quality, offering insights into firm performance and new code exploration. These clusters serve as valuable resources for future research, guiding investigations, and advancing knowledge in corporate governance. Additionally, the thematic evolution of trends over the past decade underscores the dynamic nature of research interests, informing scholars' agendas and contributing to the field's advancement. This study holds significant implications for academia, practitioners, and policymakers in corporate governance.
Corporate governance dynamics: How audit committees and board characteristics influence firm value through audit report lag? Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 21 No. 1 (2024): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v21i1.21790

Abstract

This study investigates the impact of corporate governance attributes, particularly the board of directors and audit committee, on the firm value of property and real estate companies in Indonesia. Additionally, this study introduces the novel exploration of audit report lag as a mediating factor in the relationship between corporate governance and firm value. Utilizing a quantitative approach, secondary data were extracted from the financial statements of property and real estate companies. The study employed a purposive sampling technique, resulting in a sample of 26 companies listed on the IDX for 2018-2022. In this study, inferential statistical analysis is conducted using the Partial Least Squares (PLS) based Structural Equation Modeling (SEM) technique. The findings reveal that corporate governance attributes, including the board of directors and audit committee, significantly enhance firm value. Furthermore, audit report lag mediates the effect of the audit committee on firm value but does not mediate the effect of the board of directors. This implies that while the audit committee plays a crucial role in reducing audit report lag, thereby enhancing firm value, the board of directors may influence firm value through different mechanisms not captured by audit report lag.
Strengthening Firm Performance Through Corporate Governance, Intellectual Capital and Financial Policy Saifi, Muhammad; Hidayat, Kadarisman; Setyono, Langgeng; Sandi, Kemal; Kurnia, Lusi; Aina, Asri Nur
International Journal of Artificial Intelligence Research Vol 7, No 1.1 (2023)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v7i2.1059

Abstract

This study aims to examine the effect of corporate governance, intellectual capital and financial policy on firm performance conducted on 14 pharmaceutical companies listed on the Indonesian stock exchange. The data obtained was processed using warp pls software 7.0. The results of the study indicate that corporate governance has no significant positive effect on financial policy and firm performance. Meanwhile, intellectual capital has a negative and significant effect on financial policy and a significant positive effect on firm performance. Next, financial policy has a significant positive effect on firm performance.
Desain Aplikasi Kemitraan UMKM Ayam Petelur Menggunakan Metode Lean dan Prototyping Lisdiyanto, Angga; Wibowo, Agus; Abdillah, Ikhwan; Haromainy, Muhammad Muharrom Al; ., Winarti; Fitrani, Laqma Dica; Kurnia, Lusi
Jurnal Penelitian Dan Pengkajian Ilmiah Eksakta Vol 4 No 2 (2025): Jurnal Hasi Penelitian Dan Pengkajian Ilmiah Eksakta - JPPIE
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jppie.v4i2.2304

Abstract

Pengelolaan transaksi kemitraan pada usaha ayam petelur di Telurkita Kediri masih dilakukan secara manual menggunakan lembar Excel. Proses ini menimbulkan berbagai kendala, seperti keterlambatan pelacakan termin panen, pembuatan surat perjanjian kerja sama (MOU) yang memakan waktu, serta potensi kesalahan dalam perhitungan penghasilan mitra. Untuk menjawab permasalahan tersebut, penelitian ini berfokus pada tahap desain aplikasi transaksi kemitraan berbasis web dengan menerapkan metode Lean dan Prototyping. Pendekatan Lean digunakan untuk menghilangkan proses yang tidak efisien, seperti penggunaan dokumen kertas dan file Excel, serta menyederhanakan alur transaksi dan pengelolaan data. Sementara itu, metode Prototyping diterapkan melalui dua iterasi desain, yang masing-masing divalidasi langsung oleh pengguna hingga diperoleh rancangan final yang sesuai kebutuhan. Prototipe yang dihasilkan mencakup fitur utama seperti pembuatan kwitansi pendaftaran, DP, dan pelunasan, pengelolaan surat MOU, transaksi termin panen, pengingat jadwal panen, serta laporan rekap penghasilan bulanan. Evaluasi dilakukan melalui kuesioner kepada enam responden (1 operator, 4 sales, dan 1 pemilik usaha) dengan indikator pemahaman terhadap rancangan antarmuka dan alur kerja sistem. Hasil evaluasi menunjukkan tingkat pemahaman sebesar 96,80%, menandakan bahwa rancangan desain aplikasi mudah dipahami dan sesuai dengan kebutuhan operasional pengguna. Penelitian ini menghasilkan rancangan awal yang dapat menjadi dasar pengembangan aplikasi transaksi kemitraan ayam petelur yang lebih efisien, terukur, dan siap diimplementasikan pada tahap selanjutnya.
Strategies for Increasing Investment through Analysis of Leading Sectors in Pohuwato Regency: an Analysis of Location Quotient and Shift Share KURNIA, LUSI
Gorontalo Development Review Volume 9 Nomor 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/golder.v9i1.4671

Abstract

Pohuwato Regency in Gorontalo Province possesses significant economic potential but faces challenges in transforming its economy from extractive sectors. This study aims to formulate strategic recommendations for the Pohuwato Regency Government to enhance investment in leading sectors to drive regional economic growth. The research method employs both quantitative and qualitative approaches using Location Quotient (LQ), Shift-Share Analysis (SSA), and Klassen Typology to map the regional economic structure. Additionally, Focus Group Discussions (FGD) were utilized to shape investment policy directions. Data collection was conducted through the compilation of secondary data for the 2020-2024 period. The study results identify Agriculture, Forestry, and Fisheries and Manufacturing Industries as basic and prime sectors requiring investment priority. Recommended policy strategies include: (1) creating a competitive national business climate; (2) focusing investment on basic needs, priority industries, export orientation, green investment, infrastructure, and innovation; (3) protecting and developing MSMEs and cooperatives; (4) improving local workforce quality; (5) providing investment facilities; (6) improving investment distribution; (7) promoting investment; and (8) fostering investment cooperation. Implementation of these strategies is expected to create a competitive and sustainable business climate in Pohuwato Regency
Global Trends in Green Finance in the Banking Sector: A Bibliometric Mapping of Past and Future Research Directions Rusdi Hidayat Nugroho; Indah Respati Kusumasari; Nugraha Kusbianto; Nurhadi Nurhadi; Lusi Kurnia
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 1 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i1.166

Abstract

Background: This analysis is a systematic review of green finance in the banking sector, combining information from 193 papers published in 126 journals indexed in Scopus between 2020 and 2025. Objective: To provide a broad reference source for future research and a better understanding of the interaction between banks, environmental protection, climate change, and the 2030 Sustainable Development Goals. The most recent contributions in green banking—mitigation of risk, technology, credit policy, and ethical practices within organizations—are pointed out. Methods: Quantitative analysis based on bibliometric methodology of the Scopus database with search string TITLE-ABS-KEY("green finance") AND TITLE-ABS-KEY("bank" OR "banking"). Data screening followed the PRISMA framework (N₁=312 → N₂=246 → N₃=193). Bibliometric analysis was conducted using R 4.3.2 (Bibliometrix package) and VOSviewer 1.6.20 for keyword co-occurrence, co-authorship, and thematic mapping. Results: The review reveals five influencing factors and four main research thematic fields, addressing (i) what has already been investigated in green finance applied to banks, and (ii) what directions remain unexplored. The paper concludes with a forward-looking agenda to align green finance definitions and measurements across countries, integrate green risk into regulatory frameworks, incorporate it into credit decisions, and use technology to facilitate effective implementation of the emerging global landscape in green finance. Conclusion: Green finance in banking has gone from a conceptual framing to an empirical inquiry structured by laws and the regulatory regime. Research going forward needs to focus on cross-nation comparability, ethical governance of banks, climate-risk assessment in credit decisions, and fintech solutions for green finance channeled through banks—with a focus on developing economies like Indonesia.
IMPROVING INVESTMENT LITERACY TO PREVENT FRAUDULENT INVESTMENTS AMONG TEMAS BATU PKK MOTHERS: PENINGKATAN LITERASI INVESTASI UNTUK MENCEGAH INVESTASI CURANG DI KALANGAN IBU-IBU PKK TEMAS BATU Lusi Kurnia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 8 No. 1 (2026): JUNE 2026
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V8.I1.2026.73-82

Abstract

Background: Cases of fraud disguised as investment schemes, which have caused losses to victims up to 2025, still show high numbers in Batu City, such as fraudulent housing schemes causing losses of hundreds of millions, and fraudulent arisan schemes among mothers, highlighting the importance of financial literacy for the community in Batu City. Objective: This activity aims to improve investment literacy among mothers at PKK Temas, Batu City, in order to avoid fraudulent investments. Method: The activity, conducted on November 20, 2025, involving 23 participants and organized in collaboration with Temas Subdistrict, combined interactive lecture methods with field simulations to ensure a comprehensive understanding of the material presented. Results: There was an increase in the average knowledge regarding fraudulent investments after receiving education on investment. Among the 23 participants, after receiving socialization and simulation, the average post-test score sharply increased to 8.65. This average score improvement of 4.13% resulted N-Gain value of 0.75, which is categorized as high effectiveness. Conclusion: Investment literacy among PKK Temas mothers in Batu City improved after the educational activity. As a follow-up, collaboration with PKK administrators can be conducted to regularly share updates on fraudulent investment cases in Batu City and maintain participants’ awareness.