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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan International Journal of Artificial Intelligence Research JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Hasi Penelitian Dan Pengkajian Ilmiah Eksakta - JPPIE
Kurnia, Lusi
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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.
Co-Authors Abdillah, Ikhwan Agus Wibowo Aina, Asri Nur Damayanti, Cacik Rut Fitrani, Laqma Dica Kadarisman Hidayat Langgeng Setyono, Langgeng Lisdiyanto, Angga Muhammad Muharrom Al Haromainy Muhammad Saifi Sandi, Kemal Winarti ., Winarti