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All Journal Jurnal Ecoment Global: Kajian Bisnis dan Manajemen International Journal of Economics Development Research (IJEDR) Al Iman: Jurnal Keislaman dan Kemasyarakatan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Ilmiah Wahana Pendidikan Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Journal of Islamic Education Leadership Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah ANWARUL: Jurnal Pendidikan dan Dakwah MASALIQ: Jurnal Pendidikan dan Sains Jurnal Ekonomi Manajemen Akuntansi Jurnal Ekonomi Kreatif Indonesia Multifinance INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) JINNSA : Jurnal Interdisipliner Sosiologi Agama Zona Education Indonesia Moneter : Jurnal Ekonomi dan Keuangan Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management IPSSJ Aksyana : Jurnal Akuntansi dan Keuangan Islam Al Iman: Jurnal Keislaman dan Kemasyarakatan
Harry Z. Soeratin
Universitas Islam Negeri Sunan Gunung Djati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Mengevaluasi Pengungkapan ESG Perusahaan: Tingginya Potensi Greenwashing dalam Sustainability Report Sekar Arum, Lingga; Z. Soeratin, Harry; Miftah, Munasiron
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 7 No. 2 (2024): JTIMB | Desember 2024
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to evaluate the potential for greenwashing in companies' sustainability reports by investigating the internal factors that influence the level of ESG integration in their financial reporting. The research employs a qualitative approach using the literature review method to explore and synthesize findings from various relevant literature sources. The literature search strategy involves combining keywords such as "greenwashing," "sustainability report," "ESG disclosure," and others across prominent academic databases and publications from related organizations. Inclusion criteria include literature discussing greenwashing in the context of sustainability reporting or ESG disclosure, published within the last 10 years. The data analysis utilizes content analysis to identify and categorize key findings related to greenwashing potential, driving factors, and implications for companies and stakeholders. The results highlight the urgency of ESG disclosure, indicators of greenwashing in sustainability reports, the impact of greenwashing on brand reputation, investment attractiveness, and real-world cases such as Coca-Cola's sustainability reporting practices. Additionally, the study examines the implementation of greenwashing in Indonesian companies' sustainability reports, particularly in extractive sectors. The findings provide insights into strategies for enhancing stakeholder trust in corporate environmental practices and building a sustainable future.
Pengaruh Audit Tenure Dan Audit Fee Terhadap Kualitas Audit Regina Putri Heryana; Harry Z. Soeratin
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.240

Abstract

This study aims to analyze the influence of audit tenure and audit fee on audit quality in the context of audit practices in Indonesia. Using a qualitative approach with library research methods, this study examines various academic and professional literature published between 2014-2024. The results show that audit tenure has a non-linear effect on audit quality, with optimal quality achieved in the middle period (4-6 years) of engagement. Audit fees are found to have a positive relationship with audit quality, albeit with important limitations regarding auditor independence. The interaction between these variables shows a complex pattern, where the optimal combination varies based on industry characteristics and client business complexity. This research contributes significantly to the development of audit regulations and practices in Indonesia, particularly in the context of digital transformation and increasing business complexity. Practical implications include recommendations for developing more flexible regulatory frameworks, improving audit quality control systems, and developing auditor competencies in the use of audit technology.
Analisis Pengaruh ESG Terhadap Kinerja Keuangan Perusahaan Dengan Transformasi Digital Sebagai Variabel Pemoderasi Regina Putri Heryana; Harry Z. Soeratin
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This research examines the relationship between Environmental, Social, and Governance (ESG) implementation and corporate financial performance, with digital transformation as a moderating variable. In an increasingly complex digital era, the integration of ESG with digital technology has become a crucial factor in determining company success and sustainability. Through a qualitative approach with library research methods, this study analyzes various academic and professional literature sources during the 2014-2024 period. The results show that companies with effective ESG implementation achieve operational efficiency improvements of up to 20%, while the integration of digital technology in ESG implementation increases efficiency by up to 30% compared to conventional approaches. The use of technologies such as Internet of Things, blockchain, and artificial intelligence in ESG management results in 60% faster and more accurate risk identification. Sectoral analysis reveals significant impact variations, with the manufacturing sector recording a 30% increase in operational efficiency, the financial services sector experiencing a 25% increase in customer satisfaction, and the energy sector showing 35% higher revenue growth for sustainable portfolios. This research provides theoretical and practical contributions to understanding the role of digital transformation as a catalyst for ESG implementation and improving corporate financial performance.
The Role of Environmental, Social, and Governance (ESG) Factors in Promoting Sustainable Social Entrepreneurship Business Models: A Systematic Literature Review (SRL) Soeratin, Harry Z; Sari, Retna; Sakroni, Sakroni
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6435

Abstract

Social entrepreneurship has emerged as an important approach to addressing the complex social and environmental challenges in today's world. Research shows that social entrepreneurship can generate positive impacts while achieving financial sustainability. However, this business faces significant obstacles, including economic uncertainty, environmental changes, and social dynamics. Experts emphasize the need for social entrepreneurs to deeply understand their business environment and adjust their strategies accordingly. A systematic literature review can help entrepreneurs identify the factors that influence their success and inspire innovative solutions. The main findings indicate that environmental, social, and governance factors significantly influence success, with government regulations and stakeholder interactions playing important roles. Social entrepreneurs face challenges from market uncertainty and competition, which require adaptive and innovative strategies such as operational flexibility and the use of technology. In addition, these findings underscore the need for supportive public policies to enhance the social entrepreneurship ecosystem. To support the growth and sustainability of social entrepreneurship, several key recommendations have been proposed. First, encouraging collaboration and networking among social entrepreneurs, the government, the private sector, and civil society is crucial for building support and reducing risk. In addition, enhancing capacity development and risk management programs will better equip social entrepreneurs to tackle complex challenges. Encouraging technological innovation through investment in digitalization can enhance efficiency and access to services. Regulatory reform is needed to create a stable environment while improving access to appropriate funding options will further support social entrepreneurs in making a positive impact on their communities.
Faktor yang Mempengaruhi Kinerja Keuangan Perbankan Syariah, Termasuk Kualitas Audit Syariah, Dewan Direksi dan Pengawas, Independensi Auditor, Good Corporate Governance (GCG), Serta Kepatuhan Syariah : Studi Literatur Review Aghry Ghoriyyudin; Harry Z. Soeratin
Jurnal Ekonomi Manajemen Akuntansi Vol. 30 No. 2 (2024): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v30i2.143

Abstract

Pay close attention to financial performance. An organization's success is shown by its consistent improvement in financial performance compared to the prior period. Audit quality, independence of auditors, Good Corporate Governance (GCG) implementation, regulatory compliance, and the organization's board of directors and supervisory board all have an impact on financial performance. The objective of this research is to corroborate and analyze prior studies that have focused on Islamic audit quality, Islamic audit independence, Islamic audit boards and supervisory boards, sharia compliance, good corporate governance (gcg), and auditor independence as they pertain to Islamic banking's financial performance. Using data gathered from articles published in national journals to back up claims, this study integrates qualitative methodologies with a literature review approach. The researcher procured ten samples of sinta indexed and non-indexed publications from Google Scholar. The study's findings suggest that financial performance is influenced by factors such as the quality of sharia audits, the independence of auditors, the degree of sharia compliance, the application of good corporate governance (gcg), and the board of directors and supervisory board. The researcher is optimistic that future studies will investigate the elements impacting financial success in more depth.
PERAN SERTIFIKASI INDUSTRI MELALUI PROGRAM BOOTCAMP DALAM MEMPERSIAPKAN MAHASISWA MEMASUKI DUNIA KERJA Harry Z. Soeratin; Amanda Sabrina Nadyaputri; Dewi Krisna Murti; Davin Raditya; Widya Wiratami; Najma Muthia Kanza
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 5 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i5.12244

Abstract

Student readiness to face the world of work is an important issue amidst the tight competition and rapid changes in industry needs. Students are required not only to master theory, but also to have practical skills and relevant competency recognition. This study aims to examine the role of industrial certification obtained through a bootcamp program in preparing students to enter the world of work. The method used is a literature review, by examining ten scientific journals published in the last five years that are relevant to the topics of certification, bootcamp, and student work readiness. The results of the study show that industrial certification through a bootcamp program makes a significant contribution to improving student work readiness, both in terms of technical skills and soft skills. Certification is not only proof of formal competence recognized by the industry, but also increases the confidence and competitiveness of graduates.
Evaluasi Penggunaan Artificial Intelligence dalam Audit Forensik Pada Pandangan Mahasiswa dan Praktisi Akuntansi Tahun 2020-2025 Pasaribu, Marsel; Harry Z Soeratin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 5 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss5pp1370-1380

Abstract

Abstract: This study aims to disseminate the use of Artificial Intelligence (AI) in forensic audits from the perspective of accounting students and practitioners in Indonesia in 2020-2025. The method used in this study is qualitative analysis with data collection through interviews and surveys of relevant respondents. The results of the study indicate that the use of AI can improve the efficiency and effectiveness of the audit process, as well as help in identifying anomalies and suspicious patterns in financial statements. However, there are challenges in implementing this technology, including the need for better training and understanding of AI among auditors. This study provides recommendations for improving the integration of AI in forensic audit practices in Indonesia.
Kepemimpinan Transformasional dan Kolaboratif: Solusi Efektif dalam Penanganan Korupsi di Era Digitalisasi 5.0 Dengan Pemanfaatan Media Sosial Asyari; Harry Soeratin
Al Iman: Jurnal Keislaman dan Kemasyarakatan Vol. 7 No. 2 (2023): Al-Iman Jurnal Keislaman dan Kemasyarakatan
Publisher : STID Raudlatul Iman Sumenep

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Abstract

Information spreading is a standout aspect of digitalization 5.0. It is indicated by the massive usage of social media by society. They can easily get and spread various information. Social media frequently take part in handling corruption. It has become important since corruption handling is one of the big challenges that obstruct advancement and development of a nation. Therefore, effective methods are needed to utilize social media in corruption handling. One of the methods is transformational and collaborative leadership. This article aims to explain the leadership methods, then analyze how transformational and collaborative leadership can be effectively applied in corruption handling of digitalization 5.0. Penyebaran informasi merupakan salah satu aspek yang menonjol era digitalisasi 5.0. Hal ini ditandai dengan penggunaan media sosial yang membuat masyarakat dapat dengan mudah menyebarkan dan mendapatkan berbagai informasi. Media tersebut ternyata kerap berperan dalam penanganan korupsi. Hal tersebut menjadi penting karena penanganan korupsi merupakan salah satu tantangan besar yang menghambat kemajuan dan pembangunan suatu negara. Untuk itu dibutuhkan metode yang efektif untuk memanfaatkan media sosial dalam penanganan korupsi. Salah satu metode tersebut adalah kepemimpinan transformasional dan kolaboratif. Artikel ini membahas tentang pola kepempininan tersebut, kemudian menganalisa bagaimana pola kepemimpinan transformasional dan kolaboratif dapat efektif digunakan dalam penanganan korupsi di era digitalisasi 5.0.
BIBLIOMETRIC METHOD AS A TOOL TO PREVENT FRAUD IN THE HOSPITAL ENVIRONMENT: A STUDY OF STRATEGIES, CHALLENGES, AND THEIR IMPACT ON FINANCIAL MANAGEMENT Soeratin, Harry Z.; Mayuri, Ni Kadek Lila
Multifinance Vol. 2 No. 3 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i3.350

Abstract

This study aims to identify bibliometric methods in fraud prevention in a hospital environment. The research method used was bibliometric analysis. Data were collected from various indexed scientific journals relevant to the topic of fraud in hospitals. The data analysis process involved identifying publication trends, fraud risk patterns, prevention strategies, as well as implementation constraints in the healthcare sector. The results showed that the bibliometric method is effective in mapping fraud-related research trends and prevention strategies. Successfully implemented fraud prevention strategies involve strengthening internal control systems, using information technology to monitor financial transactions in real time, and integrating technological approaches with manual supervision. However, some key challenges, such as technological limitations, lack of human resource competencies, and internal resistance, are still obstacles in the implementation of bibliometric methods. The positive impacts of implementing this method include increased transparency and accountability in hospital financial management, as well as the ability to detect financial anomalies more quickly and accurately. This study provides policy recommendations to strengthen the fraud prevention system through bibliometric methods, staff training, and strengthening information technology.
PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DALAM MENARIK INVESTOR MILENIAL DAN GEN Z Novrianti Manulang, Harry Z. Soeratin
Integrative Perspectives of Social and Science Journal Vol. 2 No. 01 Februari (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Penelitian ini bertujuan untuk memahami bagaimana prinsip-prinsip Environmental, Social, dan Governance (ESG) mempengaruhi keputusan investasi generasi milenial dan Gen Z. Melalui studi literatur, penelitian ini menunjukkan bahwa investor muda semakin mencari perusahaan yang tidak hanya mengutamakan keuntungan finansial, tetapi juga memiliki komitmen terhadap keberlanjutan. Praktik ESG seperti transparansi, inovasi, dan dampak sosial menjadi faktor penarik utama bagi investor muda. Penelitian ini juga membahas berbagai tantangan dan peluang dalam penerapan ESG serta peran pemerintah dan regulator dalam mendorong investasi berkelanjutan.
Co-Authors Aghry Ghoriyyudin Amanda Sabrina Nadyaputri Aristiati, Mujahidah Asep Irfan Fanani Astuti Nurachman, Indriyani Asyari Ayu Winda Amalia Bin Karnoto, Suparjito Davin Raditya Dedi Rahmanto Dessy Afriyani Dewi Krisna Murti Diana, Aan Dwi Ajeng Maulidya Makalao Dwi, Salma Fajarina, Angelica Gulo, Nurdelima Hasan, Nugraha Indarti, Desty Indriyani Astuti Nurachman Kurnia, Dian Salshabila Kurniawan, Sunny Agung Kuswara, Zakaria Mayuri, Ni Kadek Lila Meisharini, Keisya Genia Miftah, Munasiron Najma Muthia Kanza Natasya, Anisa Natasya, Anisha Novrianti Manulang Nugraha, Ramlan Indra Nugroho, Angelica Pasaribu, Marsel Puar, Aditya Regina Putri Heryana Riahta, Evelyn Roviani, Heni Sakroni Saputro, Aris Sari, Retna Sekar Arum, Lingga Tarigan, Kherenz Natasha Olivia Widya Wiratami Wira Natali Angeline Lumban Gaol Wulandari, Tesa Ika Zainudin, Ali Zein, Faza Auliana