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All Journal Jurnal Publikasi Ilmu Manajemen Jurnal Ilmiah Ekonomi dan Manajemen
Sri Wulan Saputri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Bibliometrik dengan VOSviewer: Penelitian dalam Audit Manajemen Lingkungan Bunga Puji Lestari; Vania Adisty Hasibuan; Dinda Mustika Triwardani; Sri Wulan Saputri; Siti Rodiah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2025): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i2.3831

Abstract

Environmental management audits are an important element in managing the company's sustainability and performance. The main objective is to analyze the development of research on environmental management audits using a bibliometric approach with the VOSviewer tool. The study identifies key trends, collaboration patterns, and evolving themes in the environmental audit-related literature. Publication data was obtained from Google Scholar using the keyword "environmental audit," which was then analyzed using the Publish or Perish and VOSviewer tools. The study identified a total of 989 papers from 1922 to 2024. The results of the analysis showed that keywords such as "audit," "environmental," and "company" dominated the research network, with clusters reflecting the relationship between audit, sustainability, and company performance. The study also shows an increased focus on corporate transparency and social responsibility. Despite challenges such as differences in regulations and organizational capacity, environmental audits have great potential to improve sustainability practices. This research opens up opportunities to explore the role of auditors and audit committees in improving the transparency of sustainability reports.
Penerapan PSAK 65 Dalam Penyusunan Laporan Keuangan Konsolidasian Pada PT Dalimo Jaya Motor Sri Wulan Saputri; Bunga Puji Lestari; Vania Adisty Hasibuan; Siti Rodiah
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2285

Abstract

This research focuses on the phenomenon that occurred at PT Dalimo Jaya Motor, a workshop business in Marpoyan Damai District, Pekanbaru City, which has been operating for about 7 years and has prepared financial statements based on Statement of Financial Accounting Standards 65 (PSAK 65). This study aims to see the application of preparing financial statements based on PSAK 65. In this study, researchers used a qualitative approach with a descriptive method, the type of data collected consisted of primary data taken directly from the efforts of PT. Dalimo Jaya Motor's. Data collection techniques are used by conducting interviews and documentation. The results showed that the company was in accordance with the applicable standard, namely PSAK 65.
Co-Authors Bunga Puji Lestari Dinda Mustika Triwardani siti rodiah Vania Adisty Hasibuan