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Pemetaan Bibliometrik dengan VOSviewer Terhadap  Hutang Usaha dari Dampak Pandemi Covid-19 Rizkia, Aisyah Putri; Susilowati, Dewi
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/xy2v9p65

Abstract

Kajian ini bertujuan untuk mengetahui peta perkembangan penelitan permasalahan hutang yang dialami masyarakat pada masa pandemic covid-19. Dengan adanya penelitian ini diharapkan dapat memperluas kajian terkait masalah hutang dimasa pandemi covid 19 sehingga dapat menemukan solusi dari permasalahan yang ada. Pelaksanakan kajian dilakukakan di bulan September 2022 melalui penelusuran database google scholar dengan kata kunci debt dan covid. Hasil dari penelurusan tersebut kemudian dianalisis secara deskriptif berdasrakan tahun terbit publikasi, nama jurnal/publikasi, produktivitas peneliti dan subjek penelitan. Untuk mendapatkan peta perkembangan penelitian, data tersebut di ekspor ke format file comma separated values (CSV). Data hasil ekspor kemudian diolah dan dianalisis menggunakan program aplikasi VOSViewer untuk mengetahui peta bibliometric perkembangan penelitian terhadap hutang dari dampak pandemi covid 19 tahun 2020 – 2022, yang mengalami peningkatan pada tahun 2021 dan menurun pada tahun 2022. Penelitian ini terbanyak dipublikasikan dalam SSRN Elibrary. Peneliti asing yang paling produktif adalah Oxford Analytica. Subjek terbanyak terkait hutang usaha dari dampak pandemi covid 19 adalah melalui visualisasi network menunjukkan bahwa peta perkembangan penelitian bidang pertanian terbagi menjadi 5 kluster. Kluster 1 terdiri dari 8 topik, kluster 2 terdiri 5 topik, kluster 3 terdiri 4 topik, kluster 2 terdiri 4 topik, kluster 5 terdiri dari 3 topik.
Islamic Corporate Governance (ICG) approach: An analysis of the implementation of asset utilization cooperation Case Study X University Rizkia, Aisyah Putri
Indonesian Journal of Islamic Business and Economics (IJIBE) Vol 7 No 1 (2025): IJIBE
Publisher : Islamic Economic Scholar Association and Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.ijibe.2025.7.1.14140

Abstract

The X University is a public university with public service agency management and is transforming into a PTN BH. In the transition process, PTN X is required to manage its revenue to be financially independent. Once financially independent, PTN X must manage its revenue and operational costs and be released from government assistance. PTN X has carried out asset utilization cooperation, but from the auditor's findings, the asset utilization cooperation has yet to be profitable and even tends to lose. The cooperation has yet to be implemented according to good corporate governance management. Islam as a way of life can propose Islamic corporate governance as a foundation for managing PTN X cooperation services more responsibly using Islamic principles and ethics. Based on humans are creatures of God to be able to work according to the values taught by Islam. This research uses qualitative methods with in-depth interviews. This study aims to determine the implementation of asset utilization cooperation in terms of financial managers, leaders, and stakeholders. What are the obstacles in implementing asset utilization cooperation with the Islamic corporate governance approach, and analyze asset utilization cooperation in the accountability center corridor. The results showed that aspects of Islamic corporate governance have been carried out at PTN X. It's just that there are still many things that could be improved. Implementation must be based on rules, standard operating procedures, systemized and open. Responsibility center analysis is at the profit center level, where no profit calculation is outlined in the regulations. Suggestions for better management are to make standard operating procedures, rules, and systems more straightforward for managers and stakeholders, increase the professionalism of managers to advance asset service cooperation, increase revenue, and develop asset utilization cooperation with other businesses.