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All Journal Golden Ratio of Finance Management Innovative: Journal Of Social Science Research
Ramadhan, Charisma Bayu
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Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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The The Effect of Green Accounting and Carbon Accounting on Production Sustainability in Financial Performance in Agribusiness Companies Ramadhan, Charisma Bayu; Pandin, Maria Yovita R.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1056

Abstract

This research aims to describe the evolution of internal audit, focusing on identifying the most productive and cited articles, authors, countries, and institutions. The study used bibliometric analysis with VOSviewer software based on Scopus data, covering 490 articles published from 2017–2023. Data was collected using the "internal audit" keyword and analyzed to identify publication trends, author collaborations, and citation patterns. The results showed that the number of publications on internal audits continues to increase, with 2020 being the most productive year, with 80 articles (16.33%). The United States leads in the number of articles and citations, followed by Malaysia and other countries. Authors such as Eulerich Marc and institutions such as Brigham Young University are among the most productive in this study. The article " Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption" by Callahan et al. is the most cited. The implications of this study show the importance of the evolution of the role of internal audit in risk management, control, and organizational governance, especially in the era of digitalization. Then, for further research evolution, other software and visualization methods can be used besides VOSviewers, such as CiteSpace or Gephi, to provide more comprehensive insights into the structure of internal audit research.
Pengaruh Praktik Akuntansi Karbon dan Efisiensi Energi Terhadap Keberlanjutan Bisnis (Studi pada PT Bumi Resources di BEI Periode 2019-2022) Ramadhan, Charisma Bayu; Meliana, Yuli; Ainun Jariyah, Dara Shafa; Pandin, Maria Yovita R.
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.12354

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh praktik akuntansi karbon terhadap keberlanjutan bisnis dalam konteks perusahaan sektor energi PT. Bumi Resources. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data sekunder yang diambil dari laporan keuangan serta laporan keberlanjutan perusahaan Bumi Resources pada periode 2019-2022. Hasil penelitian menunjukan bahwa praktik akuntansi karbon dan efisiensi energi berkontribusi terhadap keberlanjutan bisnis.
Co-Authors Ainun Jariyah, Dara Shafa Meliana, Yuli Pandin, Maria Yovita R.