Nur Rahmad Alfin Mustaqim
Universitas 17 Agustus 1945 Surabaya

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ANALISIS BIBLIOMETRIK: TAX CORPORATE MANAGEMENT Nur Rahmad Alfin Mustaqim; Bela Septiana; Siti Mujanah; Achmad Yanu Alif Fianto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13940

Abstract

Penelitian ini bertujuan untuk menganalisis perkembangan literatur terkait manajemen pajak korporat dengan menggunakan metode analisis bibliometrik. Desain penelitian ini melibatkan pengumpulan data dari Google Scholar dengan target jurnal yang diterbitkan dalam rentang waktu tertentu. Instrumen yang digunakan adalah perangkat lunak Publish or Perish untuk mengidentifikasi dan mengorganisir jurnal berdasarkan jumlah sitasi. Teknik analisis data meliputi pemetaan visual menggunakan VOSViewer untuk mengidentifikasi hubungan antar penulis dan tema penelitian. Hasil penelitian menunjukkan bahwa terdapat berbagai kata kunci yang terbagi dalam beberapa klaster, dengan beberapa tema yang masih jarang diteliti, seperti Good Corporate Governance dan Profitability. Penelitian ini memberikan wawasan tentang tren dan tantangan dalam manajemen pajak korporat serta mengidentifikasi area yang berpotensi untuk penelitian lebih lanjut. Kesimpulannya, analisis bibliometrik ini tidak hanya memberikan gambaran tentang perkembangan literatur, tetapi juga merekomendasikan tema-tema baru yang dapat dijadikan fokus penelitian di masa depan.
ANALISIS BIBLIOMETRIK : GREEN FINANCE Bela Septiana; Nur Rahmad Alfin Mustaqim; Siti Mujanah; Achmad Yanu Alif Fianto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 1 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i1.14084

Abstract

Green Finance has emerged as a crucial pillar in global efforts to achieve environmental sustainability and climate change mitigation. This concept encompasses financial practices that support investments in projects with positive environmental impacts, such as renewable energy and sustainable resource management. This study aims to conduct a bibliometric analysis of the Green Finance literature to understand its developments and trends in the field. The bibliometric analysis method is employed by collecting data from Google Scholar, targeting 500 journals published between 2014 and 2024. The results indicate significant growth in publications related to Green Finance, with thematic mapping identifying five main clusters including climate change, green technology, and other practical applications. In conclusion, this research recommends several themes for further investigation, such as the influence of Green Finance on green products and financial performance. Ongoing research is expected to significantly contribute to the development of more sustainable financial practices
The Effect of Liquidity, Activity, Capital Structure, Profitability on Sustainable Growth and Company Value with Good Corporate Governance as a Moderating Variable in Heavy Construction and Civil Engineering Sub-Sector Companies Listed on the Indonesia St Nur Rahmad Alfin Mustaqim; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June : Global Economics - International Journal of Economic, Social and Develop
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.254

Abstract

This study investigates the effects of liquidity, activity, capital structure, and profitability on sustainable growth and firm value in heavy construction and civil engineering companies listed on the Indonesia Stock Exchange. Using data from 18 companies (2021–2023) and applying SEM-PLS analysis, results show that activity and profitability positively and significantly influence sustainable growth, while liquidity and capital structure do not. Sustainable growth significantly mediates the impact of activity on firm value but does not mediate the effects of capital structure or profitability. The study suggests that effective management of operational activities and profitability supports sustainable growth, which in turn enhances firm value. These findings offer insights for managers and investors to focus on sustainable growth strategies for long-term value creation in the Indonesian construction sector.