Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Mahasiswa Manajemen dan Akuntansi International Journal of Economics and Management Sciences
Ghea Laili Putri Garien
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Future of Participative Budgeting: A Bibliometric Analysis Using Vos Viewer Aryan Danil Mirza. BR; Laili Fadhila Banuwa; Ghea Laili Putri Garien; Sartini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5075

Abstract

This study aims to map the development, trends, and directions of research related to participative budgeting over the past four decades through a bibliometric analysis approach. Data were obtained from the Scopus database using the keyword “PARTICIPATIVE BUDGETING” for the period 1982–2025, resulting in 166 documents analyzed using VOSviewer and Publish or Perish software. The results show that the topic of particpative budgeting has evolved from a mere managerial mechanism to an interdisciplinary issue involving behavioral, ethical, and organizational governance dimensions. The most frequently appearing keywords include budgetary slack, honesty, performance, and managerial performance, which indicate a research focus on behavioral and managerial performance aspects. Geographically, the United States is the main center of research, followed by Germany, Australia, and Brazil, with increasing contributions from developing countries such as Indonesia. The field of study is dominated by Business, Management and Accounting, but is beginning to expand into Social Sciences and Computer Science. This research provides a theoretical contribution to strengthening the understanding of the role of participation in budgeting effectiveness and opens new research opportunities related to the integration of digital technology, organizational culture, and local context in particpative budgeting.
The Effect of Gender Diversity on Board of Commissioners and Directors to Firm Performance: the Moderating Role of ESG Performance in Indonesian Listed Companies From 2021-2023 Ghea Laili Putri Garien; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1123

Abstract

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.
Co-Authors Aryan Danil Mirza. BR Laili Fadhila Banuwa Sartini Susi Sarumpaet