Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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All Journal International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting
Amelia Kusniawati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Research Trends on Green Accounting, CSR, and Financial Performance in the Context of Firm Value : A Bibliometric Analysis of Indonesian Energy Sector Literature Amelia Kusniawati; Siti Mujanah; Achmad Yanu Alif Fianto
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.363

Abstract

This study conducts a bibliometric analysis to explore research trends on Green Accounting, Corporate Social Responsibility (CSR), and financial performance in the context of firm value within Indonesia's energy sector. Utilizing data from 1,000 peer-reviewed articles (2019–2025) sourced from Crossref, the analysis employs Publish or Perish and VOSviewer to map publication trends, thematic clusters, and citation networks. The findings reveal three dominant clusters: (1). Red Cluster (Major): Green Accounting and CSR linked to governance and sustainability, (2). Green Cluster (Major): empirical studies on financial performance and firm value, and (3). Blue Cluster (Minor): emerging themes like green investment and ESG integration. The study highlights inconsistent findings in the literature, such as the mixed impact of Green Accounting on firm value and the mediating role of profitability. By identifying gaps—such as limited sector-specific studies and the need for longitudinal analyses—this research provides a foundation for future inquiries. The practical implications emphasize the strategic alignment of sustainability practices with financial goals, while recommendations call for interdisciplinary approaches and policy-driven frameworks to enhance ESG adoption in Indonesia’s energy sector.
Pengaruh Regulasi, Inklusi Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan, Risiko Keuangan, dan Ketahanan Keuangan dengan Menggunakan Tata Kelola Keuangan yang Baik sebagai Moderator pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Gedeg, Kabupaten Mojokerto Amelia Kusniawati; Tri Ratnawati; Ida Ayu Sri Brahmayanti
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1e5c8902

Abstract

MSMEs in Gedeg District are facing a decline in the number of MSMEs and financial vulnerability, which requires analysis of external factors, namely Regulation, Financial Inclusion, and Financial Technology, as well as internal factors, namely Financial Behavior and Financial Risk, which shape Financial Resilience. This study aims to examine the influence of these three external factors on MSMEs' financial behavior, risk, and resilience, and analyze the mediating role of financial behavior and risk, as well as the moderation of Good Financial Governance (GFG). Using a quantitative approach with primary data obtained from 310 MSMEs through a purposive sampling survey and analyzed using PLS-SEM. The results show that regulation, inclusion, and fintech have a significant effect on financial behavior and risk, which then mediate their influence on financial resilience. However, the direct effect of Regulation and Financial Inclusion on resilience is statistically insignificant. Good Financial Governance (GFG) as a moderator shows insignificant results, implying that governance practices alone may not strengthen resilience without risk management mechanisms and financial behavior. These findings underscore the importance of synergy between financial access, effective regulation, financial literacy, and transparent governance in enhancing the resilience of MSMEs.
Co-Authors Achmad Yanu Aliffianto Ida Ayu Sri Brahmayanti Siti Mujanah Tri Ratnawati