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Strategic Methods for Raising Awareness of Climate Change: Improving Organizational Sustainability and Education Indrian Supheni; Ambarwati; Fatika Firli Fitrohani
Proceeding International Conference on Digital Education and Social Science Vol. 2 No. 1 (2024): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v2i1.68

One of the most critical issues of the twenty-first century is climate change, which calls for immediate action from all facets of society. This research explores strategic approaches to enhancing climate change awareness through educational systems and organizational practices, focusing on fostering sustainability. The study looks at how corporations and academic institutions can include climate change awareness into their primary operations to influence future generations' perspectives and the sustainability plans of private companies and governmental organizations. The research employs a mixed-methods approach, combining qualitative analysis of case studies from educational programs and organizational sustainability initiatives with quantitative surveys on the effectiveness of climate change integration into curricula and corporate practices. This study finds best practices that have resulted in noticeable gains in climate awareness and sustainable outcomes by examining essential factors such as leadership commitment, policy frameworks, interdisciplinary education techniques, and stakeholder involvement. This study gives valuable information for teachers, business leaders, and lawmakers looking to make climate change rules that support social and environmental sustainability. The study encourages a more joined-up approach to addressing climate change by connecting business actions with education, ensuring a sustainable future for all.

Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

Mapping the Research Landscape of Factors Affecting Earnings Management: A Bibliometric Study Indrian Supheni; Sri Murni; Ari Kuncara Widagdo; Rahmawati Rahmawati; Eko Arief Sudaryono
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.216

Objective: Earnings management is a practice that remains a subject of debate in accounting because it can be viewed as a financial performance management strategy or as an action that may mislead stakeholders. This study aims to identify and synthesize factors influencing earnings management practices based on published research findings. Method: A Systematic Literature Review (SLR) was used, with planning, conducting, and reporting stages. Data were obtained through a search for articles using the keyword "earnings management" in the databases Google Scholar, Elsevier, Emerald, Open Knowledge Maps, and ResearchGate during the period 2020–2024. Of the 713 articles found, 17 met the inclusion criteria and were subjected to further analysis. Results: The research results show that nine main factors influence earnings management: board of commissioners, leverage, dividend payments, profitability, company size, liquidity, good corporate governance, company age, and sales growth. Furthermore, most of the research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. Novelty: The findings also indicate a variation in research results regarding the influence of each factor on earnings management practices. The novelty of this research lies in presenting a comprehensive synthesis of the factors influencing earnings management and mapping research trends, which can serve as a basis for developing research agendas and decision-making in the fields of accounting and corporate governance.

Disruption of disruption innovation: a resource-based view (RBV) theory approach Alfalahur Rizqi; Indrian Supheni; Ambarwati Ambarwati
Islamic Accounting Journal Vol. 4 No. 2 (2024): ISLAMIC ACCOUNTING JOURNAL
Publisher : UNIVERSITAS ISLAM NEGERI (UIN) SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v4i2.64-70

Objective & object: Disruptive innovation has become a key focus in modern business strategy because of its ability to revolutionize industries and create new market opportunities. Disclosure of disruptive innovation is a voluntary disclosure made by a company to provide information related to the company to stakeholders. This research aims to examine the influence of Human Capital, Structural Capital, and Relational Capital on the disclosure of disruptive innovation Methods: The population in this study was 33 companies, 132 samples, sampling used a purposive sampling method, and this research used a quantitative paradigm Results & Conclusions: The results of this research are that Human Capital, Structural Capital, and Relational Capital influence the Disclosure of Disruptive Innovation. However, it does not have a significant effect. Limitations: The weaknesses of this study are the absence of the Financial Services Authority (OJK) policy because this study refers to financial companies; and the lack of emphasis on concrete examples or case studies that support the application of the RBV concept in maintaining a company's competitive advantage. Using only one method of data collection can limit the depth and accuracy of the findings. Implications: The implications of this study for company management are expected to emphasize processing internal and external resources so that the company can become a company that has a sustainable competitive advantage. Investors need to evaluate the risks associated with the uncertainty of disruptive innovation and how companies manage these risks, especially if human, structural, and relational capital do not show significant influence. Keywords: Human Capital, Structural Capital, Relational Capital

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