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Sakina Nusarifa Tantri
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Editorial Address : Fakultas Ekonomi Universitas Terbuka Jl. Cabe Raya, Pondok Cabe, Pamulang, Tangerang Selatan, 15418 Telp : 021 – 7490941 ext. 2101
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INDONESIA
Journal of Financial and Behavioural Accounting
Published by Universitas Terbuka
ISSN : -     EISSN : 2810014X     DOI : https://doi.org/10.33830/jfba
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Financial and Behavioural Accounting is a blind-reviewed academic journal published by LPPM Universitas Terbuka, which receives articles periodically twice a year (April and September). JFBA publishes papers in the field of accounting and finance which have a significant contribution to the development of science, thought, profession and practice of accounting in Indonesia in particular and the world in general.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 52 Documents
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Does Digital Transformation Enhance ESG Performance: A Bibliometric Review Purnomowati, Nasyiah Hasanah; Sutopo, Bambang
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.13792.2025

Abstract

The purpose of this study is to map and analyze the development of the research about the relationship between digital transformation and ESG performance through a bibliometric approach. We use Scopus database in the range of 2020–2025. A total of 169 articles were identified and analyzed using Scopus Analyze menu and the VOSviewer. The bibliometric results show a sharply increasing trend of publications since 2020, and China leads with 95 publications. The analysis of keywords and citations reveals five main clusters that describe the latest research directions. The most frequently cited articles such as the work of Lu (2024) and Wang et al., (2023) are central to the influence in shaping the next direction of research. The implication of this research or academics is that the results of this study open up further research opportunities to deeply explore how digitalization can be useful in an ethical and effective way in improving transparency and accountability of sustainability reporting. For business practitioners, the findings of this research emphasized on the importance of digital transformation development to improve corporate environmental, social, and governance performance.
Portfolio Analysis Using Fama-French Five Factors Model And Its Relation With Behavioral Investor Theory: IDX-MES BUMN 17 Index Ichsani, Sakina
Journal of Financial and Behavioural Accounting Vol. 5 No. 2 (2025)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v5i2.13881.2025

Abstract

This study aims to analyze the performance of the sharia stock index named IDX-MES BUMN 17 on the Indonesia Stock Exchange (IDX) during the 2020–2024 period using the Fama-French Five Factor Model. This model evaluates the influence of five factors: company size, value factor, profitability factor, investment factor, and market risk. The data used are secondary data including historical stock prices, market index, and company fundamental data. Stocks are grouped into portfolios based on a combination of these factors. The analysis results indicate that investors with speculative and aggressive profiles should invest in SMBR and ELSA stocks. Young investors should invest in BRIS and TLKM stocks, while retirement/ institutional investors should invest in SMGR. Preserver investors are more suited to SMGR and IPCC, while Followers should invest in PTBA and TLKM. Independent/Individualists should choose ELSA, SMBR, PGAS, PTBA, BRIS, and TINS. Independent Active Accumulators can choose PTBA, ELSA, BRIS, ANTM, IPCC, TLKM, and PTPP. This study contributes to investors and investment managers in understanding the optimal portfolio structure that suits investors' risk preferences.

Page 6 of 6 | Total Record : 52

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