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Dinamika Evolusi Penelitian Green Finance: Analisis Bibliometrik pada Artikel Ilmiah Bereputasi Internasional
Full text linkThis study aims to map green finance research trends through a bibliometric analysis of internationally reputable scientific articles indexed in Scopus over the past decade. The methodology employed involves bibliometric analysis based on secondary data obtained from the Scopus database, encompassing the processes of collecting publication data, normalizing keywords, mapping collaborative networks, and identifying topic trends using bibliometric analysis software. The results indicate a significant increase in research related to green finance, with China being the most prominent country in academic publications. Major educational institutions and reputable journals such as Sustainability (Switzerland) play an essential role in supporting the development of literature in this field. Key topic trends in green finance research include sustainability, carbon emission reduction, financial innovation, green investment, and green finance policy. Challenges in the implementation of green finance include suboptimal regulations and limited access to green investment. Therefore, global collaboration, strengthening regulations, and the adoption of digital financial technology are needed to increase the effectiveness of green finance in supporting the green economy.Green finance merupakan instrumen penting dalam mendukung pembangunan berkelanjutan dengan memfasilitasi pembiayaan proyek hijau dan meningkatkan kesadaran terhadap aspek sosial dan lingkungan dalam keputusan investasi. Penelitian ini bertujuan untuk memetakan tren riset green finance melalui analisis bibliometrik terhadap artikel ilmiah bereputasi internasional yang terindeks di Scopus selama sepuluh tahun terakhir. Hasil penelitian menunjukkan bahwa terdapat pertumbuhan signifikan dalam penelitian terkait green finance, dengan China sebagai negara yang paling dominan dalam publikasi akademik. Institusi akademik utama dan jurnal bereputasi seperti Sustainability (Switzerland) memainkan peran penting dalam mendukung perkembangan literatur di bidang ini. Tren topik utama dalam penelitian green finance meliputi keberlanjutan, pengurangan emisi karbon, inovasi keuangan, investasi hijau, dan kebijakan keuangan hijau. Tantangan dalam implementasi green finance meliputi regulasi yang belum optimal dan keterbatasan akses investasi hijau. Oleh karena itu, diperlukan kolaborasi global, penguatan regulasi, serta adopsi teknologi keuangan digital untuk meningkatkan efektivitas green finance dalam mendukung ekonomi hijau.
Kata Kunci: Green finance; bibliometrik; keberlanjutan; investasi hijau; ekonomi hijau
Pengaruh Green Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI (2022-2024)
No full textThe transportation and logistics industry has increasingly been associated with sustainability concerns due to its economic significance and environmental impact. In this context, the implementation of Green Corporate Governance (GCG) and the disclosure of Corporate Social Responsibility (CSR) are expected to play a role in shaping firm value. This study explores how GCG practices and CSR disclosure relate to firm value among transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative research design was employed using secondary data obtained from companies’ annual and sustainability reports, with samples selected through purposive sampling. The empirical results indicate that neither GCG nor CSR has a statistically significant effect on firm value, either individually or simultaneously. Moreover, the explanatory power of both variables is relatively weak, accounting for only 3.1% of the variation in firm value. These findings suggest that market valuation in the transportation and logistics sector remains predominantly driven by financial and operational considerations rather than sustainability-oriented governance and social initiatives. This study contributes empirical evidence indicating that the economic benefits of GCG and CSR may not be immediately reflected in firm value within a short observation period.The transportation and logistics industry has increasingly been associated with sustainability concerns due to its economic significance and environmental impact. In this context, the implementation of Green Corporate Governance (GCG) and the disclosure of Corporate Social Responsibility (CSR) are expected to play a role in shaping firm value. This study explores how GCG practices and CSR disclosure relate to firm value among transportation and logistics companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative research design was employed using secondary data obtained from companies’ annual and sustainability reports, with samples selected through purposive sampling. The empirical results indicate that neither GCG nor CSR has a statistically significant effect on firm value, either individually or simultaneously. Moreover, the explanatory power of both variables is relatively weak, accounting for only 3.1% of the variation in firm value. These findings suggest that market valuation in the transportation and logistics sector remains predominantly driven by financial and operational considerations rather than sustainability-oriented governance and social initiatives. This study contributes empirical evidence indicating that the economic benefits of GCG and CSR may not be immediately reflected in firm value within a short observation period
Faktor-Faktor yang Mempengaruhi Kualitas Reviu Laporan Keuangan Pemerintah Daerah yang Dimemoderasi oleh Asistensi Keuangan
No full textThis study aims to determine the effect of reviewer competence and time pressure on the quality of LKPD reviews moderated by financial assistance at the Inspectorate of North Gorontalo Regency and BPKP Gorontalo Province. The sampling technique used non-probability sampling of 84 APIP and primary data obtained from distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach using smart PLS 3.0 software. The results of this study indicate that reviewer competence has a positive and significant effect on the quality of LKPD reviews, time pressure has a negative and significant effect on the quality of LKPD reviews, financial assistance can moderate (strengthen) the effect of reviewer competence on the quality of LKPD reviews, and financial assistance can moderate (weaken) the effect of time pressure on the quality of reviews of LKPD North Gorontalo Regency.This study aims to determine the effect of reviewer competence and time pressure on the quality of LKPD reviews moderated by financial assistance at the Inspectorate of North Gorontalo Regency and BPKP Gorontalo Province. The sampling technique used non-probability sampling of 84 APIP and primary data obtained from distributing questionnaires. The data were analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) approach using smart PLS 3.0 software. The results of this study indicate that reviewer competence has a positive and significant effect on the quality of LKPD reviews, time pressure has a negative and significant effect on the quality of LKPD reviews, financial assistance can moderate (strengthen) the effect of reviewer competence on the quality of LKPD reviews, and financial assistance can moderate (weaken) the effect of time pressure on the quality of reviews of LKPD North Gorontalo Regency
Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Kinerja Pegawai PAM Tirta Mangkaluku Kota Palopo
Full text linkThis study aims to analyze the influence of leadership style and work motivation on employee performance at PAM Tirta Mangkaluku, Palopo City. A quantitative approach was employed, with data collected through questionnaires distributed to selected employees as respondents. The data were analyzed to examine the relationship between the variables studied. The results indicate that both leadership style and work motivation have a positive influence on employee performance. These two factors collectively contribute to improving performance in the workplace. The implication of these findings suggests that implementing a participative leadership style and providing well-directed work motivation can serve as effective strategies to enhance employee productivity and support the achievement of organizational goalsPenelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja pegawai di PAM Tirta Mangkaluku Kota Palopo. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan populasi sebanyak 118 pegawai dan sampel yang diambil sebanyak 91 responden menggunakan teknik probability sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS.hasil penelitian menunjukkan bahwa gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai dengan koefisien regresi sebesar 0,442, Motivasi kerja juga memiliki pengaruh positif signifikan terhadap kinerja pegawai dengan koefisien regresi sebesar 0,571, Secara simultan, kedua variabel ini memberikan kontribusi sebesar 52,9%, terhadap kinerja pegawai, sedangkan sisanya dipengaruhi oleh faktor lain. Implikasi penelitian ini menunjukkan bahwa kepemimpinan yang partisipatif dan pemberian motivasi kerja yang terarah dapat meningkatkan produktivitas pegawai. Hasil ini menjadi dasar bagi organisasi untuk merancang kebijakan pelatihan kepemimpinan dan program penghargaan guna meningkatkan efektivitas kerja pegawai.
Kata kunci: Gaya Kepemimpinan, Motivasi Kerja, Kinerja Pegawa
Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara
No full textThis research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer\u27s confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers\u27 interest in using e-filing
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari
No full textThis study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category
Analisis Perencanaan Prosedur Audit Laporan Keuangan pada Kantor Akuntan Publik XYZ
Full text linkThis research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP.This research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP
Pengaruh Skeptisme Profesional, Pengalaman Kerja dan Time Budget Pressure terhadap Kualitas Audit
Full text linkThis study aims to determine whether the influence of professional skepticism, work experience and time budget pressure on audit quality at public accounting firm in Makassar city. Data collection using primary data obtained from a questionnaire using saturated sample technique. The population is all auditors who work at the Public Accounting Firm in Makassar, totaling 32 auditors and all of them are used as samples. The analytical method used is multiple linear analysis. Based on the results of this study, it shows that professional skepticism and work experience have no effect on audit quality at public accounting firms in Makassar, while time budget pressure has a significant positive effect on audit quality at public accounting firms in Makassa
Barang Rongsokan dan Peluang Bisnis Berbasis Ekonomi Sirkular Di Sulawesi Selatan: Tinjauan Literatur Kualitatif
Full text linkThis study aims to analyze the potential and challenges of scrap-based business practices within the framework of the circular economy in South Sulawesi Province. The method employed is a qualitative approach using a systematic literature review. Data sources were obtained from relevant national and international academic publications, policy documents, and institutional reports related to waste management, the informal sector, and circular economy implementation in Indonesia, particularly in South Sulawesi. The literature analyzed spans the past five years (2020–2025) and was selected based on thematic relevance, source credibility, and its contribution to theoretical and policy development. The findings indicate that the most dominant types of scrap materials within the informal supply chain include ferrous metals, PET and HDPE plastics, and electronic waste. Informal actors such as waste pickers, local collectors, and micro-enterprises play a central role in the collection and distribution of these materials. However, they face various structural barriers, including limited access to technology, finance, legal recognition, and persistent social stigma. The study also finds that the lack of institutional synergy and spatial mapping hinders the logistical efficiency of local recycling systems. This research highlights the need for integrating affirmative policies, enhancing environmental literacy, and fostering community-based social innovations as foundational strategies to build an inclusive, resilient, and sustainable circular economy ecosystem in South Sulawesi.Penelitian ini bertujuan untuk menganalisis potensi dan tantangan bisnis barang rongsokan berbasis ekonomi sirkular di Provinsi Sulawesi Selatan melalui pendekatan tinjauan literatur kualitatif. Dengan menelusuri publikasi akademik dan institusional terkait pengelolaan limbah dan ekonomi sirkular, studi ini mengidentifikasi kontribusi penting sektor informal seperti pemulung, pengepul, dan UMKM dalam menciptakan nilai ekonomi dari barang rongsokan. Temuan menunjukkan bahwa jenis limbah seperti besi tua, plastik, dan limbah elektronik mendominasi rantai pasok informal, namun masih dihadapkan pada berbagai hambatan struktural seperti keterbatasan akses teknologi, regulasi, dan pembiayaan. Studi ini menyoroti pentingnya integrasi kebijakan afirmatif, pendidikan lingkungan, dan inovasi sosial sebagai fondasi untuk membangun ekosistem ekonomi sirkular yang tangguh dan inklusif di tingkat lokal
Analisis Kinerja Usaha Jasa Olahraga Gorontalo Dengan Pendekatan Balanced Scorecard
Full text linkThis study aims to evaluate the performance of the TS Futsal sports service business in Gorontalo using the Balanced Scorecard approach. The methodology used in this study was to distribute questionnaires to 95 customers and 4 employees which were carried out from February to September 2024. The results of the study showed that the financial performance of TS Futsal was in good condition with an average Net Profit Margin (NPM) of around 83.75%. From a customer perspective, the level of satisfaction showed positive results, especially in terms of service and ease of ordering. The internal business perspective shows that technological innovation has improved operational efficiency, although there is still a need for improvement in terms of teamwork. From a learning and growth perspective, employees feel involved in decision making, but communication between management and employees still needs to be improved. Overall, the implementation of the Balanced Scorecard provides a comprehensive picture of TS Futsal\u27s performance and can be a strong foundation for future strategic planning. This study is expected to be a reference for other service businesses in improving performance and competitiveness