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Gusti Meinar Girda Ariani; Syahrani Syahrani; Maria Yovita R Pandin; Amiartuti Kusmaningtyas

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.

Ayu Widiastuti

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

Indah Febriyanti; Aan Risdiana; Achmad Birowo

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The problem faced by Kelurahan Kebagusan is that there is no structured system in determining the allocation of aid funds to the community, so the distribution process is often uneven and less targeted. So far, the determination of aid recipients is only based on subjective observations and manual assessments that have the potential to cause ineffectiveness in decision making. Therefore, a decision support system was designed to assist the kelurahan in prioritizing beneficiaries objectively and transparently. This system uses the Simple Additive Weighting (SAW) method, which allows the assessment process to be carried out based on the weights of several predetermined criteria, such as economic conditions, number of dependents, employment status, and home ownership. The result of this system development is a desktop-based application using the Java programming language, which is expected to help the kelurahan in managing data and performing calculations quickly and accurately, so that the allocation of aid funds can be more targeted and fair.   Keywords: Decision Support System, Simple Additive Weighting, Fund Allocation, Kebagusan Village.

Ana Sofia Herawati; Siti Mardah; Aida Vitria; Gusti Meinar Girda Ariani; Nurul Hasanah +1 more

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to present a comprehensive bibliometric analysis of Intellectual Quotient (IQ), Emotional Quotient (EQ), and Spiritual Quotient (SQ) in an academic context, particularly focusing on the role of lecturers. Using bibliometric methods. The data for this study came from 300 English-language scientific articles published in 2023 from the Scopus and Google Scholar databases. The analysis was carried out using keyword co-occurrence techniques, overlay visualization, density visualization, and author collaboration networks. The findings show that there is a strong focus on developing conceptual frameworks and reviewing literature related to IQ, EQ, and SQ, indicating an effort to understand the integration of these three intelligences as the foundation for human resource development in higher education. However, several keywords were also found to be thematically irrelevant, suggesting challenges in data filtering or uniqueness of terminology between disciplines. Collaborative networks between authors tend to be fragmented, indicating the potential for fostering broader collaboration. The implications of this study theoretically reinforce the need for the integration of IQ, EQ, and SQ in understanding holistic intelligence, while practically encouraging higher education institutions to design lecturer development programs that balance these three aspects of intelligence to form superior character and performance

Dea Salsabilla; Aulia Bunga Adri Elisa; Melisa Diah; Yulia Hanoselina

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

Community-based tourism is a form of tourism development managed by local communities with the aim of providing direct benefits to the local population. Lubuk Mande Rubiah Subdistrict in Padang City has promising natural tourism potential, yet youth involvement in its development remains limited. This study aims to examine the socialization of the role of Karang Taruna (youth organization) in supporting tourism development in the area. The research employed a descriptive qualitative approach through field observation and interviews with local youths involved in Karang Taruna. The results indicate that Karang Taruna contributes to managing ticketing, maintaining the cleanliness of the site, and initiating promotional efforts through social media. However, the lack of training and supporting facilities poses significant challenges to fully realizing this potential. The socialization efforts focused on strengthening youth capacity, increasing awareness of tourism promotion, and providing a sample digital product in the form of a promotional video. These findings imply that, with the right approach, Karang Taruna can serve as a driving force in building a sustainable tourism ecosystem rooted in local community participation.   Keywords: , , 

Weni Sarbaini; Abd Aziz Tambunan

Education is a very well-planned way to produce a generation of young people who are intelligent, brave, and talented. However, in recent years, there have been many reports of brawls and violence committed by students in schools, indicating that humanitarian values are starting to fade. The fact that bullying often occurs in schools, which reduces students' desire to learn. According to Law No. 20 of 2003 on the National Education System, schools should create a safe learning environment and support the development of students' potential. However, the practices observed in schools actually create an unsafe atmosphere, causing students to lose interest and desire to learn. The purpose of this research is to analyze the impact of bullying behavior on the learning motivation of elementary school students and to provide solutions to this problem. The method used in this research is a Systematic Literature Review (SLR) by analyzing 10 related journals published between 2015 and 2024. Data were collected through a search on Google Scholar using the keywords "the influence of bullying behavior" and "student learning motivation." The analysis includes the identification of variables, searching for relevant references, and comparing previous research results. The research results show that bullying has a significant impact on students' learning motivation. Students who are victims of bullying tend to experience anxiety, depression, and low self-esteem, which ultimately disrupt their concentration and academic performance. Several studies also found that interventions from teachers, parents, and strict school policies can reduce the negative effects of bullying. The conclusion of this research is that bullying is a serious problem that affects students' motivation and academic achievement. Therefore, a comprehensive approach involving all parties, including teachers, parents, and school policies, is necessary to create a safe and supportive learning environment. Effective prevention and intervention efforts are crucial to addressing the negative impacts of bullying in schools.