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Hery Subowo


Bibliometric analysis of carbon accounting research


17 April 2025 / International Journal of Energy Economics and Policy, 2022, 12(3), 482-489

The issue of the environment continues to receive special attention from researchers. This is related to business operations' importance in paying attention to the profit aspect and environmental impacts to maintain the surrounding environment. Therefore, activities that affect carbon emissions must be reported annually. This is called carbon accounting. This study aims to map carbon accounting articles for 2012 to 2021 on the dimensions.ai database. Using the keyword “carbon accounting,” the collected data was 500 articles. The study results found that the journal most relevant to carbon accounting is “The Science of the Total Environment”. Meanwhile, the journals that have the most significant impact are “Global Change Biology,” “Scientific Reports,” and “The Science of the Total Environment.” Meanwhile, the most productive journal is “The Science of the Total Environment,” followed by “Environmental Science and Pollution Research.” The most relevant and prolific authors were Wang Y, followed by Zhang Y and Zhang X. In addition, Wang Y and Zhang X were the authors who had the greatest impact. The distribution of words in articles with the theme of carbon accounting is dominated by “carbon” and “accounting.” This research shows that the theme is undergoing good development. Research data shows that the word “carbon” is rapidly from 2012 to 2021. This study predicts that articles on carbon accounting will continue to increase in the years to come, especially the themes of “emissions” and “study” which have high development although their relevance is quite low. The development of research on carbon accounting is closely related to environmental issues which are currently being studied by many researchers, especially to achieve sustainable development goals.
2022_ART_PP_Hery_Subowo_02.pdf


The effect of accountability and transparency of village fund management


17 April 2025 / ernational Journal of Accounting and Business Society Hal.45-64.

Purpose —The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds.Design/methodology/approach—The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed.Findings—Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management.Practical Implications—This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value—The test usedin this researchis the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.
2020_ART_PP_Hery_Subowo_03.pdf


Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Risiko, Persepsi Kepercayaan Para Generasi Millenial Dalam Menggunakan Mobile Banking


17 April 2025 / Jurnal Informatika Hal. 91-100.

This study aims to determine whether Perception of Ease of Use, Perception of Risk, and Perception of Trust have an effect on Mobile Banking Users. The population used in this study is Bank BCA customers throughout Indonesia who use mobile banking. The sample in this study was 160 respondents and the technique used was probability sampling. The data obtained were then processed with SPSS version 26.0. The data analysis method used is quantitative analysis. This analysis includes validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination analysis, t test and f test. Based on the results of the t test, the variable Perception of Ease of Use, the variable Perception of Risk, and the variable Perception of Trust have a significant influence on Mobile Banking Users. Based on the f test, it is known that the variables of Perception of Ease of Use, Perception of Risk, and Perception of Trust simultaneously have a significant effect on Mobile Banking Users.
2023_ART_PP_Hery_Subowo_05.pdf


Pelatihan Dan Pendampingan Pembukuan Keuangan Digital Menggunakan Aplikasi Buku Kas Bagi UMKM Kelurahan Gudang Kota Bogor


17 April 2025 / Digital Financial Reporting for Small Business HaL. 157-162.

Di era digital saat ini, masih banyak UMKM yang melakukan pencatatan manual khususnya UMKM di kelurahan Gudang Kabupaten Bogor. Banyak aplikasi yang menyediakan kemudahan bagi pelaku usaha untuk meyusun laporan keuangan. Pencatatan secara digital saat ini sudah mulai menggantikan pencatatan secara manual. Kemudahan dan kesederhaan dalam pemakaiannya sangat membantu pelaku usaha untuk menyusun laporan keuangan dan menghindari terjadinya kesalahan pencatatan. Dengan mensosialisasikan aplikasi Buku Kas dapat membantu pelaku usaha dalam mencatat transaksi keuangan Pemasukan dan Pengeluaran secara digital. Tujuan pengabdian masyarakat kepada UMKM ini adalah untuk mencatat transaksi keuangan menggunakan aplikasi Buku Kas secara sederhana. Metode yang digunakan adalah service learning, dimulai dari tahap persiapan, tahap pengabdian dan refleksi. Hasil dari kegiatan ini para pelaku UMKM dapat menggunakan aplikasi BukuKas, dapat mengoperasikan transaksi di Buku Kas, dan dapat mengetahui harga pokok penjualan, membuat pencatatan keuangan dan membuat laporan keuangan.
2023_ART_PP_Hery_Subowo_04.pdf


Mispersepsi Opini


02 Juli 2024 / WARTA PEMERIKSA | EDISI 7 | Vol. III - JULI 2020 Hal. 58 - 63.

Pemeriksaan LK Pemerintah bagi BPK merupakan pemeriksaan yang bersifat wajib berdasarkan mandat dari Undang-Undang di bidang Keuangan Negara (mandatory audit). BPK baru saja menyelesaikan pemeriksaan LKPP, LKKL dan sebagian besar LKPD. Opini laporan keuangan pemerintah menunjukkan tren peningkatan yang signifikan. Saat ini Pemerintah Pusat sudah memperoleh opini WTP selama 4 tahun berturut-turut sejak LKPP Tahun 2016. Untuk LKKL saat ini sudah 84 dari 87 (97%) K/L yang memperoleh WTP, hanya 2 K/L yang masih WDP dan 1 K/L yang masih TMP. Tren positif juga terjadi di tingkat daerah. Pada LKPD Tahun 2018, 443 dari 542 (76%) Pemda sudah memperoleh opini WTP, sisanya sebanyak 86 (21%) Pemda masih WDP dan 13 (3%) Pemda masih TMP. Meskipun pemeriksaan LKPD Tahun 2019 belum selesai 100%, namun dapat dipastikan proporsi LKPD 2019 dengan opini WTP dapat mendekati 90%
2020_ART_PP_Hery_Subowo_01.pdf