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Author

Dewi Susilowati

3 papers indexed here

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Conference Open access Aug 2026

A BIBLIOMETRIC MAPPING OF LOAN LOSS PROVISIONS RESEARCH: LINKING EARNINGS MANAGEMENT, CREDIT RISK, AND THE FUTURE INTEGRATION OF BEHAVIOURAL ACCOUNTING

This study aims to map the intellectual structure and research trends in loan loss provisions (LLP) through a bibliometric analysis of 581 Scopus-indexed articles from 2016 to 2026. Using VOS-viewer, the study visualizes keyword co-occurrence networks to identify dominant themes, research clusters, and conceptual linka...

Achmad Ulin Nuha, Dewi Susilowati, Y. Sudibyo · 0 citations
Conference Open access Aug 2026

DEVELOPING AN ACCOUNTING INFORMATION SYSTEM FOR GREEN ACCOUNTING AND ESG REPORTING TO ENHANCE SME SUSTAINABILITY

Small and Medium Enterprises (SMEs) increasingly face sustainability challenges due to growing stakeholder expectations for environmental responsibility, corporate transparency, and Environmental, Social, and Governance (ESG) performance. However, many SMEs continue to rely on conventional accounting practices that ina...

Atiek Sri Purwati, Dewi Susilowati, Krisnhoe Rachmi Fitrijati et al. · 0 citations
Conference Open access Aug 2026

THE EFFECT OF ESG DISCLOSURE ON FIRM VALUE: A SYSTEMATIC LITERATURE REVIEW

This systematic literature review critically examines the theoretical frameworks and empirical evidence linking Environmental, Social, and Governance (ESG) factors to corporate value by analyzing 20 articles that underwent title and abstract screening, followed by a narrative synthesis using thematic analysis. studies...

Dinar Ayu Lestari, Dewi Susilowati · 0 citations

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