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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penamas Adi Buana Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal AbdiMas Nusa Mandiri Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen JAIDE Journal of Accounting and Financial Issue JURNAL RUMPUN MANAJEMEN DAN EKONOMI Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA
Ade Irma Suryani Lating
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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THE ROLE OF BIBLIOMETRIC ANALYSIS OF ARTIFICIAL INTELLIGENCE (AI) IN ACCOUNTING: A STUDY FROM SCIENCEDIRECT, EMERALD INSIGHT, AND SCOPUS DATABASES Taufiqurrahman, Muhammad; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.14

Abstract

Objective: This study aims to examine publication trends related to AI in accounting using a bibliometric approach, by identifying influential authors, key keywords, and patterns of scientific collaboration. Method: Research data was taken from 50 publications on the Scopus, ScienceDirect, and Emerald Insight databases between 2021 and 2025, and then analyzed using VOSviewer 1.6.20 software with co-authorship and co-occurrence techniques. Results: The analysis results confirm that "artificial intelligence" is the most dominant keyword, while visualizations in the form of networks, overlays, and densities reveal the collaboration structure and the development of research themes. Novelty: This study provides a comprehensive mapping of AI literature in accounting and can be an important reference for both researchers and practitioners in identifying emerging trends and issues.
THE RELATIONSHIP BETWEEN CONSUMER BEHAVIOR AND THE HIGH RATE OF COD PAYMENT DEFAULT IN E-COMMERCE AMONG THE PEOPLE OF SURABAYA Prameswari, Manda Destara; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.16

Abstract

Objective:This study aims to examine the relationship between consumer behavior and the high rate of payment default in Cash on Delivery (COD) transactions within e-commerce in Surabaya. Method: A descriptive qualitative approach was employed, with data collected through interviews and direct observations involving consumers, business owners, and couriers in Surabaya. Results: The results indicate that consumer behavior significantly influences the prevalence of COD payment defaults. The main factors contributing to these defaults include impulsive buying behavior, low levels of digital and financial literacy, a lack of transactional responsibility, and the absence of strict sanctions within e-commerce systems. Novelty: This study is expected to serve as a reference for business actors and e-commerce platforms in formulating strategies to enhance consumer literacy and improve risk management policies related to COD transactions.
ANALISIS PERBANDINGAN KINERJA KEUANGAN KOTA SURABAYA SEBELUM DAN SAAT PANDEMI COVID-19 Mardiana, Yunita; Dwiyani, Alfiani; Lating, Ade Irma Suryani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25868

Abstract

This study aims to analyze the financial performance of the Surabaya City Government before and during the COVID-19 pandemic. The research method used is quantitative descriptive by collecting secondary data from the Surabaya City Government Budget Realization Report from 2019 to 2021. The data is analyzed using several financial ratios, such as economic ratios, efficiency and effectiveness ratios, degree of fiscal decentralization, spending harmony ratios, and financial dependence. The results showed that the financial performance of the Surabaya City Government experienced a significant decline during the COVID-19 pandemic, especially in 2020. However, the Surabaya City Government still managed to maintain its financial performance well and obtained an unqualified opinion from the Supreme Audit Agency.
Optimalisasi Proses Perpajakan Melalui Sistem Terintegrasi pada Perusahaan Jasa Kepelabuhanan Marshall Sava Laksa Muhammad Wibisono; Ade Irma Suryani Lating
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1687

Abstract

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, NET PROFIT MARGIN DAN QUICK RATIO TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR ENERGI PADA MASA PANDEMI COVID-19 : (Pada Sektor Energi Yang Tercatat di Bursa Efek Indonesia Tahun 2019 – 2020) M. Fikri Arif Setya Pambudi; Ade Irma Suryani Lating; Ashari Lintang Yudhanti; Mulyani Rahman Soulisa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.380

Abstract

This study aims to determine the effect of partially and simultaneously variables namely Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Quick Ratio (QR) on stock returns. This type of research is quantitative research with secondary data in the form of financial statements (financial statements) of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. This study has the result that the variable Net Profit Margin (NPM) has a significant influence on stock returns, while Return On Assets (ROA), Return On Equity (ROE) and Quick Ratio (QR) do not have a significant effect on stock returns. Meanwhile, all independent variables simultaneously have a significant influence on stock returns. Researchers provide suggestions for future research to use a larger population with a longer time frame and are advised to add more diverse independent variables. For companies to better evaluate various things that can affect stock returns so that issuers can maximize their resources so that they can increase the interest of investors to invest. In addition, for investors to be more selective in terms of fundamental and technical analysis in investing. As well as the government is expected to be more flexible and careful in implementing its regulations.
Pengaruh Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Muhammad Taufiqur Rohman; Ratna Anggraini Aripratiwi; Selvia Eka Aristantia; Ade Irma Suryani Lating
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.407

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi dengan sosialisasi perpajakan sebagai variabel moderasi di kantor pelayanan pajak pratama sidoarjo selatan. Sampel berjumlah 100. Teknik pengumpulan sampel menggunakan insidental sampling. Penelitian ini menggunakan metode PLS-SEM yang diolah dengan program SmartPLS versi 4. Hasil penelitian ditemukan bahwa pengetahuan perpajakan dan sanksi pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan memperkuat pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan memperlemah sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.
DETERMINAN MINAT BELI PADA E-COMMERCE SHOPEE DALAM PERSPEKTIF PERILAKU KONSUMEN ISLAM Rindy Okky Eka Putri; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating; Maziyah Mazza Basya
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8172

Abstract

This research was conducted to find out how affiliate marketing and online promotions influence the purchasing interest of Shopee e-commerce users from the perspective of Islamic consumer behavior. With primary data obtained through questionnaires and the number of samples used was 100 respondents using purposive sampling techniques. In processing and analyzing the data, SPSS version 27 software was used through multiple linear regression analysis tests. The test results are that affiliate marketing and online promotions partially or simultaneously have a positive and significant influence on consumer buying interest of Shopee e-commerce users. However, in Islamic consumer behavior, the level of purchasing interest must still be adjusted to Islamic values and principles of Islamic consumption. These include making purchases of halal and good products, when making purchases, Islamic consumers are not easily influenced by promotions, buy products that suit their needs, and avoid unplanned purchases. This is the difference between Islamic consumption behavior and conventional consumption behavior.
SOSIALISASI LITERASI KEUANGAN DAN PENENTUAN HARGA JUAL PRODUK PADA UMKM INDUSTRI LOGAM SANJAYA TEKNIK Latifa, Riza Sufia; Salsabila, Atika Zahra Nur; Adya, Cista Dilla; Roihatina, Gina; Nailussa’adah, Dini; Taufiqurrahman, Muhammad; Komando, Bima Arya; Pratama, Dika Wisnu; Lating, Ade Irma Suryani; Susanto, Febry Fabian
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6462

Abstract

MSMEs (Micro, Small, and Medium Enterprises) play a crucial role in the economy, particularly by creating job opportunities and fostering innovation that supports economic growth in both rural and urban areas. However, MSMEs often face classic challenges, such as low-quality human resources, limited technological adaptation, lack of access to capital information, and insufficient understanding of financial reporting. Capital is a critical factor, as business sustainability can be jeopardized without adequate access to funding. The MSME Sanjaya Teknik faces two main issues: a lack of financial literacy and the use of unsystematic methods for determining product selling prices. To address these issues, the team provided solutions through socialization and training on financial literacy, selling price calculations based on COGS (Cost of Goods Sold), and financial record-keeping. These activities were carried out in Ngingas District, Sidoarjo, using lectures, training sessions, and evaluations. The program comprised three phases: surveys and interviews, socialization and training sessions, and evaluations. As a result, Sanjaya Teknik's MSME owners now understand the importance of separating personal and business finances, maintaining structured financial records, and accurately determining product selling prices using Cost-Plus Pricing and Mark-Up Pricing methods. This initiative successfully enhanced the awareness of MSME owners about the importance of financial literacy for ensuring business sustainability.
TANTANGAN PENGIMPLEMENTASIAN LAPORAN KEUANGAN SESUAI SAK-EMKM PADA UMKM BATIK JETIS SIDOARJO Handayani, Astrid Tri Safira; Salsabila, Shofiyah Nugraha; Hanifah, Fitrotunnisa Nur; Azzahru, Dewi; Prastiwi, Niken; Lating, Ade Irma Suryani; Aristantia, Selvia Eka; Muflihin, Mohammad Dliyaul; Yudhanti, Ashari Lintang; Junjunan, Mochammad Ilyas
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 1 (2026): Periode Januari 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i1.6500

Abstract

The community service in Batik Jetis Sidoarjo MSMEs aims to provide an understanding to business actors about the importance of implementing the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). In addition, this activity also includes assistance for MSME players in implementing SAK EMKM, which plays an important role in improving the quality of their financial statements. The problem faced by craftsmen in Kampung Jetis is the lack of ability and knowledge of business actors related to the implementation of effective accounting. Therefore, this assistance is expected to help them understand and apply accounting better to support the sustainability of their business. This service method is carried out in 3 stages, including: Observation, Socialization, and Assistance. The results of observations and interviews show that the majority of MSME actors do not understand standardized financial records and still use simple bookkeeping. Socialization was carried out through basic accounting training, followed by pretest and posttest to measure the increase in understanding. Furthermore, mentoring was provided to two MSME players, namely Bu Ratna and Pak Rinaldi, with a focus on digitizing financial records and separating business and personal assets. The results of this program show that intensive education and mentoring are necessary for MSMEs to effectively implement SAK-EMKM.
Minimizing Potential Losses in KPR Hijrah Through a 7-Step Approach Rokhmawati, Nor; Muflihin, Mohammad Dliyaul; Buchori, Imam; Lating, Ade Irma Suryani
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.403

Abstract

This study aims to analyze the risk management strategy of Hijrah Muamalat KPR financing at Bank Muamalat KC Surabaya and the efforts made to minimize potential losses. The research method used is descriptive qualitative, conducted through interviews and direct documentation at Bank Muamalat KC Surabaya. The results show that the implementation of risk management in Hijrah Muamalat KPR financing has been carried out well. The risk management strategy process includes: first, determining the context, which involves understanding customer criteria and marketing networks. Second, risk identification by applying the 5C principle. Third, risk analysis, which evaluates the likelihood of risks occurring and their impact on bank operations. Fourth, risk evaluation with the main focus on maintaining the safety of customer collectability. Fifth, risk management is carried out through telecall activities, customer visits, and restructuring. Sixth, risk monitoring is conducted to periodically observe customer conditions. Seventh, effective communication among teams must be well established. This study implies that a good understanding of customer context and marketing networks can improve the quality of financing analysis. The consistent application of the 5C principle helps the bank select eligible customers, thereby minimizing the possibility of non-performing financing. In addition, structured risk analysis and evaluation encourage more accurate and data-driven decision-making.
Co-Authors Adjeng Nurussalam Adya, Cista Dilla Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Angger Tri Pujasari Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Azizah, Jihan Nur Azzahru, Dewi Benito Awaludin Robani, Muhammad Chandra, Slamet Dwi Dewy Titik Murtosyiah Dian Eka, Dian Dliyaul Muflihin, Mohammad Dwi Putri Agustin Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany, Eva Fitriyah, Nur Lailatul Haikal Ardinata Baharuddin Handayani, Astrid Tri Safira Hanifah, Fitrotunnisa Nur Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Imam Buchori Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Khalnaya, Yuridilla Khudzaifah, Adelia Kiki Erlita Noviantika Komando, Bima Arya Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Latifa, Riza Sufia Latifah, Iif Ainul Lutfia khairani M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Manda Destara Prameswari Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Maziyah Mazza Basya Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Muflihin , Mohammad Dliyaul Muhammad Benito Awaludin Robani Muhammad Taufiqur Rohman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nailussa’adah, Dini Nandha Nur Jagadhitawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Prastiwi, Niken Pratama, Dika Wisnu Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rindy Okky Eka Putri Risdiana Puspita Risna Prisilia Margarita Riza Sufia Latifa Rizqiyah, Anggraini Nawal Rohman, Muhammad Taufiqur Roihatina, Gina Rokhmawati, Nor Romaisyah, Luqita Salsabila, Atika Zahra Nur Salsabila, Shofiyah Nugraha Sari, Devi Pramita Setiawan, Yumna Rosyinda Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima