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All Journal JURNAL ECONOMIA Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Kajian Manajemen Bisnis Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Management Analysis Journal Industria: Jurnal Teknologi dan Manajemen Agroindustri Jurnal Ilmiah Universitas Batanghari Jambi Indonesian Journal of Science and Mathematics Education Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Akuntansi dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks UPI YPTK Journal of Business and Economics Jurnal Ekonomi Operations Management and Information System Studies Jurnal Ilmiah AgriSains Akuntansiku Prosiding University Research Colloquium Jurnal Pemberdayaan Ekonomi Jurnal Keperawatan 'Aisyiyah Jurnal Nusantara Mengabdi Jurnal Informatika Ekonomi Bisnis Jurnal Berita Ilmu Keperawatan Journal of World Future Medicine, Health and Nursing Jurnal Sumber Daya Hewan Riset Akuntansi dan Keuangan Indonesia AsbaK Jurnal Ekonomi dan Bisnis Journal of Nursing Culture and Technology Jurnal Akuntansi Holistik Jurnal Kesehatan POSITA Jurnal Dinamika Manajemen Jurnal Kesehatan
Rahayu, Rita
Universitas Andalas
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The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Pondrinal, Muhammad; Bahari, Asniati; Rahayu, Rita; Juita, Verni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
KOLABORASI STRATEGIS BERSAMA BANK INDONESIA: MENINGKATKAN KUALITAS KEUANGAN UMKM KOTA PADANG MELALUI PENDAMPINGAN AKUNTANSI DENGAN APLIKASI SIAPIK Sanda Patrisia Komalasari; Muhammad Wafiq; Ghina Luqyana Ref; Rayna Kartika; Rita Rahayu
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 2 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.598

Abstract

This activity aims to train and assist several MSMEs in Padang City in utilizing the SIAPIK Application in their business. SIAPIK application is an application from Bank Indonesia for web-based accounting records designed to make it easier for MSMEs to carry out financial records. The methods used in this activity include socialization sessions, direct training and regular mentoring. Activities began with two days of socialization and training at the Bank Indonesia Building, West Sumatra, on 15-16 September 2023, followed by intensive assistance for three months until the end of December 2023. Socialization was conducted to introduce the SIAPIK Application and its benefits, while direct training provided MSMEs with an understanding of how to use the application—three months of assistance ensured that MSMEs could implement accounting records independently. The results of this activity show that all participants are proficient in using the SIAPIK Application. However, even though they have been provided with training and assistance, not all MSMEs carry out financial records regularly and comprehensively. This shows that there are internal obstacles among MSMEs that must be overcome. The conclusion from this activity is that intensive training and mentoring are very effective in improving the ability of MSMEs to use the SIAPIK Application. However, additional efforts are needed to achieve consistent financial records, such as providing incentives or ongoing support. The next recommended activity is to hold periodic follow-up sessions to monitor developments and motivate MSMEs to continue carrying out financial records in a disciplined manner using the SIAPIK Application.
PENGARUH GUNCANGAN KEUANGAN DAN DUKUNGAN SOSIAL TERHADAP KESEJAHTERAAN KEUANGAN DENGAN PERILAKU KEUANGAN SEBAGAI MEDIASI Helmi Azizati Manel; Rita Rahayu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/edqr0406

Abstract

Penelitian ini bertujuan untuk membuktikan dan menganalisis pengaruh guncangan keuangan dan dukungan sosial terhadap kesejahteraan keuangan dengan perilaku keuangan sebagai mediasi serta membuktikan pengaruh tidak langsung dari perilaku keuangan dalam memediasi hubungan antara guncangan keuangan dan dukungan sosial dengan kesejahteraan keuangan pada Masyarakat usia produktif di Sumatera Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei yang dilakukan pada 204 orang masyarakat usia produktif di Sumatera Barat. Teknik pengumpulan data yang digunakan adalah purposive sampling. Proses pengumpulan data dan informasi dilakukan dengan menyebarkan kuesioner, melalui google form. Metode analisis data yang digunakan dalam penelitian ini adalah Structural Equation Modelling (SEM). Pengolahan data dilakukan dengan menggunakan bantuan software Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa guncangan keuangan dan dukungan sosial berpengaruh signifikan terhadap perilaku keuangan masyarakat usia produktif di Sumatera Barat. Selain itu, menemukan bahwa perilaku keuangan mampu memediasi hubungan antara guncangan keuangan dan dukungan sosial dengan kesejahteraan keuangan masyarakat usia produktif di Sumatera Barat.
The Differences In Perceptions of Social Support And Self-Esteem of Caregivers for People With Mental Disorders Based on Gender and Age Rahayu, Rita; Budiarto, Eka; Tukimin, Tukimin; Kusuma, Nur Intan
Jurnal Kesehatan - STIKes Prima Nusantara Vol 15 No 1 (2024): Jurnal Kesehatan
Publisher : LPPM Universitas Prima Nusantara Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35730/jk.v15i1.1146

Abstract

Background: A caregiver's ability to care for patient with mental disorders is determined, in part, by perceptions of social support and self-esteem. Apart from that, caregiver characteristics can also determine perceptions of social support and self-esteem.Objective: This study aims to determine differences in perceptions of social support and self-esteem of PMD caregivers based on gender and occupation with age covariates of PMD caregivers.Method: This research was a correlative descriptive study with a cross sectional approach with the sample being caregivers of patient with mental disorders. The research was conducted in Pekalongan regency with a sampling technique using purposive sampling. The sample size was 101 respondents. Data was obtained using a characteristics questionnaire, the Multidimensional Perceived Social Support questionnaire, and the Rosenberg Self-Esteem Scale. Data were analyzed using multiple analysis of covariance.Result: A total of 77.2% of caregivers were women with an average caregiver age of 45.5 years in the age range 18-59 years. The average perceived social support was 73.59 in the score range 61-82 and the average self-esteem was 35.14 in the score range 29-40. There is a significant difference in perceptions of social support and caregiver self-esteem based on gender after controlling for age (p value 0.037). The results of the post hoc test showed that differences in gender caused significant differences in the self-esteem of caregivers of patient with mental disorders (F (1,97) = 4.411; P = 0.038; Alpha = 0.05).Conclusion: There were significant differences in perceptions of social support and self-esteem of PMD caregivers based on sex and occupation after age-controlled with age. Efforts to increase perceptions of social support and self-esteem can be focused by paying attention to gender and age factors.
Penyusunan Laporan Keuangan UMKM 1NC Berdasarkan SAK-EMKM Ningsih, Pebriani Kurnia; Marses, Deline Azzukruf; Syafril, Fayza Khairani; Ramda Kurniawan; Fernando, Jogi; Rahayu, Rita; Mazelfi, Ihsani
AsbaK Vol. 3 No. 1 (2025): AsbaK Jurnal Ekonomi dan Bisnis
Publisher : Loddos Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/asbak.v3i1.232

Abstract

Banyak UMKM di Indonesia yang membuat laporan keuangan sangat sederhana dan cenderung mengabaikan aturan standar administrasi keuangan. Ikatan Akuntan Indonesia telah menyusun SAK-EMKM (Standar Akuntansi Keuangan Usaha Mikro, Kecil dan Menengah) yang mulai berlaku per 1 Januari 2018 untuk memudahkan UMKM dalam menyusun laporan keuangan usahanya. Penelitian ini bertujuan untuk menyusun laporan keuangan UMKM 1 NC berdasarkan SAK-EMKM. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Sumber data yang digunakan data primer berupa wawancara dan dokumentasi bukti transaksi. Hasil penelitian menunjukkan laporan keuangan UMKM 1 NC berupa laporan posisi keuangan atau neraca, laporan laba rugi dan catatan atas laporan keuangan.
Self-esteem dan regulasi emosi dalam pencegahan bullying pada anak usia sekolah dalam kerangka social emotional learning (SEL): Sebuah tinjauan literatur sistematis Jehan, Reisha Zahra Syah; Rahayu, Rita; Ahmad, Ghulam
Holistik Jurnal Kesehatan Vol. 20 No. 2 (2026): Volume 20 Nomor 2
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v20i2.2914

Abstract

Background: Bullying is a form of repeated violence that seriously impacts adolescent mental health, with a global prevalence of approximately 30%. Self-esteem and emotion regulation act as risk and protective factors, while social emotional learning (SEL) approaches have potential as preventative strategies, but their integration remains limited. Purpose: To identify and evaluate the role of social emotional learning (SEL) in strengthening self-esteem and emotion regulation as a bullying prevention effort. Method: This was a systematic literature review, adhering to the PRISMA 2020 guidelines. Analysis used quantitative narrative synthesis and JBI quality assessment. A literature search was conducted through four databases: ScienceDirect, ERIC, Google Scholar, and PubMed. A total of 2,137 articles were identified, 79 duplicates were removed, and 1,872 were eliminated during initial screening. Of the 186 articles screened, 16 studies met the inclusion criteria. Results: Self-esteem and emotion regulation were significantly associated with bullying behavior. Self-esteem positively influences emotion regulation and negatively influences bullying involvement, while bullying experiences negatively impact self-esteem and social adjustment. Emotion regulation also negatively impacts bullying behavior. Furthermore, Social Emotional Learning (SEL)-based interventions have been shown to improve social-emotional competence and decrease bullying behavior in students. Conclusion: Self-esteem and emotion regulation are key protective factors in reducing bullying, and strengthening them through SEL is effective as a school-based preventive strategy. Suggestion: Future research is recommended to use a more robust design, such as a longitudinal or experimental approach, to further analyze the relationship between self-esteem, emotion regulation, and bullying behavior.   Keywords: Bullying; Emotional Regulation; Self-Esteem; Social Emotional Learning.   Pendahuluan: Bullying merupakan kekerasan berulang yang berdampak serius pada kesehatan mental remaja, dengan prevalensi global sekitar 30%. Self-esteem dan regulasi emosi berperan sebagai faktor risiko dan protektif, sementara pendekatan social emotional learning (SEL) berpotensi sebagai strategi pencegahan, namun integrasinya masih terbatas. Tujuan: Untuk mengidentifikasi dan mengevaluasi peran social emotional learning (SEL) dalam penguatan self-esteem dan regulasi emosi sebagai upaya pencegahan bullying. Metode: Penelitian systematic literature review dengan mengacu pada pedoman PRISMA 2020. Analisis menggunakan sintesis naratif kuantitatif dan penilaian kualitas JBI. Penelusuran literatur dilakukan melalui 4 basis data, yaitu ScienceDirect, ERIC, Google Scholar, dan PubMed, sebanyak 2,137 artikel teridentifikasi, 79 duplikat dihapus, dan 1,872 dieliminasi pada penyaringan awal. Dari 186 artikel yang diseleksi, tersisa 16 studi yang memenuhi kriteria inklusi. Hasil: Self-esteem dan regulasi emosi berhubungan signifikan dengan perilaku bullying. Self-esteem berpengaruh positif terhadap regulasi emosi dan negatif terhadap keterlibatan bullying, sementara pengalaman bullying berdampak pada penurunan harga diri dan penyesuaian sosial. Regulasi emosi juga berpengaruh negatif terhadap perilaku bullying. Selain itu, intervensi berbasis Social Emotional Learning (SEL) terbukti berdampak pada peningkatan kompetensi sosial-emosional serta penurunan perilaku bullying pada siswa. Simpulan: Self-esteem dan regulasi emosi merupakan faktor protektif utama dalam menurunkan bullying dan penguatannya melalui SEL efektif sebagai strategi preventif berbasis sekolah. Saran: Penelitian selanjutnya disarankan menggunakan desain yang lebih kuat, seperti longitudinal atau eksperimental, agar hubungan antara self-esteem, regulasi emosi, dan perilaku bullying dapat dianalisis secara lebih mendalam.   Kata Kunci: Bullying; Regulasi Emosi; Self-Esteem; Social Emotional Learning.
The Effect of Business Strategies and Financial Reporting Irregularities On Audit Rahman, Annisaa; Zakary, Judith; Rahayu, Rita
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.997

Abstract

This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation of financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017-to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications that management policies and actions will have an impact not only on operational costs, but also on agency costs. Minimizing irregularities financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan penyimpangan pelaporan keuangan terhadap fee audit. Strategi bisnis diukur dengan enam ukuran komprehensif: rasio penelitian dan pengembangan, rasio karyawan, perubahan pendapatan, rasio beban penjualan, rasio perputaran karyawan, dan intensitas modal. Penyimpangan pelaporan keuangan diukur dengan indikasi penyimpangan laporan keuangan, dan fee audit diukur dengan jumlah logaritma fee audit perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan terpilih 314 perusahaan yang memenuhi kriteria penelitian ini. Penelitian ini dilakukan dari tahun 2017 hingga 2019. Hasil dari penelitian ini menunjukkan bahwa penyimpangan pelaporan keuangan dan strategi bisnis berpengaruh signifikan terhadap fee audit. Secara ringkas, hasil penelitian ini mendukung pandangan bahwa informasi keuangan perusahaan dan kompleksitas bisnis yang direpresentasikan dalam strategi bisnis perusahaan merupakan pertimbangan penting bagi auditor dalam menetapkan fee audit. Temuan penelitian membuktikan bahwa strategi bisnis yang merepresentasikan kompleksitas bisnis perusahaan dan indikasi penyimpangan laporan keuangan akan mempengaruhi biaya auditor eksternal. Perusahaan sebaiknya meminimalisir kesalahan atau penyimpangan dalam laporan keuangan, agar tidak berdampak pada peningkatan fee audit. Secara umum, penelitian ini berimplikasi bahwa kebijakan dan tindakan manajemen akan berdampak tidak hanya pada biaya operasional, tetapi juga pada biaya keagenan. Meminimalkan penyimpangan laporan keuangan akan mengurangi biaya yang ditanggung perusahaan. Oleh karena itu, pemegang saham harus memantau kebijakan dan tindakan yang diambil oleh perusahaan.
Co-Authors Abdul Karib Afandi Afandi Ahmad, Ghulam Ahwan Sholih Al-Ichwani, Azzahra Amalda Aulia Amir, Mayasyanti Dewi Andre Kurniawan Anne Putri Annisa Rahman Asmarawanti, Asmarawanti Asniati, Asniati Aulia, Amalda Azizah, Nikmatul Azni Srimaydila Aziz Azra Ramizah Bahari, Asniati Bin Sansuwito, Tukimin Budi Rahmadya Chodir, Fatkul Defriko Gusma Putra Delva Muharni Denny Yohana Deny Yohana Dewi Permatasari, Dewi Dhini Suryandari, Dhini Dodi Suryadi, Dodi Eka Budiarto Eka Permana, Revi Emdat Suprayitno ERI BESRA, ERI Erna Safariyah F Fitraharizki Fahmy, Rahmi Fanessa, Fanessa Fernando, Jogi Fery Adrianus Fitraharizki, F Fitriani, Rani Gayatri, Satya Ghina Luqyana Ref Haerani Maksum Hakimi, Nurul Halimah Tusya Diah Harits, Muhammad Dzakwan El Helmi Azizati Manel Henri Setiawan Hukmi, Wilda Husna Roza Husnul Khatimah Idun Ariastuti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Irpan Ali Rahman Jehan, Reisha Zahra Syah Kusuma, Nur Intan Liawati, Nunung Lidiyawati, Herlina Linda Agustina Lisa Fitriani Rahman Ludipa, Olin Meisa Mamat Pratama, Mamat Mardhiyah, Sayang Ajeng Marses, Deline Azzukruf Mazelfi, Ihsani Meuthia, Meuthia Muammar Fawwaz Muhammad Wafiq Mutiara Candra Nada Salsabila Arsy Nazhfiyani KS Ningsih, Pebriani Kurnia Novianty, Lia Nurapandi, Adi Nurkamilah, Andi Nurlaila Fitriani Pondrinal, Muhammad Purnairawan, Yosep Rahayu Dinassari Rahmat Febrianto Ramadani, Rima Ramda Kurniawan Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Retnoningrum Hidayah Ria Andriani Rida Rahim Safitri, Embun Iindrajati Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saparuddin Latu Sari, Dellani Mutia Selvy Mozin Septin Maisharah K Silfia Riski Sri Dewi Edmawati Sri Kartika Afini Suci Fitriamiranti Sukirman - Sunaras, Syawallya Sundewi, Alis Suryani, Indah Permata Suziana, Suziana Syafira, Tama Aulia Syafril, Fayza Khairani Syahril Ali Teten Tresnawan Triani, Laura Amelia Trisni Suryarini TUKIMIN TUKIMIN, TUKIMIN Vera Pujani Verinita, Verinita Verni Juita Viya Guziana Sari Wati, Nenden Lesmana Wilda Hukmi Yanti Yanti YANTI, PENTI DORA Yeni Yulianti Yuhandri Yuhandri, Yuhandri Zakary, Judith