Kenisah, Melania Lintang
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Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung) Kenisah, Melania Lintang; Carolina, Yenni; Rapina, Rapina
KINERJA Vol 24, No 1 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.901 KB) | DOI: 10.24002/kinerja.v24i1.2415

Abstract

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.Keywords: Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack
TOWARD THE FUTURE OF ACCOUNTING INFORMATION SYSTEMS: A BIBLIOMETRIC EXPLORATION Carolina, Yenni; Rapina, Rapina; Kenisah, Melania Lintang
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.697

Abstract

Research on Accounting Information Systems (AIS) has expanded steadily since the 1970s. This study offers the most comprehensive and up-to-date mapping of the AIS knowledge base by analyzing 1,101 Scopus-indexed articles from 523 sources (1975–2023) using an integrated bibliometric approach with Biblioshiny (bibliometrix) and VOSviewer. Unlike prior reviews that relied on shorter time spans, single databases, or a single analytical tool, this study provides novel contributions by employing a longer historical window, triangulating multiple bibliometric software, and integrating intellectual, social, and conceptual structures within a unified framework. The analysis identifies prolific and influential authors, documents, and journals; maps collaboration patterns; and visualizes keyword co-occurrence, thematic evolution, and emerging research fronts. Publication output accelerated sharply after 2008 and peaked around 2020, while current work is increasingly shaped by technology-centric themes such as enterprise resource planning (ERP), big data, blockchain, artificial intelligence, and cloud computing. Indonesian scholars rank among the most productive contributors, yet cross-border collaboration remains concentrated in U.S.-anchored networks. For scholars, the periodized thematic maps and trending clusters (e.g., blockchain, AI, sustainable development) provide a reproducible roadmap for future inquiry, grant proposals, and curriculum development. For practitioners and policy makers, including accounting educators, professional bodies, and firms undergoing digital transformation, these findings highlight under-explored links between AIS design and organizational performance, guiding investment decisions and collaborative strategies. This study advances AIS research and strengthens its relevance for academic, professional, and regulatory communities confronting rapid technological and institutional change by consolidating historical milestones and surfacing forward-looking opportunities.
Pendampingan Perancangan Sistem Informasi Akuntansi Terintegrasi untuk Meningkatkan Pengendalian Internal pada UMKM Kuliner RM Salero Denai Bandung Dwi Nugroho, Bagas; Hazima, Zaleikha Nurkhansa; Ardiansyah, Dimas Sukma; Haq, Nabila Mudarisatul; Paqih, Mitsal Abhan; Kenisah, Melania Lintang
Abditeknika Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): Oktober
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v6i2.12733

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menganalisis dan memperbaiki sistem pengelolaan informasi keuangan pada RM Salero Denai, sebuah UMKM kuliner di Kota Bandung. Permasalahan utama yang dihadapi mitra adalah seluruh proses operasional yang masih dilakukan secara manual, pencatatan keuangan yang tidak sistematis, serta pengendalian internal yang lemah akibat tidak adanya pemisahan tugas yang jelas. Metode pelaksanaan pengabdian meliputi observasi lapangan, wawancara mendalam dengan pemilik usaha, analisis PIECES untuk mengidentifikasi kelemahan sistem, identifikasi risiko, pemetaan sistem berjalan, serta perancangan sistem usulan menggunakan pendekatan System Development Life Cycle (SDLC). Luaran dari kegiatan ini adalah perancangan sistem informasi akuntansi terintegrasi yang mencakup flowchart as-is dan to-be, context diagram, DFD Level 0 dan Level 1, use case diagram, serta activity diagram. Selain itu, pengabdian ini memberikan luaran berupa rekomendasi dokumen transaksi dan sistem pengendalian internal. Hasil kegiatan menunjukkan bahwa rancangan sistem yang diusulkan dapat membantu mitra dalam meningkatkan efisiensi operasional, memperkuat pengawasan aset melalui pengendalian internal yang lebih terstruktur, serta menyediakan laporan keuangan yang akurat sebagai dasar pengambilan keputusan bisnis yang lebih tepat.