Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Journal of Economics, Business, Accounting and Management
Rachmi, Nur Habiba
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Eksplorasi Makna Sosial SAK EMKM Oleh Pelaku UMKM Kabupaten Gresik Melalui Teori Konstruktivisme Sentosa, Yelsa Yunianti; Rachmi, Nur Habiba
Journal of Economics, Business, Accounting and Management Vol. 3 No. 1 (2025): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/f5k4d586

Abstract

This study aims to explore the social construction of meaning of the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK-EMKM) among MSME actors in Gresik Regency using a social constructivist approach. Rather than focusing on the technical implementation of SAK-EMKM, this research examines how business owners perceive and interpret the standard based on their experiences, social interactions, and cultural context in daily bookkeeping practices. A descriptive qualitative method was employed, using semi-structured interviews, non-participatory observation, and documentation involving five purposively selected informants who are members of HIPMI Gresik. Data were analyzed thematically based on Berger and Luckmann’s three constructivist processes: externalization, objectivation, and internalization. The findings reveal that understanding of SAK-EMKM is still limited, and financial recording is carried out in simple forms based on practical needs, hereditary habits, and social environmental influences. Accounting meanings are shaped through social interaction and collective experience rather than formal education. Therefore, internalization of SAK-EMKM requires support from social ecosystems such as business communities, mentoring, and contextual communication to make it more acceptable and applicable among MSME actors.
Mapping of Digital Financial Literacy Research: A Bibliometric Review Kartini, Kartini; Pahlevi, Reza Widhar; Rachmi, Nur Habiba
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.28358

Abstract

This study aims to review digital financial literacy based on the previously-published articles. A literature study based on the Scopus database from 1984 to 2022 is conducted by employing the VOSviewer tool to analyze the collected data for the bibliometric analysis. The findings point toward the people's behavior on investment decisions. The questionnaire is the most widely used data collection method, and the conversations are evenly shared in developing and developed countries. The key themes are still divided into financial inclusion and general digital finance issues. Discussion and future research are provided.
Co-Authors Kartini Kartini Reza Widhar Pahlevi, Reza Widhar Sentosa, Yelsa Yunianti