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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ekonomi dan Bisnis Dharma Andalas Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) UPI YPTK Journal of Business and Economics Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Governance Andalas Jurnal Akuntansi
Bahari, Asniati
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Effect of Corporate Social Responsibility and Corporate Governance on Corporate Resilience During Pandemics Bahari, Asniati; Sang, Lim Thien; Yuskar, Yuskar; Astari, Silvy; Annisa, Safira
AMAR (Andalas Management Review) Vol. 9 No. 2 (2025)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.9.2.105-129.2025

Abstract

The purpose of this study is to compare the effects of Corporate Social Responsibility (CSR) and Corporate Governance (CG) on Corporate Resilience (CR) during the first and second waves of COVID-19 in Indonesia and Malaysia. Data for this study were collected from companies listed on the IDX80 of the Indonesia Stock Exchange and the FTSE Bursa Malaysia 100 of the Bursa Malaysia. STATA 14.2 was used for data analysis. The results indicate that in Indonesia, Environmental Disclosure, Social Disclosure, Board of Directors Size, and Audit Committee Size have a significant effect on CR, but not Economic Disclosure and Board of Commissioners Size. In Malaysia, only the size of the Audit Committee has a significant effect on the CR. On the other hand, during the second wave of the pandemic in 2021, CSR and CG did not significantly impact CR for Indonesia and Malaysia. This study shows that internal factors such as CSR and GC do not affect investors' decisions to buy stocks during pandemics. Future research should consider including additional variables, not limited to internal factors, but external factors such as inflation rate and interest rate. Future researchers may need to further combine financial and non-financial data to examine if these factors influence investor decisions to buy stocks during pandemics.
Using COBIT4.1 in Evaluating Hospital ITG Implementation BAHARI, ASNIATI
Jurnal Akuntansi dan Governance Andalas Vol. 1 No. 2 (2018): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v1i2.46

Abstract

This research has an intention to evaluate the implementation of IT governance in a private hospital (Hospital X) in Padang city by using COBIT 4.1 framework; and to recommend IT governance practices that can improve IT governance at the hospital in the future. COBIT 4.1 provides model of processes found in IT activities in 4 domain, Plan and Organize (PO), Acquire and Implement (AI), Deliver and Support (DS), and Monitor and Evaluate (ME). Data were collected by using document evaluation, interview and observations. The result showed that IT governance implementation at the hospital has not achieved the best practice yet. The existence of activities related to IT governance is defined, but inconsistency still happens. There are 28 IT processes out of 34 IT processes and 110 detailed control objectives exist out of 210 detailed control objectives. The identified IT processes show the existing IT activities in the hospital support the achievement of its strategy and objectives. Control objectives of each IT process needs to be implemented for more effective process. The hospital should optimize the practices of each IT process for optimal results.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Suryadi, Dodi; Eka Permana, Revi; Kurniawan, Andre; Bahari, Asniati; Rahayu, Rita; Juita, Verni
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

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Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
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.
Co-Authors Andre Kurniawan Annisa, Safira Astari, Silvy Aulia, Amalda Daimon Syukri Dodi Suryadi, Dodi Eka Permana, Revi Elvira Luthan Esti Rahmaningsih, Dwi Eva Yuniritha, Eva Fatika, Celsi Sahda Gusmini Helmizar Humaira, Bunga Permata Kevry Ramdany Muhammad Irfan Novfirman Olivia, Adinda Ona Guserike Afner, Synthia Pondrinal, Muhammad Rahayu, Rita Rahman, Khalilul Rusdi, Faza Yazira Sakinah, Restu Sang, Lim Thien Saputra, Yd Ferdian Eka Saputri, Hendryanti Gita Usman, Robby Veli, Rahmawita Verni Juita Yuskar .