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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) MEDIA BISNIS Jurnal Real Riset Jurnal Akuntansi dan Governance Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat JAKPI Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Land Journal JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Implementation of Accounting Information Systems in SME: A Systematic Literature Review Mediaty, M.; Indrijawati, Aini; Palureng, Rezvita Zalsabilah; Surisman, S.; Hariana, H.
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.923

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (SMEs) in Indonesia using the Systematic Literature Review (SLR) approach. AIS is important in improving operational efficiency, transparency, and accuracy of MSME financial data, which ultimately supports strategic decision-making and business competitiveness. However, implementing AIS in SMEs faces various challenges, such as low financial literacy, limited access to technology, and difficulties in integrating new systems with existing business practices. This study identifies key factors in AIS implementation, including the type of system used, the role of stakeholders, perceived benefits, and integration of AIS with other systems. The results show that successful AIS implementation depends on understanding local needs, access to formal financing, and social support. With the growing digitalization, SMEs have an excellent opportunity to improve their performance through proper AIS adoption. The findings of this study are expected to serve as a strategic guide for the future development of SMEs.
Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Surianto, Nurul Maghfirah; Kartini, Kartini; Indrijawati, Aini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5033

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing dan bagaimana pengaruh tax Minimization sebagai variabel yang memoderasi hubungan antara tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini dilaksanakan pada perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2022. Data penelitian berupa laporan tahunan yang diperolah dari website resmi Bursa Efek Indonesia dan website resmi masing-masing perusahaan. Sampel sebanyak 12 perusahaan dan 48 data. Pengambilan sampel menggunakan metode purposive sampling. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan bahwa tunneling incentive, mekanisme bonus dan leverage berpengaruh positif terhadap transfer pricing. Hasil analisis moderasi menunjukkan bahwa terjadi pengaruh tax minimization dalam hubungan antara tunneling incentive dan leverage terhadap transfer pricing. tax minimization tidak terjadi pengaruh dalam hubungan antara mekanisme bonus terhadap transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Leverage, Transfer Pricing, Tax Minimization
IImplementasi Sistem ERP Dalam Meningkatkan Mutu Manajemen Sumber Daya Manusia Fratiwi, Sri Ayu; Fitriani, Fitriani; Indrijawati, Aini; Irdam, Muh
Jurnal Ilmiah Bongaya Vol. 6 No. 2 (2022): Desember 2022 : Jurnal Ilmiah Bongaya
Publisher : P3M STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This study aims to determine how effective ERP system implementation is in improving the quality of HR management. As we know, improving the quality of strategic human resources towards improving skills, motivation, development and management of organizing human resources is the main requirement in the era of globalization to be able to compete and be independent. ERP systems are considered as cross-functional enterprise systems that integrate and automate the organization's core business processes. to achieve efficiency and effectiveness. With the development of an increasingly sophisticated era, it is supported by the birth of findings that make it easier for an organization to run and control a business through an ERP system. The analysis technique used is descriptive qualitative, using the SLR (Systematic Literature Review) method. The ERP system is a set of integrated software modules and a central database that enables organizations to manage their resources efficiently and effectively through reengineering and business process automation. Abstrak Penelitian ini bertujuan untuk mengetahui seberapa efektif implementasi system ERP dalam meningkatkan mutu kualitas manajemen SDM. Seperti kita ketahui peningkatan mutu sumber daya manusia yang strategis terhadap peningkatan keterampilan, motivasi, pengembangan dan manajemen pengorganisasian sumber daya manusia merupakan syarat utama dalam era globalisasi untuk mampu bersaing dan mandiri Sistem ERP dianggap sebagai sistem perusahaan lintas fungsi yang mengintegrasikan dan mengotomatisasi proses bisnis inti organisasi untuk mencapai efisiensi dan efektivitas. Dengan perkembangan zaman yang semakin canggih, di topang dengan lahirnya temuan-temuan yang semakin memudahkan suatu organisasi dalam menjalankan dan mengontrol suatu bisnis melalui system ERP. Adapun Teknik analisis yang digunakan adalah deskriptif kualitatif, menggunakan metode SLR(Systematic Literature Review) Sistem ERP merupakan seperangkat modul perangkat lunak terintegrasi dan database pusat yang memungkinkan organisasi untuk mengelola sumber dayanya secara efisien dan efektif melalui rekayasa ulang dan otomatisasi proses bisnis
Peran Informasi Akuntansi dalam Pasar Modal: Tinjauan Sistematis Literatur tentang Pengambilan Keputusan Investor dan Relevansi Laba Hanif AR, Muh Amir; Sofyan, Diva Rayhanun Raya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1481

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi secara menyeluruh peran informasi akuntansi dalam pengambilan keputusan investor, dengan fokus pada relevansi laba dalam konteks pasar modal. Studi ini menyoroti dinamika perilaku investor modern dan perubahan lanskap pelaporan keuangan akibat perkembangan teknologi dan standar akuntansi global. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA. Sebanyak 20 artikel ilmiah bereputasi dari jurnal Q1 dan Q2, berbahasa Inggris, yang diterbitkan antara tahun 2013 hingga 2025, dianalisis untuk mengidentifikasi pola temuan, tren metodologis, serta kesenjangan penelitian mengenai informasi akuntansi dan keputusan investasi. Hasil dan Pembahasan: Hasil analisis menunjukkan bahwa laba tetap menjadi indikator utama dalam menilai nilai perusahaan. Namun, relevansi laba dipengaruhi oleh faktor psikologis investor, adopsi IFRS, dan kemajuan teknologi informasi. Digitalisasi sistem informasi akuntansi meningkatkan kualitas dan ketepatan waktu data, memperkuat kegunaan informasi bagi investor. Pendekatan lintas-disiplin menjadi kunci untuk memahami keterkaitan antara akuntansi, perilaku pasar, dan teknologi. Implikasi: Penelitian ini mendorong penguatan regulasi pelaporan keuangan, peningkatan literasi investor, dan pemanfaatan teknologi untuk transparansi dan efisiensi pelaporan. Temuan ini memberikan kontribusi konseptual dan praktis bagi pengambil kebijakan, akademisi, dan pelaku pasar dalam menciptakan ekosistem investasi yang responsif dan berbasis data.
Transaksi Syariah Dan Dampaknya Terhadap Pertumbuhan Ekonomi Indonesia: Sebuah Tinjauan Literatur Indra santoso, septy; Arifuddin; Syamsuddin; Indrijawati, Aini; Dahlia, Andi Amalia; Daud, Dahniyar
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.697

Abstract

Transaksi syariah telah berkembang pesat di Indonesia seiring dengan meningkatnya kesadaran masyarakat terhadap prinsip ekonomi Islam. Penelitian ini bertujuan untuk mengkaji dampak transaksi syariah terhadap pertumbuhan ekonomi di Indonesia melalui pendekatan literature review. Berbagai studi sebelumnya menunjukkan bahwa sistem keuangan syariah memiliki kontribusi yang signifikan dalam mendukung pertumbuhan ekonomi indonesia. Adapun kajian / aspek dari transaksi Syariah berupa perbankan Syariah dan inklusi keuangan, pasar modal Syariah sebagai sumber investasi, peran fintech syariah digitalisasi keuangan serta stabilitas ekonomi dan ketahanan krisis keuangan Syariah di Indonesia.
Hak Kekayaan Intelektual (HKI) dan Perannya Dalam Mempercepat Pertumbuhan Sektor UMKM Indrijawati, Aini; Ferdiansah, Muhammad Irdam; Sulkarnaen, Fauziah; Nurmais, Muh. Qalbi
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1573

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi dan mensintesis model pengabdian masyarakat yang berbasis Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) dengan fokus pada bagaimana prinsip keberlanjutan diintegrasikan ke dalam praktik pengabdian di lingkungan perguruan tinggi. Studi ini menyoroti dimensi-dimensi kunci yang menentukan efektivitas dan keberhasilan model pengabdian dalam mendukung agenda pembangunan berkelanjutan. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review (SLR). Data dikumpulkan dari 36 artikel ilmiah yang relevan dan dipublikasikan dalam kurun waktu 2015–2024. Artikel-artikel tersebut dianalisis secara tematik untuk mengidentifikasi pola, praktik baik, dan tantangan dalam implementasi pengabdian masyarakat berbasis SDGs. Hasil dan Pembahasan: Hasil kajian mengungkap lima dimensi utama keberhasilan model pengabdian masyarakat berbasis SDGs, yaitu: orientasi keberlanjutan program, partisipasi multipihak, kontekstualisasi lokal, evaluasi berbasis dampak, dan literasi SDGs di kalangan akademisi. Kajian ini juga menyoroti pentingnya pendekatan multidisiplin, kolaborasi lintas sektor, serta adopsi teknologi dan inovasi sosial dalam memperkuat efektivitas program pengabdian. Implikasi: Studi ini memberikan kontribusi konseptual terhadap literatur pengabdian masyarakat berbasis keberlanjutan dan menawarkan implikasi praktis bagi perancang program, pengambil kebijakan, dan manajemen perguruan tinggi. Temuan ini mendorong reorientasi pengabdian dari aktivitas administratif menuju strategi perubahan sosial yang berkelanjutan, selaras dengan indikator SDGs.
Dasawarsa: Kinerja Lingkungan terhadap Nilai Perusahaan Harsono, Edi; Said, Darwis; Indrijawati, Aini
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i1.1398

Abstract

The most basic purpose of establishing a company is to make a profit. The development of management understanding encourages the postponement of current income or expense to expect sustainability in the future or better earnings in the next period. Although the view of the Single Bottom Line has begun to be corrected by experts since the arrival of the Triple Bottom Line, the regulations governing it are not yet available. Through directed and continuous research, accounting standards that regulate the presentation of environmental-based reports will be taken on board soon. This article aims to collect and put together to provide a broader picture. The method used in this research is a systematic literature review. The presentation of this article is sunder into Introduction, Research Methodology, Results of Literature Review, Discussion and Discussion, and Conclusions, Limitations, and Suggestions. This article produces variations in the relationship between different variables. The inference presented by this article gives an opening to further research opportunities.
Analysis of the Role of Accountants in the Development of Enterprise Resource Planning Systems in the Era of Industrial Revolution 4.0 Panglewai, Dave Dominic; Indrijawati, Aini; Rahmawati; Grace T. Pontoh
International Journal of Asian Business and Management Vol. 3 No. 1 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i1.8121

Abstract

This study aims to analyze the role of accountants in the development of ERP systems in the 4.0 era. Accountant roles as strategist, ERP expert, IT expert and communicator. This study uses qualitative methods with data collection techniques, namely interviews. Data validation was checked using the triangulation method. The research results show that (1) the role of the accountant as a strategist functions to review the company's system and then develop a strategy for the development of the company's system; (2) the accountant's role as an ERP expert serves as a monitor that oversees and controls the company's systems; (3) the role of the accountant as an IT expert serves to provide accounting data information in the company's system; (4) the role of accountants as communicators does not have much effect because they have been replaced by artificial intelligence functions in company system applications
Systematic Literature Review of Market Efficiency in Developing Countries Anita; Arsyam, Ulfanita; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3577

Abstract

This study aims to examine market efficiency in developing countries through the Systematic Literature Review (SLR) approach by reviewing 30 scientific articles based on Scopus data and published in the last ten years (2015–2025). Market efficiency is an important concept in modern finance that reflects the extent to which asset prices reflect available information. The results of the study indicate that developing country markets generally have not achieved overall efficiency, either in weak-form or semi-strong form, and are still colored by various market anomalies such as price predictability, seasonal effects, and information asymmetry. This study identifies five main groups of determinants that influence market efficiency, namely market microstructure factors, institutions and regulations, company financial characteristics, macroeconomic dynamics and crises, and investor behavior. These findings emphasize that market efficiency in developing countries is partial, dynamic, and highly influenced by local structural and institutional conditions. The practical implications of these results can be the basis for formulating policies to improve transparency, information quality, and market governance in order to achieve more optimal and sustainable efficiency.
Adaptive Markets Hypothesis: A Systematic Review of Its Testing and Application in Financial Market Efficiensy Studies Muhdsan, Mudhia'ah; Maharani, Dewi Shintya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 7 No. 1 (2025): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v7i1.3578

Abstract

This study is a Systematic Literature Review (SLR) that aims to examine how the Adaptive Markets Hypothesis (AMH) has been tested and applied in studies on financial market efficiency. Through a systematic selection process, 30 scientific articles from reputable Scopus journals (Q1 and Q2) have been analyzed to answer five main research questions, including the AMH testing approach, the methodology used, the type of market or instrument studied, the results of empirical studies, and the limitations and directions of further research. The review results show that most studies provide support for the AMH, with the finding that market efficiency is dynamic (time-varying) and can change depending on crises, economic conditions, and investor behavior. The AMH has been tested on various markets such as stocks, foreign exchange, commodities, and crypto, both in developed and developing countries. The methodological approaches used are also diverse, ranging from rolling window analysis, variance ratio test, Hurst exponent, to machine learning-based methods and Bayesian inference. This SLR concludes that the AMH offers a more realistic framework than the Efficient Market Hypothesis (EMH), especially in understanding the efficiency of modern complex and adaptive markets. This study makes theoretical and practical contributions, and recommends that further research develop the AMH approach in under-researched market contexts and with more innovative analytical methods.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Alam, Ade Ikhlas Amal Amiruddin Amiruddin Anita Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Arsyam, Ulfanita Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darwis Said, Darwis Daud, Dahniyar Fadilla, Alya Febriyanti, Elsa Dian Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitri, Nursyafika Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Grace T. Pontoh Haerial, Haerial Hanif AR, Muh Amir Hariana, H. Harsono, Edi Hasan, Annisa Nabilah Hastuti Hastuti Hediyati, Siti Nurul Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Irfana, Dana Juanda, Indira Syakira Kirana Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Maharani, Dewi Shintya Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muhdsan, Mudhia'ah Muzakkir Muzakkir Natsir, Andi Iqra Pradipta Nia, Sukma Nindra, Nurhaliza Magfirah Novitasari, Hilda Nugraha, Rakhmat Nurul Prima Nurfadilah, Ayu Nurmais, Muh. Qalbi Nurwijayanti Palureng, Rezvita Zalsabilah Panglewai, Dave Dominic Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Pratiwi, Nathania Purisamya, Asharin Juwita Putri, Anissa Aulya Raden Mohamad Herdian Bhakti Rahmawati Rasyid, Syarifuddin Rosali, Suryarahma Rusnawan, Muh. Nurtasriq Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Utami, Rizky Wahid, Muhammad Zulfadli Yulianti Yulianti Zam-Zam, Fitriya Muslimah