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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL RISET AKUNTANSI JAMBI FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi dan Bisnis Indonesia Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS JURNAL EDUKASI NONFORMAL Akuntansi'45 Jurnal Akuntansi dan Keuangan JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Sublim: Jurnal Pendidikan Jurnal Bintang Pendidikan Indonesia JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen dan Akuntansi Edumaspul: Jurnal Pendidikan
Sri Andriani
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : JAKBS

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Bibliometric Analysis and Network Visualization in Credit Risk Studies: The Role of Machine Learning in Financial Risk Management Nur Fadila; Sri Andriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

This study explores the development and research trends related to credit risk through a bibliometric approach and network visualization using VOSviewer software. By analyzing internationally indexed scientific publications from 2015 to 2025, the study aims to identify major themes, topic evolution, and key contributors in the field. The results reveal a growing academic interest in credit risk, particularly in the application of advanced technologies such as machine learning for risk evaluation and management. This research not only provides a visual mapping of the evolving academic landscape but also uncovers under-researched areas. The findings offer strategic insights for future research directions and support risk-based decision-making in the modern financial sector.
Validation Of Matching NIK, NPWP And Assistance In Filling Out Annual Tax Adelia Octafia Nur Ramadhani; Sri Andriani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 1 (2025): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

In Indonesia’s tax administration system, the integration of the National Identity Number (NIK) and the Taxpayer Identification Number (NPWP) is essential to ensure data accuracy, service efficiency, and improved taxpayer compliance. This study investigates the validation process of matching NIK and NPWP, as well as the need for assistance in completing the Annual Income Tax Return (SPT). A mixed-method approach was applied, combining quantitative bibliometric analysis using VOSviewer and qualitative literature review. The findings reveal a significant number of publications discussing the Tax Identification Number from 2019-2024, categorized into five main research clusters. The study proposes an assistance in SPT completion. Such a system is expected to minimize reporting errors and enhance voluntary taxpayer compliance in Indonesia’s digital tax administration.
Co-Authors Abdul Rohim Husaini Wijaya Abdul Salam Adelia Octafia Nur Ramadhani Ahmad Fahruddin Alamsyah Ahmad Fahrudin Alamsyah Ahmad Khaidir Rafi Rosyidi Ahmad mukhlasin Aisyah Kamila Putri Akfa Atiatur Rahma Alief Rasika Jamil Aprilia Kurnia Saputri Auria Revi Marisa Bella Bunda Budi Budi Eka Lestari Eka susanti Fakhrul Fakhrudin Febri Nanda Monalisa Fifi Apriani Hafiza Huzaima Zukrova Ihsan Saraini Ilham, Ahmad Arifin Inom Nasution Jumili Arianto Laily Nur Sa’ida Latifatul Hasanah Masyhuri Masyhuri Muhammad Attalarik Hadiatullah Muhammad Gembira Nur Fadila Oktaviani, Devi Pitri Ristia Ningsih Putri Reno Kemala Sari Ramadani, Suci Rismoninta Padang Saniah Nurhasanah Serli Oktapiani Silvia Imelda Cendrawinata Sri Erlinda Sri Ratna Sari SULASTRI Sulis Rochayatun Tria Indah Ristika Wisnu Ahmad Wardana