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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi dan Bisnis Indonesia Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS JURNAL EDUKASI NONFORMAL Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Sublim: Jurnal Pendidikan Jurnal Bintang Pendidikan Indonesia 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
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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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Pemetaan Tren: Analisis Bibliometrik dari Audit Report Lag yang Terindex Google Schoolar Aisyah Kamila Putri; Sri Andriani; Ahmad Fahrudin Alamsyah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2820

Abstract

Financial reports are an important thing that is really needed by a company. The audit assessment has an impact on the financial reports that will be published. The study of audit delays is experiencing rapid growth. This has attracted the interest of many researchers to continue developing it, including analyzing internal and external company factors that influence audit delays. However, until now, publications related to this topic have not been well organized. This research aims to map research publications related to audit delays in a database context, with the keyword "audit delays" with the VOSviewer Bibliometric research study. The analytical method used is a quantitative method. Data sources were taken from journals indexed by Google Scholar, Sinta, and Emerald, then analyzed with the help of Publish or Perish and Mendeley Desktop software to screen the data. The results of this research show that in the Vosviewer Bibliometric study there are 3 Clusters and 24 main topics related to Audit Report Lag. This research provides an overview of relevant topic mapping for further research.
Pemetaan Penelitian Seputar Kualitas Audit : Analisis Bibliometrik Vosviewer Auria Revi Marisa; Ahmad Fahrudin Alamsyah; Sri Andriani
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3361

Abstract

This study was studied to analyze research maps related to Quality Audit with bibliometric Vosviewer studies. The techniques used in reviewing the data in this study are: (1) in a span of 10 years starting from 2014 to 2024 by utilizing the Publish or Perish application through google schoolar which uses the keyword Audit Quality with a result of 500. (2) Sorting out the metadata of the article in accordance with the criteria to be researched through the help of Mendeley. (3) Map the results of the VOSViewer bibliometric visualization related to Quality Audit by grouping based on the number of clusters and items. The results show that the number of publications about Audit Quality is divided into 3 clusters and 50 topic items related to Audit Quality. The involvement and role of this research is to visualize the main points of research related to Quality Audit. The results of this visualization can be used as a reference for the next researcher to carry out further research.
Trend Penelitian Pelacakan Kuantitatif Dalam Sistem Akuntansi Digital: Wawasan Visualisasi Bibliometrik Dan Jaringan Via Vosviewer Laily Nur Sa’ida; Sri Andriani; Sulis Rochayatun
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 1 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i1.1098

Abstract

Penelitian ini bertujuan untuk melakukan pelacakan tren riset secara kuantitatif dalam bidang Digital Accounting Systems melalui pendekatan bibliometrik. Data dikumpulkan dari artikel ilmiah terindeks Scopus, kemudian dianalisis menggunakan perangkat lunak VOSviewer untuk memvisualisasikan jaringan kata kunci, kolaborasi penulis, dan distribusi publikasi. Analisis dilakukan untuk mengidentifikasi pola perkembangan penelitian, topik-topik dominan, serta arah kecenderungan riset di masa depan. Hasil penelitian menunjukkan bahwa riset terkait Digital Accounting Systems mengalami pertumbuhan signifikan dalam beberapa tahun terakhir, dengan pembagian ke dalam beberapa kluster tematik yang mencerminkan fokus penelitian yang beragam. Studi ini memberikan kontribusi dalam memetakan peta intelektual dan arah strategis pengembangan penelitian di bidang akuntansi digital, serta menjadi acuan bagi peneliti selanjutnya.
PENGARUH DIGITALISASI PAJAK TERHADAP KEPATUHAN PAJAK DAN PENGHINDARAN PAJAK DI KALANGAN WAJIB PAJAK Ahmad Khaidir Rafi Rosyidi; Sri Andriani
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 4 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i4.4893

Abstract

Abstrak Kepatuhan pajak (tax compliance) dan penghindaran pajak (tax evasion) merupakan isu sentral dalam administrasi perpajakan di Indonesia yang memengaruhi penerimaan negara untuk pembiayaan publik. Penelitian ini mengkaji pengaruh digitalisasi pajak, khususnya sistem e-Filing dan e-Bupot, terhadap tax compliance dan tax evasion di kalangan wajib pajak perorangan. Menggunakan pendekatan mixed methods, data kuantitatif dikumpulkan melalui kuesioner dari 350 responden, sedangkan data kualitatif diperoleh melalui fokus grup. Analisis bibliometrik dilakukan untuk memetakan tren penelitian terkait tax compliance dan tax evasion. Hasil awal menunjukkan bahwa kemudahan penggunaan e-Filing meningkatkan tax compliance, sementara kurangnya akses teknologi di daerah rural berkorelasi dengan tax evasion. Penelitian ini memberikan rekomendasi untuk optimalisasi teknologi pajak guna mendukung kebijakan fiskal di Indonesia   Kata kunci: kepatuhan pajak, penghindaran pajak, digitalisasi pajak, Bibliometrik Abstract Tax compliance (tax compliance) and tax avoidance (tax evasion) are central issues in tax administration in Indonesia that affect state revenues for public financing. This research examines the effect of tax digitization, specifically the e-Filing and e-Bupot systems, on tax compliance and tax evasion among individual taxpayers. Using the mixed method approach, quantitative data was collected through questionnaires from 350 respondents, while qualitative data was obtained through group focus. Bibliometric analysis was carried out to map research trends related to tax compliance and tax evasion. Preliminary results show that the ease of use of e-Filing increases tax compliance, while the lack of technological access in rural areas correlates with tax evasion. This research provides recommendations for optimizing tax technology to support fiscal policy in Indonesia   Keywords: tax compliance, tax evasion, tax digitization, Bibliometric
LITERATURE REVIEW MENGENAI TAX RATIO MELALUI ANALISIS BIBLIOMETRIK DENGAN BANTUAN VOSVIEWER Akfa Atiatur Rahma; Sri Andriani
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2376

Abstract

Tax ratio merupakan alat ukur penting dalam menilai kemampuan negara untuk memperoleh pendapatan dari sektor pajak. Akan tetapi, Indonesia masih menghadapi tantangan besar karena tax ratio yang rendah dibandingkan standar global, yang mencerminkan lemahnya kepatuhan pajak serta kurang optimalnya administrasi perpajakan. Tujuan dari penelitian ini adalah memetakan arah perkembangan literatur ilmiah mengenai tax ratio, mengenali tema utama yang banyak dibahas, serta mengidentifikasi celah riset yang belum banyak disentuh. Penelitian ini menggunakan metode bibliometrik dengan dukungan perangkat lunak VOSviewer, berdasarkan analisis terhadap 446 artikel yang diterbitkan dalam rentang tahun 2019 hingga 2024 dan diperoleh melalui mesin pencari Google Scholar menggunakan aplikasi Publish or Perish. Temuan menunjukkan terdapat empat klaster utama, yakni: kepatuhan pajak, penghindaran pajak oleh entitas bisnis, hubungan faktor-faktor makroekonomi dengan tax ratio, serta dampak kebijakan fiskal terhadap PDB. Visualisasi memperlihatkan peningkatan signifikan dalam perhatian akademik terhadap topik tax ratio, khususnya setelah masa pandemi. Penelitian ini menyajikan pemahaman menyeluruh mengenai arah studi yang berkembang serta menekankan pentingnya peningkatan mutu layanan perpajakan, transparansi fiskal, dan koordinasi kebijakan antara pemerintah pusat dan daerah untuk memperbaiki tax ratio di Indonesia.
PEMETAAN PENELITIAN SEPUTAR COMPANY VALUE: ANALISIS BIBLIOMETRIK VOSVIEWER DAN LITERATUR REVIEW Oktaviani, Devi; Sri Andriani; Sulis Rochayatun
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2480

Abstract

Studi ini bertujuan untuk memetakan perkembangan penelitian terkait nilai perusahaan dalam kurun waktu 2020–2025 dengan menggunakan pendekatan bibliometrik berbasis perangkat lunak VOSviewer serta studi literatur. Metodologi penelitian menggabungkan metode kuantitatif, yakni analisis bibliometrik untuk mengidentifikasi tren dan pola penelitian melalui pengolahan data artikel ilmiah yang dikumpulkan dari platform Publish or Perish dan diolah menggunakan VOSviewer, serta metode kualitatif melalui studi literatur mendalam untuk menelaah topik, metodologi, hasil, dan gap penelitian. Data dikumpulkan dengan teknik pencarian kata kunci “Company Value” selama lima tahun dan difilter agar hanya artikel jurnal relevan yang digunakan. Hasil analisis visualisasi menunjukkan adanya 68 kluster yang terbagi dalam empat kelompok utama yang merepresentasikan berbagai tema penelitian, termasuk tata kelola perusahaan, struktur modal, likuiditas, dan kebijakan dividen. Temuan ini mengungkap bahwa penelitian mengenai nilai perusahaan menunjukkan tren peningkatan signifikan, dengan tema-tema utama yang menjadi fokus studi evolusi dalam bidang ini. Hasil penelitian ini diharapkan dapat memberikan panduan strategis bagi peneliti, praktisi, dan pembuat kebijakan dalam mengidentifikasi isu strategis dan arah riset selanjutnya dalam bidang nilai perusahaan.
DAMPAK PAJAK CRYPTOCURRENCY TERHADAP PENERIMAAN NEGARA DAN PERILAKU INVESTOR: STUDI BIBLIOMETRIK VOSVIEWER Muhammad Attalarik Hadiatullah; Sri Andriani
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2528

Abstract

Penerapan pajak atas transaksi cryptocurrency telah menjadi isu krusial seiring pesatnya perkembangan aset digital sebagai instrumen keuangan global. Penelitian ini bertujuan untuk menganalisis dampak kebijakan perpajakan cryptocurrency terhadap penerimaan pajak negara dan perilaku investor di Indonesia melalui pendekatan bibliometrik menggunakan VOSviewer berbasis data dari Google Scholar. Dengan mengintegrasikan teori kepatuhan pajak, teori optimal taxation, dan ekonomi perilaku, penelitian ini mengidentifikasi bahwa kebijakan pajak yang transparan dan berbasis teknologi blockchain dapat meningkatkan kepatuhan pajak dan penerimaan fiskal, namun kompleksitas regulasi berpotensi mendorong penghindaran pajak atau migrasi investasi ke yurisdiksi dengan regulasi lebih longgar. Visualisasi bibliometrik mengungkap hubungan erat antara "tax compliance", "tax revenue", dan "cryptocurrency", menyoroti peran teknologi dan regulasi dalam mengoptimalkan penerimaan pajak tanpa menghambat inovasi digital. Penelitian ini merekomendasikan pendekatan perpajakan yang adaptif dan harmonis untuk mendukung ekosistem cryptocurrency yang berkelanjutan di Indonesia.
GREEN ACCOUNTING DALAM PERSPEKTIF GLOBAL: STUDI BIBLIOMETRIK VOSVIEWER DAN LITERATURE REVIEW Aprilia Kurnia Saputri; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rndm3v61

Abstract

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.  
SEJAUH MANAKAH PENELITIAN UKURAN PERUSAHAAN? SEBUAH ANALISIS BIBLIOMETRIK DENGAN VOSVIEWER DAN STUDI LITERATUR Fakhrul Fakhrudin; Sri Andriani; Ahmad Fahrudin Alamsyah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4k45rq14

Abstract

  This research analyzes the impact of company size on business performance, focusing on profitability, leverage, financial performance, and institutional ownership, through a bibliometric approach and literature review. Data was collected from 500 scientific publications sourced from Google Scholar and Emerald, covering the period from 2020 to 2025, and analyzed using VOSviewer to map research trends. The findings show that company size significantly affects profitability and financial performance, with larger companies tending to be more profitable due to economies of scale and better resource access. However, high leverage can weaken these benefits, especially for smaller companies that are more vulnerable to financial risks. Institutional ownership, which is more dominant in larger companies, supports better governance and reduces the negative impact of leverage. This study confirms that company size is an important variable in financial strategy and governance, with significant implications for risk management and business decision-making.
A QUANTITATIVE BIBLIOMETRIC ANALYSIS OF COST EFFICIENCY RESEARCH USING VOSVIEWER Hafiza Huzaima Zukrova; Sri Andriani
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 4 (2025): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rym3xr59

Abstract

This study aims to evaluate cost efficiency in the banking sector of selected Southeastern European countries and its impact on financial performance. The research employed a non-parametric approach using Data Envelopment Analysis (DEA) to measure cost efficiency and panel regression to analyze the factors affecting Return on Assets (ROA) and Return on Equity (ROE). Data were collected from the financial statements of commercial banks in Kosovo, Albania, North Macedonia, Bosnia and Herzegovina, Serbia, and Montenegro during the period 2010–2021. The findings revealed that the average cost efficiency among these countries was 79%, with North Macedonia showing the highest efficiency level. Panel regression analysis indicated that variables such as market share and loan-to-asset ratio had a significant positive impact on ROA and ROE, whereas cost efficiency and asset quality had a negative impact on ROA. These insights offer strategic value for stakeholders aiming to enhance operational efficiency and financial sustainability in the Southeastern European banking sector.
Co-Authors Abdul Rohim Husaini Wijaya Abdul Salam Ahmad Fahrudin Alamsyah Ahmad Khaidir Rafi Rosyidi Ahmad Mukhlasin Aisyah Kamila Putri Akfa Atiatur Rahma Aprilia Kurnia Saputri Auria Revi Marisa Bella Bunda Budi Budi Eka Lestari Eka susanti Fakhrul Fakhrudin Febri Nanda Monalisa Fifi Apriani Fitha Fathya Hafiza Huzaima Zukrova Ihsan Saraini Inom Nasution Jumili Arianto Laily Nur Sa’ida Latifatul Hasanah Masyhuri Masyhuri Muhammad Attalarik Hadiatullah Muhammad Gembira Nabila Nur Wardani 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