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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS Edumaspul: Jurnal Pendidikan Jurnal Ekonomi dan Bisnis Indonesia Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS JURNAL EDUKASI NONFORMAL Akuntansi'45 Jurnal Akuntansi dan Keuangan Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) 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) Jurnal Ekonomi Pertanian dan Agribisnis Akuntansi Pajak dan Kebijakan Ekonomi Digital Accounting Journal of Ibrahimy (AJI) Jurnal Ilmiah Manajemen dan Akuntansi
Sri Andriani
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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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Peran Kepemimpinan Kepala Madrasah dalam Pengembangan Kurikulum Merdeka di MTs. Negeri 2 Medan Sri Andriani; Inom Nasution; Budi Budi
Jurnal Bintang Pendidikan Indonesia Vol 2 No 4 (2024): November : Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i4.3327

Abstract

This research aims to determine the implementation of the independent curriculum, the leadership role of the principal in developing the independent curriculum and supporting and inhibiting factors in developing the independent curriculum at MTs. Negeri 2 Medan. This research uses a qualitative research method with a phenomenological approach. The data collection process was carried out by means of observation, interviews and documentation. The informants in this research were the principal, the deputy principal for curriculum and several teachers. Based on the research results, the implementation of the independent curriculum in MTs. Negeri 2 Medan begins in the 2022/2023 academic year by teaching students to create projects in each subject and implementing the Strengthening Pancasila Student Profile Project (P5). In developing the independent curriculum, the principal plays the role of evaluator, supervisor and facilitator. The supporting factors in developing an independent curriculum at MTs. Negeri 2 Medan namely; the existence of adequate facilities and infrastructure, the competence and readiness of teachers and the leadershipIof the school principal. Meanwhile, the inhibiting factors in developing an independent curriculum at MTs. Negeri 2 Medan, namely; inadequate facilities and infrastructure, lack of competence and readiness of teachers and lack of cooperation between principal and teachers.
Kebijakan Sekolah Tentang Inovasi Kegiatan Ekstrakurikuler Di SMP Swasta Budisatrya Medan Ahmad Mukhlasin; Sri Andriani; Rismoninta Padang; Abdul Rohim Husaini Wijaya
Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Vol. 2 No. 1 (2024): Januari: Bhinneka
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/bhinneka.v2i1.649

Abstract

Extracurricular activities are a series of teaching and learning activity programs outside programmed class hours, which are intended to increase students' horizons of thinking, foster students' talents and interests as well as a spirit of community service. This research uses a qualitative research method which can be understood as a research procedure that utilizes descriptive data in the form of written or spoken words from people and actors who can be observed. Based on the results of research on school policies regarding innovation in extracurricular activities at Budisatrya Middle School, the development of innovation in extracurricular activities at Budisatrya Middle School, extracurricular activities at Budisatrya Middle School increased with the presence of tahsin, tahfidz and multimedia extracurricular activities.
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.
PERAN FINTECH DALAM MENGURANGI PERILAKU KONSUMTIF BERLEBIHAN: STUDI BIBLIOMETRIX VOSVIEWER: STUDI BIBLIOMETRIX VOSVIEWER Alief Rasika Jamil; Sri Andriani; Ahmad Fahruddin Alamsyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.752

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran Fintech dalam mengurangi perilaku konsumtif yang berlebihan melalui pendekatan kuantitatif menggunakan metode bibliometrik. Fokusnya adalah fintech dan data diperoleh dari penelusuran jurnal nasional dan internasional yang terindeks di Google Scholar dan Sinta melalui Perish/Harzing. Teknik analisis data menggunakan metode bibliometrik dengan VOSviewer. Hasil penelitian menunjukkan bahwa berdasarkan studi bibliometrik dengan software algoritme VOSviewer. Terdapat 4 kluster dan 12 topik utama terkait Fintech. Penelitian ini memberikan implikasi dan konstribusi dalam memetakan topik yang relevan untuk penelitian mendatang dan memberikan wawasan tentang peran Fintech dalam mengatasi perilaku konsumtif yang berlebihan. Implikasinya dapat membantu dalam mengambil keputusan yang lebih baik terkait penggunaan Fintech serta untuk mencapai stabilitas keuangan dan kesejahteraan individu dan masyarakat.
MAPPING THE RESEARCH TAX CREDIT ON BIBLIOMTERIC ANALYSIS AND LITERATURE REVIEW Tri Ananda Rizky; Sri Andriani
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5412

Abstract

Tax Credits have served as an important fiscal policy tool in many countries; however, the scientific exploration of this area remains incomplete. The purpose of this study is to examine and map the Tax Credits research domain. Using a dual methodological strategy, this study conducted a bibliometric analysis using VOSViewer and a literature review. VOSViewer bibliometric analysis was used to visually represent the distribution of academic publications and determine key research clusters, while the literature review aimed to highlight dominant research themes. An examination of academic publications revealed the presence of 400 relevant journal articles on Tax Credits, underscoring the noteworthy research interest in this subject. The methodology consisted of: (1) visualization of the distribution of journal publications related to Tax Credits; (2) visualization of VOSViewer bibliometric results related to Tax Credits, focusing on the identification of clusters and their components; and (3) identification of research themes regarding Tax Credits through a review of existing literature. The findings show that: (1) the analysis of journal publications revealed the existence of 400 publications on Tax Credits; (2) the VOSViewer bibliometric analysis illustrated the existence of 5 distinct clusters and 100 topic items in the Tax Credits research network; (3) the literature review highlighted 6 main themes related to the impact of Tax Credits. Tax Credits have emerged as a captivating subject of study with far-reaching consequences. This research lays a solid foundation for future investigations on Tax Credits and facilitates the formulation of more efficacious policies.
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.
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 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 Sri Erlinda Sri Ratna Sari SULASTRI Sulis Rochayatun Suparti - - Tri Ananda Rizky Tria Indah Ristika Wa Ode Rayyani Wisnu Ahmad Wardana