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All Journal Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL RISET AKUNTANSI JAMBI 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 Accounting Journal of Ibrahimy (AJI) 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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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

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

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.
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.
Pemetaan Bibliometrik dan Tinjauan Literatur atas Penelitian Good Corporate Governance: Temuan dari Analisis Vosviewer Latifatul Hasanah; Sri Andriani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1244

Abstract

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.
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.
Pengaruh Technology Acceptance Model pada SPT Tahunan OP terhadap Kepatuhan Wajib Pajak Ilham, Ahmad Arifin; Sri Andriani
JURNAL RISET AKUNTANSI JAMBI Vol. 8 No. 2 (2025): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

This study analyzes the effect of ease of use, usefulness, and security of the Individual Income Tax (PPh) Annual Tax Return (SPT) system through the Coretax application on taxpayer compliance, particularly among MSMEs in Malang City. Although MSMEs contribute significantly to Indonesia's GDP, their tax compliance rate remains low. The study used a descriptive quantitative approach with a sample of 102 respondents taken by simple random sampling from the population of MSMEs registered at the Malang City Trade and Industry Office. Data were collected using a Likert-scale questionnaire and analyzed using multiple linear regression referring to the Technology Acceptance Model (TAM). The results showed that perceptions of usefulness and security had a significant positive effect on taxpayer compliance, while perceptions of ease of use had a negative effect. Simultaneously, the three independent variables explained 91.9% of the variation in tax compliance. These findings provide implications for tax authorities to optimize Coretax features by focusing on increasing system benefits and security and simplifying the interface to improve MSME tax compliance.
Peluang dan tantangan Pembelajaran Daring pada sekolah Madrasah Ibtidaiyah Swasta Madrisatul Ibrar Wisnu Ahmad Wardana; Muhammad Gembira; Pitri Ristia Ningsih; Sri Andriani
Edumaspul: Jurnal Pendidikan Vol 6 No 1 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i1.2416

Abstract

During the COVID-19 pandemic, all activities were hampered, one of which was in the field of education. Where in every educational institution requires online or virtual learning based on regulations set by the government to break the ropes of the spread of the COVID-19 virus. However, online learning currently has both advantages and disadvantages in the online or virtual teaching and learning process. and in this study it will be discussed about the online learning process in an educational institution to see whether the obstacles and changes contained in schools in the current online learning system
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 Sri Erlinda Sri Ratna Sari SULASTRI Sulis Rochayatun Tri Ananda Rizky Tria Indah Ristika Wisnu Ahmad Wardana