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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
Unknown Affiliation
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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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.
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.
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.
Pengalaman Peternak Ayam Broiler Dalam Menjalankan Usaha Dengan Sistem Kemitraan Dan Mandiri: Studi Kasus Di Kabupaten Bulukumba Sri Andriani; Rayyani, Wa Ode
Jurnal Ekonomi Pertanian dan Agribisnis Vol. 3 No. 1 (2025): Juli - Desember
Publisher : CV.ITTC INDONESIA

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Abstract

This study aims to explore the experiences of broiler chicken farmers in running a business with a partnership and independent system in Bulukumba Regency. The method used in this study is a qualitative approach with a case study design, which involves in-depth interviews with broiler chicken farmers who apply both systems. The results of the study indicate that farmers who use a partnership system tend to feel greater support from partners, including in terms of access to capital, training, and product marketing. However, they also face challenges related to dependence on partners and profit sharing that is not always fair. On the other hand, farmers who run their businesses independently have the freedom to make decisions and manage their businesses, but often face difficulties in terms of access to resources and markets. These findings provide important insights into the dynamics faced by broiler chicken farmers in Bulukumba Regency, as well as implications for the development of policies and practices in the livestock sector. This study is expected to be a reference for farmers, academics, and stakeholders in improving the sustainability of broiler chicken farming businesses in the area.
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