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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis Journal of Enterprise and Development (JED) Amnesty: Jurnal Riset Perpajakan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEKPEND Jurnal Ekonomi dan Pendidikan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Yumary: Jurnal Pengabdian kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ar-Ribh Transekonomika : Akuntansi, Bisnis dan Keuangan Al-Buhuts (e-journal) International Journal Of Economics Social And Technology Journal of International Conference Proceedings Jurnal Akuntansi Trisakti Akrual: Jurnal Bisnis dan Akuntansi Kontemporer International Journal of Halal System and Sustainability
Rasyid, Syarifuddin
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Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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BIBLIOMETRIC INSIGHTS INTO EARNINGS MANAGEMENT: TRENDS AND FUTURE DIRECTIONS Irmawati, Irmawati; Rasyid, Syarifuddin; Syamsuddin, Syamsuddin
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.671

Abstract

This study presents a bibliometric analysis of earnings management research over 1994–2024, exploring trends, key contributors, and future directions. Using Scopus as the primary database, 1,481 studies were analyzed through VOSviewer and Biblioshiny R to map collaborations, co-citation networks, and thematic evolutions. The findings reveal a 17.79% annual growth rate, with central themes such as corporate governance, discretionary accruals, and audit quality remaining pivotal. Emerging topics, including ESG integration, gender diversity, and the impact of COVID-19, demonstrate the field’s adaptability to contemporary challenges. Future research should explore advanced technologies like AI and blockchain, global regulatory harmonization, and the long-term impacts of real earnings management. The study’s novelty lies in its integrative approach, providing a decade-spanning thematic analysis and bridging traditional concepts with modern challenges. This framework serves as a valuable resource for academics, practitioners, and policymakers addressing financial reporting complexities in a globalized economy.
Trends in Capital Market Research and Taxation Policy in Indonesia: A Bibliometric Analysis of the Literature from 2000 to 2025 Wahyudi, Wahyudi; Syarifuddin, Syarifuddin; Rasyid, Syarifuddin
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/zgh3qj09

Abstract

This study examines the evolution of research on capital markets and taxation policy in Indonesia from 2000 to 2025 using a comprehensive bibliometric approach. Data were extracted from Scopus and Web of Science and analyzed using Bibliometrix (R) and VOSviewer to assess scientific productivity, citation structures, keyword networks, and thematic development. A total of 609 documents and 53,971 citations were identified, indicating substantial growth in scholarly attention across four phases: initiation (2000–2004), consolidation (2005–2014), explosion (2015–2021), and normalization (2022–2025). Publication output peaked in 2021, whereas citation-per-article declined in recent years, reflecting citation dilution as publication volume increased. World Development emerged as the most productive source, while The Quarterly Journal of Economics showed the highest citation intensity. Seminal works by Gabaix et al. (2003), Chan, Covrig & Ng (2005), and Johnson et al. (2000) formed the intellectual core driving research development. Keyword mapping revealed “stock exchange,” “tax incentive,” and “earnings management” as basic themes, while the “tax authority–fiscal policy” cluster appeared as a motor theme with high relevance and strong development. Thematic evolution indicates a shift from macro-level concerns—market infrastructure and fiscal incentives—toward micro-level issues such as asymmetric information, governance, and tax reform effectiveness. Findings highlight the need for methodological advancement through machine learning, natural experiments, and greater use of domestic micro-data to enhance theoretical contributions and strengthen policy relevance in Indonesia’s capital market and taxation research landscape.
AUDIT DELAY IN COAL MINING FIRMS: THE ROLE OF PROFITABILITY, AUDIT OPINION, AND AUDITOR REPUTATION Makkasau, Muhammad Bachtiar Makkasau; Usman, Asri; Rasyid, Syarifuddin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.33932

Abstract

This study aims to analyze the effect of profitability, Audit Opinion and KAP Reputation on disclosure Audit Delays in coal sector mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research is based on research methods, this research is ex-post facto research. ex-post research which is also known as causal comparative research is a systematic empirical investigation, while data collection is carried out by means of documentation on coal sector mining company documents listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of this study indicate that: (1) Based on the results of partial testing, profitability, audit opinion and KAP reputation each have a significant effect on audit delay. (2) profitability, audit opinion and KAP reputation simultaneously have a significant effect on audit delay. 
A Literature Review on the Aspects Influencing Earnings Management and its Implications for the Capital Market Khaerunnisa, Ana; Karfina AR, Lilis Karfina AR; Rasyid, Syarifuddin; Darmawati, Darmawati
International Journal Of Economics Social And Technology (IJEST) Vol. 4 No. 3 (2025): Semptember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v4i3.1189

Abstract

Earnings management is a practice that affects a company's financial statements and the capital market as a whole, influenced by internal factors such as accounting policies and ownership structure, as well as external factors such as government policies and capital market liberalization. This study aims to examine the various factors that influence earnings management and its impact on the capital market. The method used isSystematic Literature Review (SLR) by analyzing relevant literature published between 2018 and 2024. The results show that better internal controls, such as audit quality and board quality, can reduce unhealthy earnings management practices, while external factors such as economic crises, corporate social responsibility (CSR), and the influence of open capital markets also have a significant impact on earnings management. Although this study provides important insights into earnings management practices, it has limitations as it relies solely on existing literature without direct empirical data from specific companies or capital markets. Furthermore, this study does not consider new factors such as the impact of technology or recent regulatory changes that influence earnings management practices. This study suggests that regulators and companies need to take steps to improve financial reporting transparency and reduce earnings management practices that are detrimental to the capital market.
The Effect of Stock Trading Volume and Market Capitalisation on Stock Price with Managerial Ownership as Moderator Wijayanti, Winola; Arman, Rifqah Zakiyah; Rasyid, Syarifuddin; Darmawati, Darmawati
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.841

Abstract

This research investigates how stock trading volume and market capitalization impact stock prices in manufacturing companies listed on the Indonesian Stock Exchange between 2017-2019. It also explores the potential influence of managerial ownership on this relationship. Using a quantitative methodology with a correlational design, the study focuses on a sample of manufacturing companies selected via purposive sampling from the Indonesia Stock Exchange. Data was gathered from secondary sources accessed through www.idx.co.id. Analysis involved multiple linear regression and moderating regression using the Moderated Regression Analysis (MRA) approach. Results indicate that stock trading volume has a detrimental effect on stock prices, whereas market capitalization has a beneficial impact. Interestingly, managerial ownership was found not to moderate the link between trading volume and stock prices, but it did moderate the relationship between market capitalization and stock prices.
Sustainability of Digital Payments in Economic Development: A Systematic Literature Review on Technology Acceptance Model Amalia, Lestari Rezki Nurul; Pontoh, Grace Theresia; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5284

Abstract

Purpose: This study aims to understand the factors influencing the continued use of digital payments in economically developing countries. It applies the Technology Acceptance Model (TAM) and integrates other relevant variables that support long-term adoption and promote economic development. Methodology/approach: This study used a systematic literature review of 35 research papers published between 2020 and 2024. The studies were collected from different academic databases and reviewed using the PRISMA protocol. Results/Findings: The main TAM factors (such as perceived usefulness and ease of use) strongly affect people’s intention to continue using digital payments, explaining 41.3% of the behavior. When combined with other factors, such as trust, service quality, motivation, and social support, the prediction increased to 61%. These additional factors are important, especially when considering different social and economic situations. Conclusions: An extended TAM model is useful for understanding why people continue to use digital payments. It can support sustainable economic growth and help more people gain access to financial services. Limitations: This study only considered papers published from 2020 to 2024; therefore, it may not include all relevant research published outside this period. Contributions: This study contributes to the literature on digital finance, economic development, and technology acceptance. It offers insights for researchers, policymakers, and financial service providers to develop more adaptive and user-centered digital payment systems.
Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Enviromental Management Sundari, Jualian; Prasetio, Januar Eko; Kusharyanti, Kusharyanti; Nilmawati, Nilmawati; Ridzal, Nining Asniar; Nirwana, Nirwana; Nurmalasari, Putri; Maryanti, Siti Nur; Hastuti, Sri; Suryaningsum, Sri; Sutoyo, Sutoyo; Rasyid, Syarifuddin; Winata, Widya; Zuhrotun, Zuhrotun
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4530

Abstract

Sustainable Governance and Financial Strategies: Empirical Studies on Business, Public Sector, and Environmental Management presents a timely and insightful collection of studies addressing critical issues at the intersection of governance, finance, and sustainability. The diversity of contributors and topics highlights the dynamic challenges faced by organizations across sectors in an era marked by rapid environmental, economic, and regulatory shifts.This book successfully bridges academic theory and practical implementation, offering valuable perspectives for scholars, policymakers, and practitioners alike. It explores how financial strategies and sustainable governance models can be effectively applied to enhance institutional performance, accountability, and environmental stewardship.As someone who has observed the evolving landscape of financial governance and sustainability practices, I find this volume to be a vital contribution that not only informs but also inspires future research and collaboration.
Co-Authors Amalia, Lestari Rezki Nurul Amiruddiin Amiruddin Amiruddin Amiruddin Arman, Rifqah Zakiyah Bahri, Nur Alim BANEA, AGNES EYNE Christian, Ferry Darmawati Darmawati , Darmawati Darmawati Darmawati Daud, Dahniyar Ferdiansah, Muhammad Irdam Fuada, Nurul Haliah, Haliah Hamzah, Hajrah HS, Rahmawati Indrijawati, Aini Insirat, Mutahira Nur Irianto, Laode Bagus Wijaya Irmawati Irmawati Juanda, Indira Syakira Kirana Kaco, Rahmawati Karfina AR, Lilis Karfina AR Kartini Kartini Khaerany, Rizky Khaerunnisa, Ana Kusharyanti Kusharyanti Kusumawati, Andi Mahyuddin, Nurul Izzah Makkasau, Muhammad Bachtiar Makkasau Maryanti, Siti Nur Masnia Masnia, Masnia Mediaty Muhammad Try Dharsana Nadhifa, Nisrinatul Nagu, Nadhirah Nilmawati Nilmawati Nirwana, Nirwana Nurazisah, Andi Fadhilah Nurmalasari, Putri Pangraran, Fisca Mawa' Parintak, Sutrisno Pitria, Ni Gusti Ayu Pontoh, Grace Theresia Prasetio, Januar Eko Pratiwi, Dwi Dian Purisamya, Asharin Juwita Rahmawati HS Ridzal, Nining Asniar Rusli, Urisnawati Sri Hastuti Sri Suryaningsum Sundari, Jualian Sutoyo Sutoyo Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin Tandilino, Charles Usman, Asri Wahyudi Wahyudi Wijayanti, Winola Winata, Widya Yohanis Rura Zuhrotun, Zuhrotun