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Nurika Restuningdiah

Universitas Negeri Malang

Author-ID : 2489926

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Transportation Other

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Bibliometric Analysis and Systematic Literature Review: Effective Decision Making with the Help of Accounting Information Purwianti, Ari; Cholifah, Emilia Nur; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 6 (2025): August 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i6.447

In an increasingly complex and competitive digital era, effective decision-making is a key challenge for organizations and companies. Accounting information, as a source of financial and non-financial data, is considered crucial to support the process. However, constraints in data access, integration, and utilization often hinder informed and rapid decision-making. To understand the trends and contributions of research in this field, this article uses bibliometric analysis and systematic literature review methods. Data were obtained through searching for articles related to accounting information systems and decision-making from the Web of Science database, with a time limit of 2019-2025 and certain relevance criteria. The results of the analysis show that related publications are increasing rapidly, with the main focus on the role of accounting information systems in improving management effectiveness and strategic decision making. Other findings show that the use of Big Data and digital technology in accounting information systems can improve data quality, minimize risks, and increase organizational transparency and accountability. Thus, the utilization of appropriate and integrated accounting information systems is essential to support more.

The Influence Of Investors' Perceptions of Stock Influencer Credibility On Herding Behavior With Financial Literacy As A Moderating Variable Syaiful Anshori; Makaryanawati Makaryanawati; Nurika Restuningdiah
International Journal of Business and Quality Research Vol. 1 No. 02 (2023): April - June, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i02.335

This study aimed to analyze the effect of investor perceptions on stock influencers' credibility on herding behavior with financial literacy as a moderating variable. This research was conducted in the city of Malang. The number of samples in this study was 100 respondents. The Lemeshow formula determined it. Data collection was carried out through a questionnaire. The data analysis technique used in this study is Moderated Regression Analysis (MRA). Based on the analysis results, the credibility of stock influencers positively affects herding behavior. Financial literacy can weaken the influence of stock influencer credibility on herding behavior.

The Effect Of Entrepreneurial Education On Entrepreneurial Intention Through Innovation And Digital Literacy Of High School Students In Mojokerto Regency Alifah, Luthfi Nur; Ludi Wishnu Wardana; Nurika Restuningdiah
International Journal of Technology and Education Research Vol. 3 No. 04 (2025): October - December, International Journal of Technology and Education Research
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i04.2327

In this era of globalization and technological advancement, it is important for every individual to have the ability to face the challenges of an increasingly competitive world of work. One way to prepare the younger generation to face these challenges is through entrepreneurship. This study aims to explore the impact of entrepreneurial knowledge on entrepreneurial intentions through innovation and digital literacy among students at SMAN Mojokerto Regency. The research method used is the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). Data analysis techniques use descriptive statistics. The results of the analysis show that (1) there is a positive and significant influence of entrepreneurial education on entrepreneurial intention, (2) there is a positive and significant influence of entrepreneurial education on innovation, (3) there is a direct positive and significant influence of entrepreneurial education on digital literacy, (4) there is a direct positive and significant influence between the innovation variable and entrepreneurial intention, (5) There is a direct positive and significant influence of digital literacy on entrepreneurial intention, (6) There is a direct positive and significant influence between entrepreneurial education and entrepreneurial intention through innovation, (7) There is a direct positive and significant influence between entrepreneurial education and entrepreneurial intention through digital literacy. The results of this study are expected to encourage educational institutions to strengthen their entrepreneurship programs by emphasizing the aspects of innovation practice and digital literacy integration. This effort will enrich students' learning experiences, shape adaptive competencies, and continuously increase their intention to become entrepreneurs in a competitive modern business environment

Financial Literacy, FinTech, and Contemporary Innovation in Islamic Economic Law: An Analysis of MSME Performance Sustainability in Indonesia and Malaysia Muhammad Nanang Choiruddin; Heri Pratikto; F. Danardana Murwani; Nurika Restuningdiah
MILRev: Metro Islamic Law Review Vol. 4 No. 2 (2025): MILRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v4i2.10164

This study investigates the relationship between financial literacy, financial technology (FinTech), and contemporary innovation in Islamic economic law and how these factors influence the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia and Malaysia. Using a qualitative research design, this study gathers and analyses data through comprehensive literature reviews, in-depth interviews with key MSME stakeholders, and targeted surveys involving entrepreneurs within a Sharia-compliant framework. The findings suggest that a high level of financial literacy, effective utilisation of Sharia-based FinTech solutions, and responsiveness to contemporary innovations in Islamic economic law significantly enhance MSMEs' competitiveness and long-term sustainability. These elements facilitate better financial decision-making and operational efficiency and strengthen consumer trust in Sharia-compliant business practices. However, the study also identifies persistent barriers, including uneven financial literacy levels among MSME actors, limited digital infrastructure in rural areas, and insufficient access to appropriate FinTech platforms tailored to Islamic economic values. Furthermore, the research emphasises the critical role of coordinated government policies, institutional support, and multi-stakeholder collaboration in fostering a robust ecosystem that nurtures the growth of Sharia-compliant MSMEs in the digital age. The insights offered by this study contribute meaningfully to the academic discourse on Islamic economics and provide practical recommendations for policymakers, financial institutions, and business practitioners. Ultimately, the research highlights the strategic importance of MSMEs as catalysts for inclusive, ethical, and sustainable economic development in Indonesia and Malaysia.

Exploration of Product Cost Literature In Indonesia: A Bibliometric Study and Systematic Review Arif, Saiful; Tjatur, Christian; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.451

This study aims to examine the trend of product cost research in Indonesia through a Systematic Literature Review (SLR) approach and bibliometric analysis. Data was obtained from the Scopus database with the keyword “product cost” in the Indonesian region in the range of 2015-2025, resulting in 174 documents. The analysis showed a significant increase in publications since 2020, with a peak in 2023. Institut Teknologi Sepuluh Nopember is the most productive and influential institution in the publication of this topic. The bibliometric visualization shows the existence of connected and unconnected authorship collaborations, as well as seven main keyword clusters that include supply chain, cost, and sustainability. Further analysis indicates that the integration of variable costing and absorption costing methods in the context of job order costing remains under-researched, despite its important implications in making more accurate cost decisions. This research provides a comprehensive overview of the development of product cost research in Indonesia and identifies research gaps that can be used as a basis for further studies.

The Use Of Augmented Reality (AR) In Accounting Education: A Bibliometric Analysis Chozin, Chozin; Sunariyadi, Sunariyadi; Sukarsih, Sukarsih; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.456

The use of Augmented Reality (AR) in accounting education is becoming increasingly important with the development of technology now. This study aims to reveal trends over the past ten years with bibliometric analysis to examine the results of articles related to the use of AR in accounting education. This study collected articles from the Scopus database from 2015 to 2025, using the Scopus Web analysis feature and visualizing the bibliometric network using VOSviewer. A total of 100 articles were accessed through various filtering processes. This study distributes the results based on publication year and most researched articles. The results found that AR has proven effective in improving accounting students' conceptual understanding and practical skills, especially in difficult materials such as accounting cycles and financial statements. AR technology facilitates visual, interactive, and contextualized learning. The implication of this study is the need for special training for educators to optimize the use of AR in accounting education.

Visualization of Global Research Trends on Strategic Cash Flow Management using VOSviewer and Bibliometric Insani, Yogie Dana; Lukmanasari, Herla; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.458

The use of Augmented Reality (AR) in accounting education This study aims to map the global scientific landscape related to Strategic Cash Flow Management (SCFM) using a bibliometric approach based on VOSviewer and Bibliometric software. Through the analysis of 87 Scopus-indexed scientific publications in the period 2012-2024, this research identifies growth trends, scientific collaboration between authors, institutions and countries, as well as thematic clusters that develop in SCFM studies. The analysis shows that the topics of cash flow statement, earnings management, and financial analysis are dominant themes that continue to evolve towards issues such as accounting measures and cash flow from operations. Visualization of co-authorship, co-occurrence, bibliographic coupling, and co-citation comprehensively illustrates the conceptual structure and dynamics of SCFM research development. These findings make an important contribution to understanding the intellectual structure of the field and open up future interdisciplinary research opportunities.

Mapping Accounting Literacy And Financial Literacy In Business Education: A Bibliometric Analysis Yusuf, Yusuf; Andrianto, Ahmad; Handayati, Puji; Restuningdiah, Nurika
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 1 (2025): October 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i1.460

The research discusses the mapping of accounting literacy and financial literacy in business education which is increasingly important for students now. The purpose of this study is to determine the most popular research topics to be researched over the past ten years with bibliometric analysis. This research filters articles from the Scopus database from 2015 to 2025 using VOSviewer analysis software. A total of 1654 articles were accessed through various filtering processes. This study distributes the results based on the year of publication and the most researched articles. The findings explain that financial literacy is a topic of discussion that is often used by researchers. While the integration of accounting literacy and digital literacy in business education is still a little research. The implications of this research encourage the education curriculum to improve accounting literacy and digital literacy skills in order to adapt to technological developments.

A SCOPING REVIEW: PROFESSIONALISM ACCOUNTING EDUCATORS IN THE POSTDIGITAL ERA Rohmatin, Yunia; Eka Ananta Sidharta; Nurika Restuningdiah
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.824

Teacher professionalism during a pandemic is an interesting topic because there are no clearly defined sections on what professionalism looks like during a pandemic and what teachers should do today that appear across stakeholder groups (Hollweck, 2020). This study aims to find out how the professionalism of accounting educators is during the co-19 pandemic in all countries affected by the co-19 pandemic. The research method uses a “scoping review” from Arksey and O'Malley (2005). The Scope of Research reviews relevant international journals with related research titles and focuses. The research was conducted spanning 2019-2022 and journals were taken from ten databases with official websites registered or subscribed to by the Malang State University Library and the National Library of the Republic of Indonesia. The results of the research conducted in the 2019-2022 timeframe show that 12 journal articles match the research questions. Most of the research publication years are in 2020. The results of the research show that the professionalism of accounting educators in the post-digital era can be seen in the online learning and assessment process (Amit Joshi and Muddu Vinay, 2020). The gap in practice in accounting education makes universities and professional institutions in the future expected to work together in developing accounting curricula

Implementation of Activity-Based Costing In Calculation of Cost of Production: Participatory Action Research Nur Izza, Virda; Nurika Restuningdiah; Dodik Juliardi
Brilliant International Journal Of Management And Tourism Vol. 2 No. 3 (2022): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v2i3.825

Companies must have a more competitive advantage than other companies. To maintain its competitiveness, an effective pricing strategy is needed. Companies can set the selling price appropriately if the company can calculate the cost of the product. The cost of production can be calculated using Activity-Based Costing (ABC). ABC is a method used by manufacturing and service companies in measuring the cost of activities, resources, and cost objects. One of the SMEs engaged in the manufacturing sector is the Tanggulangin bag and luggage craft in Sidoarjo Regency which has now become a tourist icon in Sidoarjo Regency because it has good quality with a wide variety of products (Business UKM, 2010). With the development of small and medium-scale businesses, it is hoped that they will be able to absorb labor and improve the economy of the people of the Sidoarjo Regency. This study uses a qualitative approach. While the type of research used is Participatory Action Research. The results of this study indicate that the Activity Based Costing system improves the accuracy of product costing by recognizing that many of the fixed overhead costs vary proportionally with changes other than production volume. By understanding what causes these costs to increase or decrease, these costs can be traced to the individual products. This causal relationship allows the owner to improve the accuracy of product costing, which significantly improves decision-making. The application of Activity Based Costing is not only useful for its purpose of pricing but can also be used to improve the way things work. Success in implementing an Activity Based Costing system is not only by understanding the technical details but requires support from the owner and also the employees concerned to work together and take the initiative to implement an Activity Based Costing system.

Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Alifah, Luthfi Nur AMELIA SETYAWATI, AMELIA Andrianto, Ahmad Anshori, Syaiful Apriana Rahmawati Arzaq, Ach. Littausil Aulia Azzardina Azeeta Nur Partiwi Budi Eko Soetjipto Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Djoewita Dodik Juliardi Dwi Jati, Fatma Eka Ananta Sidharta Endang Sri Andayani Eni Noviani, Eni Ery Tri Djatmika RWW Faizin, Moh Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin . Hadi, Zufli Amrullah Hanif Rani Iswari Helianti Utami Heri Pratikto Insani, Yogie Dana Khasanah, Midhatul Kono, Videl Remus Kumorowati, Indah Kusuma, Shafarina Dewi Livi Meiga Puteri Ludi Wishnu Wardana Lukmanasari, Herla M. Yogi Riyantama Isjoni Makaryanawati Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki Munawaroh, Rianzah Nasrullah, Ahmad Happy Nita Safitri, Zara Novitasari Novitasari NUR INDRIANTORO Nur Izza, Virda NURYANTI, RIZKY Pratiwi, Galuh Aulia Prima Minerva Primasa Minerva Nagari Puji Handayani Puji Handayani Puji Handayati Purwianti, Ari Rahmawati, Tsania Rani Julia Pratiwi Rizky Firmansyah RIZKY NURYANTI Rohmatin, Yunia Rosi Andriani Rozi, Alfan Fakhrul Saiful Arif Sari Ayu Imaniyah Shafarina Dewi Kusuma Sri Pujiningsih Sugangga , Amelia Sukarsih Sukarsih, Sukarsih Suminar, Lintang Sunariyadi, Sunariyadi Sunaryanto Syafrozi Haqi Syaiful Anshori Syihabudhin Tjatur, Christian Umi Nadhiroh Vega Wafaretta Wahyuningsih, Yuli Yolanda Dhamayanti Yusuf Yusuf Zahroh, Ainun

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