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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 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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Sustainability Reporting and Firm Perfomance Based On Maqashid Sharia Perspective Meydinda Usman, Reza; Restuningdiah, Nurika; Juliardi, Dodik
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1318

This study aims to determine the effect of disclosure of sustainability reporting on company performance based on maqashid sharia perspective in sharia stock indexed companies in Indonesia. The study obtained a sample of 52 companies in the mining, property & real estate, energy, and basic industry & chemicals sectors listed in the Indonesian Sharia Stock Index (ISSI) during 2022-2023, resulting in 104 observations through purposive sampling. The data analysis technique was conducted using documentation methods, specifically by collecting annual report data and sustainability reports from the sample companies. The analysis was performed using multiple regression with E-Views 13 software. Based on the research results, the Sustainability Reporting does not have a statistically significant effect on the Maqashid Syariah Index. This research indicates that companies listed in the Indonesian Sharia Stock Index, although they have demonstrated concern for environmental issues and social interests through sustainability reporting, have not yet fully integrated the principles of Maqashid Sharia into their operational practices in an optimal manner.

Mapping the Landscape, Influence, and Publication Visibility of Activity-Based Costing (ABC) and Activity-Based Management (ABM): A Comprehensive Bibliometric Analysis Rizky Nuryanti; Syafrozi Haqi; Nurika Restuningdiah; Puji Handayati
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 2 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i2.237

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

A Bibliometric Analysis Of Capital Budgeting Strategies: Developments, Trends, and Future Directions Kumorowati, Indah; Nasrullah, Ahmad Happy; Handayani, Puji; Restuningdiah, Nurika
International Humanity Advance, Business & Sciences Vol 3 No 1 (2025): July
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ijhabs.v3i1.595

This study aims to analyze the development and trends in research on capital budgeting in Indonesia from 2015 to 2025 using a bibliometric approach. Data were collected through a systematic search of the Scopus database using the keyword “capital budgeting” focused on article titles, abstracts, and keywords. A total of 127 documents meeting the inclusion criteria were analyzed descriptively and visualized using VOSviewer software. The results of the study show a fluctuating publication trend, with the highest peak in 2024. The United Kingdom and the United States are the countries with the largest publication contributions, while Indonesia still shows limited contributions. Co-authorship analysis reveals low connectivity between authors, whereas co-occurrence analysis identifies the keyword “capital budgeting” as the primary hub connecting various topics, including the cost of capital, corporate governance, and NPV. Overlay and density visualizations also reveal that the cost of capital is a relatively new topic with potential for further development. These findings provide a comprehensive overview of the dynamics of capital budgeting research and identify research opportunities that remain open, particularly in Indonesia.

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.

Co-Authors Abdul Wahab Shobiri Agung Winarno Agus Hermawan Agus Salim 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 Ery Tri Djatmika RWW Faizin, Moh Fatma Dwi Jati Fitriyah Fitriyah Fulgentius Danardana Murwani Furqorina, Rizka Ghozali, Mohammad Syukri Ghozali Gunartin 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 Makaryanawati Meydinda Usman, Reza Muhammad Muhammad Nanang Choiruddin Muhammad, Akhya Rizki 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 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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