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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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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.

The Transformation of Planning and Forecasting in Management Accounting: a Bibliometric Analysis of Global Literature from 1973 to 2025 Rani Julia Pratiwi; Sari Ayu Imaniyah; Puji Handayani; Nurika Restuningdiah
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 5 No. 1 (2025): Maret : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v5i1.6090

This study aims to map the evolution of literature related to planning and forecasting within the context of accounting management using a bibliometric approach. Employing a Systematic Literature Review (SLR) and bibliometric analysis based on data retrieved from the Scopus database between 1973 and 2025, the research identifies trends, knowledge structures, and both established and emerging themes in the field. A total of 55 relevant documents were analyzed using VOSviewer software through co-occurrence analysis, density visualization, and overlay visualization techniques. The findings reveal two major categories in the literature: well-established themes such as "management", "system", and "planning", and emerging topics including "management accounting course", "sustainability", and "reporting practice". These results suggest a shift in research focus toward sustainability integration, digital transformation, and innovation in accounting education curricula. This study contributes both theoretically and practically to the development of more adaptive, data-driven management accounting systems and provides valuable insights for advancing business and management education curricula.

Literasi bank sampah dan asuransi sampah sebagai upaya peningkatan kesejahteraan masyarakat Restuningdiah, Nurika; Nagari, Primasa Minerva; Dwi Jati, Fatma; Azzardina, Aulia
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 1 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i1.9140

Indonesia is the second largest contributor to plastic waste after China. Despite the regulation, waste management in Indonesia has not met the standards of waste management that are environmentally sound. This forfeits the benefits of the waste management itself and brings negative impacts on public health and environment. This condition is aggravated by the costly access towards health facility. For this reason, socialization regarding waste management is needed. In addition, this program is equipped with an introduction towards waste bank and waste insurance as a practical solution. The existence of both options are expected to solve the problem of waste and health services for the community. The program aimed to help residents of RW 014 Kelurahan Tulusrejo, Malang City to comprehend the types of waste, separation of waste by category, impact on health, recycling and other details. The meetings were carried out twice from March to October 2020. The result of the agenda is that the residents continue to process waste using composter and are expected to form an independent waste bank management for local residents. Further, they are encouraged to learn more about waste insurance to manage the local waste in a more environment friendly manner.

The Influence of Investors' Perceptions of Stock Influencer Credibility on Herding Behavior With Financial Literacy as a Moderating Variable Anshori, Syaiful; Makaryanawati; Restuningdiah, Nurika
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.8017

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 Development of Earning Management in Indonesia: A Systematic Literature Review Restuningdiah, Nurika; Sidharta, Eka Ananta
Asia Pacific Journal of Management and Education (APJME) Vol 6, No 2 (2023): July 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v6i2.2094

Earnings management is a method used by management to influence the numbers in financial statements. Earnings management is detrimental to investors because the financial statements are very low. Financial reports can no longer be trusted. Research on earnings management has been widely carried out with mixed results. Few systematic reviews have been carried out on earning management in Indonesia. The present article set out to analyze the existing literature on earning management practices in Indonesia. Guided by the ROSES or RepOrting standards for Systematic Evidence Syntheses review method, a systematic review of the Sinta 1 and 2 databases was identified with 23 related studies. Further review of these articles uses four main themes â€“ Monitoring, Management opportunities, accounting policies, and investor decision-making. Several recommendations are highlighted related to conducting more qualitative studies about earning management in different paradigms and approaches with different searching techniques such as reference searching and contacting experts.Â Keywords: earning management, Indonesia, motive, systematic literature reviewÂ

Lecturers' and Students' Perspectives on the Importance of Sustainability Accounting in the Accounting Learning Curriculum Suminar, Lintang; Utami, Helianti; Restuningdiah, Nurika
Journal of Educational Analytics Vol. 3 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jeda.v3i1.7073

The purpose of this article is to explore the perspectives of lecturers and students as actors in learning sustainability accounting and Sustainability Reporting (SR) courses and whether these courses can prepare them for employment opportunities in the sustainability field. Using a qualitative research method with a phenomenological approach, it was found that in learning sustainability accounting and SR, the most important thing is how students have the awareness to be sensitive to social, economic, and environmental issues. In its implementation, it is appropriate to be applied as an elective course, although it does not rule out the possibility of this course being made a compulsory course and curriculum redesign, and with the implementation of this course at least students have an initial understanding of the concept of sustainability accounting and principles regarding the preparation of SR, although they cannot fill job opportunities in the field of sustainability.

Mengukur Efektivitas Corporate Social Responsibility (CSR) dalam Menciptakan Nilai Perusahaan pada Industri Tekstil di Indonesia Khasanah, Midhatul; Hadi, Zufli Amrullah; Firmansyah, Rizky; Restuningdiah, Nurika
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.01.14

Corporate Social Responsibility (CSR) has become a hot topic in the business world today. However, there is still debate regarding the influence of CSR on company value. Textile companies are a sector that has a big impact on the environment and surrounding communities. Therefore, social responsibility is a very important issue for textile companies. The aim of this research is to determine the influence of CSR on company value in textile companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research method uses descriptive and quantitative research methods. The population in this study were 14 textile companies. Researchers used the purposive sampling method for sampling. Data analysis and hypothesis testing using SPSS version 26. An investor is expected to be able to consider everything when making an investment, including how the company manages funds, especially investor funds, to generate maximum profits. As well as how the company expresses its social responsibility both to society and the environment regarding the impact of its operational activities. So that the natural environment and everything in it can still be maintained and used sustainably.

The Effect Of Entrepreneurship Training And Entrepreneurship Education On Entrepreneurial Motivation With Entrepreneurial Intention As A Mediating Variable (Case Study of High School Students in Mojokerto City) Nuryanti, Rizky; Nurika Restuningdiah; Ludi Wishnu Wardana
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.v3i04.2473

This study aims to analyze the direct influence of Entrepreneurship Training and Entrepreneurship Education on Entrepreneurial Motivation, and to examine the mediating role of Entrepreneurial Intention in this relationship among high school students in Mojokerto City. The research employed a quantitative approach with a causal associative design. Data were collected from 344 student respondents and analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The findings indicate that both Education and Training have a strong, positive, and significant influence on both Entrepreneurial Motivation and Entrepreneurial Intention. Entrepreneurial Intention was also found to positively and significantly influence Entrepreneurial Motivation. However, a key finding revealed a paradoxical mediation path: Entrepreneurial Intention negatively and significantly mediates the influence of Entrepreneurship Training (Indirect Coefficient: -0.196; p-value: 0.001) and Entrepreneurship Education (Indirect Coefficient: -0.189; p-value: 0.001) on Entrepreneurial Motivation. The study concludes that although education and training are effective in fostering strong intention, this intention does not always successfully translate into sustained entrepreneurial motivation. Strengthening the entrepreneurship ecosystem outside the classroom, such as continuous mentoring programs and adequate practical facilities, is necessary to ensure the formed intention develops into a solid motivation for action.

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 Ery Tri Djatmika RWW Faizin, Moh 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 M. Yogi Riyantama Isjoni 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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