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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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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.

Perataan Laba terhadap Reaksi Pasar dengan Mekanisme GCG dan CSR Disclosure Restuningdiah, Nurika
International Research Journal of Business Studies Vol. 3 No. 3 (2010): December 2010 - March 2011
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/

The purpose of this research is to examine the impact of income smoothing to the market reaction with the good corporate governance mechanism and corporate social Responsibility disclosure as a moderating variable. The proxy of good corporate governance mechanism are institutional ownership, managerial ownership, independency of board commisioner and the size of board commisioner. Regression analysis of 30 public companies listed in Indonesia Stock Exchange on year 2008 until 2009 through a purposive random sampling technique indicated that income smoothing has negative effect to the market reaction. This study shows that good corporate governance mechanism is not the moderating variables to the relationship between income smoothing and the market reaction. The study also shows that corporate social responsibility disclosure is not moderating variables to the relationship between income smoothing and the market reaction, but as independent predictor for market reaction.

BIBLIOMETRIC ANALYSIS AND SYSTEMATIC LITERATURE REVIEW: INTEGRATING PRODUCTION PLANNING AND FORECASTING IN MANUFACTURING AND REMANUFACTURING INDUSTRIES Munawaroh, Rianzah; Noviani, Eni; Rozi, Alfan Fakhrul; Handayani, Puji; Restuningdiah, Nurika
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 3 No. 3 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jmie.v3i3.3671

In facing intense market competition and environmental sustainability demands, companies require accurate production planning and forecasting to avoid losses resulting from errors in demand predictions. This research aims to explore the relationship between production planning and forecasting with various analytical tools, as well as to map the methods and practices used by the manufacturing and remanufacturing industries. The method used is a combination of bibliometric analysis and systematic literature review (SLR). The bibliometric analysis, conducted using VOSviewer software, serves to quantitatively map publication trends, co-authorship networks, keyword co-occurrence, and thematic clusters within the existing literature, thereby revealing the intellectual structure of the field. The SLR complements this by providing a qualitative, step-by-step synthesis of the selected studies, ensuring a rigorous and reproducible evaluation of the evidence. Data were sourced from the Scopus and ScienceDirect databases covering the period 2021–2026. From an initial set of 214 articles, a screening process based on relevance, methodology, and alignment with the research questions was applied, The result in the selection of the 10 most relevant articles for in-depth analysis. The study found that no single forecasting method is best for all situations, its effectiveness depends on contexts such as demand volatility, product lifecycle stage, and sustainability constraints. Dynamic forecasting integrated with strategic planning is more resilient to external disruptions. The current research trend is shifting to hybrid models that combine machine learning with traditional statistical methods. The key challenge going forward is bridging the gap between state-of-the-art methods and industry realities, especially for SMEs that lack technical and financial resources. The solution needed is an adaptive framework that responds to disruptions in real time and balances predictive accuracy with practical application

Software Development For Optimal Portfolio Selection Using The Markowitz Method Nurika Restuningdiah; Makaryanawati Makaryanawati; Aulia Azzardina
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): February 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimize the return. The purpose of this research is to develop software that supports investment decisions using the model of Markowitz. The method used in developing this software is the System Development Life Cycle method, where in this method there are three stages of system development, namely the Definition Stage, the Construction Stage, and the Implementation Stage. The result of this development is software that can be used to determine the optimal portfolio. The software will support the decision-making of the investment. The output of this research is software, that is validated by expert judgment.

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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