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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Kompetif Jurnal Ekonomi Manajemen Sistem Informasi JIIP (Jurnal Ilmiah Ilmu Pendidikan) Didaktik : Jurnal Ilmiah PGSD STKIP Subang MEDIA BISNIS Jurnal Aktiva : Riset Akutansi dan Keuangan Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Kolaboratif Sains Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Islamic Accounting and Finance Review Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Economos : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Jurnal Cendekia Ilmiah
Aini Indrijawati
Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Tinjauan Bibliometrik Penelitian ESG, Akuntabilitas Publik, dan Tata Kelola Keberlanjutan: A Bibliometric Review of ESG, Public Accountability, and Sustainability Governance Research Sri Haryani; Dinah Dinayah Burhan; Nirwana; Aini Indrijawati
Jurnal Kolaboratif Sains Vol. 9 No. 5: Mei 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i5.11446

Abstract

Penelitian ini bertujuan untuk memetakan perkembangan penelitian mengenai Environmental, Social, and Governance (ESG), akuntabilitas publik, dan sustainability governance menggunakan pendekatan bibliometrik. Data penelitian diperoleh melalui database Google Scholar dengan bantuan Publish or Perish menggunakan beberapa kata kunci terkait ESG, governance, accountability, dan sustainability. Metadata publikasi yang diperoleh kemudian dianalisis dan divisualisasikan menggunakan VOSviewer melalui analisis co-occurrence, network visualization, overlay visualization, dan density visualization. Hasil penelitian menunjukkan bahwa ESG, governance, accountability, sustainability, dan disclosure menjadi tema utama dalam perkembangan literatur. Penelitian juga menunjukkan bahwa governance memiliki peran sentral dalam menghubungkan implementasi ESG dengan mekanisme akuntabilitas dan transparansi organisasi. Selain itu, munculnya kata kunci seperti public accountability dan public sector menunjukkan bahwa kajian ESG mulai berkembang dalam perspektif Akuntansi Sektor Publik meskipun masih relatif terbatas dibandingkan sektor privat. Penelitian ini memberikan kontribusi dalam memperluas pemahaman mengenai hubungan ESG, akuntabilitas publik, dan tata kelola keberlanjutan serta memberikan arah penelitian masa depan terkait sustainability governance dalam sektor publik.
Ketergantungan Fiskal dan Pergeseran Struktur Belanja: Kajian Longitudinal Kinerja Keuangan Kabupaten Toraja Utara Periode 2020-2024 Frischa Faradilla Arwinda Mongan; Andi Mulia Saleh; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus In Progress
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.860

Abstract

Kabupaten Toraja Utara menghadapi ketergantungan fiskal yang persisten dengan rasio kemandirian fiskal yang tidak pernah melampaui 5,36% selama 2020–2024, sementara belanja pegawai terus meningkat dan menekan ruang fiskal untuk pembangunan. Penelitian ini bertujuan menganalisis pola perubahan kinerja keuangan daerah melalui tiga dimensi: kemandirian fiskal, efektivitas pemungutan Pendapatan Asli Daerah (PAD), dan dinamika struktur belanja. Data bersumber dari Laporan Realisasi Anggaran resmi periode 2020–2024 yang dianalisis menggunakan pendekatan tren longitudinal, uji Mann-Kendall, dan estimator Sen's slope untuk mengukur arah serta laju perubahan indikator fiskal. Hasil penelitian mengungkap tiga temuan kritis: rasio kemandirian fiskal stagnan pada kisaran 4,23–5,36%; penetapan target PAD 2023 yang tidak berbasis potensi riil menyebabkan realisasi hanya 32,51% dari target; serta rasio belanja pegawai meningkat dari 47,1% menjadi 62,2% sementara belanja modal turun dari 33,6% menjadi 21,4%. Penelitian ini merekomendasikan standardisasi metodologi penetapan target PAD, pengendalian belanja pegawai melalui batas internal, serta pengembangan sumber PAD berbasis potensi pariwisata dan Badan Usaha Milik Daerah.
SYSTEMATIC LITERATURE REVIEW ON PEER-TO-PEER LENDING: A COMPARISON BETWEEN TRADITIONAL LENDING AND DECENTRALIZED FINANCE MODELS Ni Gusti Ayu Pitria; Winola Wijayanti; Grace T. Pontoh; Aini Indrijawati
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2582

Abstract

This research aims to conduct a comparative study between the peer-to-peer lending system and the traditional loan model. The method used is a systematic literature review study of 61 relevant scientific papers published between 2015 and 2024. The parameters analyzed include the provision of access to finance, transaction costs, the speed of the lending process, as well as the level of transparency and consumer protection. The results show that the peer-to-peer lending system has advantages in terms of providing easier and faster access to financing for individuals and small businesses because it uses a simple and uncomplicated digitization process. This model is also able to reduce transaction costs and speed up the process through the application of blockchain technology that streamlines the flow of transactions. The study also found that blockchain technology supporting peer-to-peer lending plays an important role in increasing the transparency of transactions through decentralized digital records that cannot be manipulated. However, the challenges of immature financial regulations and rapidly evolving cybersecurity risks still need to be addressed to support the wider adoption of peer-to-peer lending as a new alternative in the financial services industry. Therefore, further research is needed to find solutions to these barriers so that peer-to-peer lending can be optimally utilized as an inclusive future financial solution.
Isu Mengenai Pengembangan Kompetensi Akuntan Mediaty Mediaty; Aini Indrijawati; Maasyitha Purnama Utami; Andi Aschayani Siradja; Norin Samma
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 3 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i3.3640

Abstract

Penelitian ini membahas tantangan dan peluang yang dihadapi oleh akuntan di Indonesia dalam konteks globalisasi dan digitalisasi. Dengan meningkatnya jumlah akuntan asing yang bekerja di Indonesia, akuntan lokal dihadapkan pada kebutuhan untuk meningkatkan keterampilan dan pengetahuan mereka agar dapat bersaing di pasar global. Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) untuk mengidentifikasi keterampilan yang diperlukan oleh akuntan, termasuk kompetensi teknis, penguasaan teknologi informasi, serta keterampilan interpersonal dan komunikasi. Hasil penelitian menunjukkan bahwa pendidikan akuntansi perlu diperbarui untuk mencakup pelatihan dalam teknologi dan keterampilan, serta pentingnya sertifikasi profesional untuk meningkatkan daya saing. Penelitian ini juga mengidentifikasi keterbatasan dalam pendidikan akuntansi saat ini dan memberikan rekomendasi untuk pengembangan kebijakan yang lebih efektif dalam meningkatkan kompetensi akuntan di Indonesia.
Peningkatan Manajemen Keuangan dan Strategi Pemasaran pada Usaha Kecil dan Menengah di Kabupaten Maros Aini Indrijawati; Darmawati Darmawati; Syamsuddin Syamsuddin; Kartini Kartini; Rahmawati Rahmawati; Ade Ikhlas Amal Alam; Rosnawintang Rosnawintang; Djeza Abrial Iswanto
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2025): Volume 5 Nomor 4 Tahun 2025 (Desember 2025)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i4.5105

Abstract

This community service aims to enhance the financial management and marketing strategies of Small and Medium Enterprises (SMEs) in Maros. Many SMEs struggle with financial management, particularly in cash flow management, cost control, and long-term financial planning. Additionally, SMEs face challenges in marketing, especially in digital marketing and product branding. This program provides training on financial management, including the use of spreadsheet software for financial reporting, and digital marketing strategies. The implementation method includes lectures and tutorials, with support materials such as accounting software and instructional guides. The expected outcomes are improved financial management skills, enhanced marketing strategies, and increased business competitiveness. The program will help SMEs manage finances more effectively and expand market reach through better branding and digital strategies.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH Selva Temalagi; Nirwana Nirwana; Aini Indrijawati
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2599

Abstract

This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance
THE STRATEGIC ROLE OF ACCOUNTING INFORMATION SYSTEMS IN ENHANCING THE EFFECTIVENESS OF BUDGET PREPARATION AND IMPLEMENTATION Masrullah Masrullah; Andi Sri Kumala Putri P; Nirwana Nirwana; Aini Indrijawati
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 5 No 1 (2026): hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v5i1.384

Abstract

This study aims to examine the role of Accounting Information Systems in the preparation and implementation of budgets at the Department of Trade and Industry of Gowa Regency. Accounting Information Systems play an important role in providing accurate, relevant, and timely information to support decision-making processes, particularly in budget management within government institutions. The research employed a qualitative descriptive method. The types of data used in this study consisted of primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis was conducted through the processes of data collection, data reduction, data presentation, and conclusion drawing. The results of the study indicate that Accounting Information Systems play a significant role in supporting the budget preparation process through the provision of integrated and systematic data. Furthermore, in budget implementation, Accounting Information Systems assist in recording, reporting, and budget control processes, thereby improving the effectiveness and efficiency of financial management. Nevertheless, several obstacles remain, including limitations in human resources and the suboptimal utilization of the system.
ANALISIS REAKSI PASAR TERHADAP PERISTIWA CUM DIVIDEND DATE PADA PERUSAHAAN PERBANKAN BERKAPITALISASI BESAR YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI EVENT STUDY MENGGUNAKAN AVERAGE ABNORMAL RETURN DAN AVERAGE TRADING VOLUME ACTIVITY) Inayah Chintaki MZ; Huriyn Putri Askiah Juhari; Irwan Pratama; Syamsuddin; Aini Indrijawati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.16824

Abstract

This study examines market reactions to the cum dividend date among large-cap banking companies listed on the Indonesia Stock Exchange using Average Abnormal Return (AAR) and Average Trading Volume Activity (ATVA) as indicators of market response. Employing a quantitative approach and an event study methodology, the research focuses on four major banking firms: PT Bank Central Asia Tbk (BBCA), PT Bank Rakyat Indonesia (Persero) Tbk (BBRI), PT Bank Mandiri (Persero) Tbk (BMRI), and PT Bank Negara Indonesia (Persero) Tbk (BBNI). The observation period covers five trading days before the event (Day −5 to Day 0) and five trading days after the event (Day +1 to Day +5). Data were collected from the Indonesia Stock Exchange and Yahoo Finance and analyzed using the Market-Adjusted Model with EViews software.The findings reveal no significant difference in AAR before and after the cum dividend date, with a probability value of 0.7842. Likewise, no significant difference is observed in ATVA, as indicated by a probability value of 0.6696. Although descriptive results show a decline in AAR on the cum dividend date and an increase in trading activity following the event, these changes are not sustained throughout the observation period. The results suggest that dividend-related information had been anticipated by investors before the cum dividend date, thereby limiting the market reaction to the event.
Co-Authors Ade Ikhlas Amal Alam Ainung Ainung Akhmad Qusyairi Amiruddin Amiruddin Amiruddin Amiruddin Andi Aschayani Siradja Andi Kusumawati Andi Sri Kumala Putri P Mala Anisa Fitryanti Arifuddin Arifuddin Arifuddin Mannan Asharin Juwita Purisamya Bella Amanda Negara Darmawati Darmawati Darmawati Darmawati Darwis Said, Darwis Dewi Andriani Dinah Dinayah Burhan Djeza Abrial Iswanto Dzulkifly Khaeruddin Edi Harsono Ferry Christian Fia Fauziah Burhanuddin Frischa Faradilla Arwinda Mongan Gabriella Shalisha Citra Harvie Gagaring Pagalung Ghaliyah Nimassita Triseptya Grace T. Pontoh Grace T. Pontoh Haliah, Haliah Hilda Novitasari Huriyn Putri Askiah Juhari Inayah Chintaki MZ Irwan Pratama Kartini Kartini Maasyitha Purnama Utami Masrullah, Masrullah Mediaty Mediaty Mediaty Muhammad Husni Muhammad Irdam Ferdiansyah Muhammad Resa Saputra Mutia Apriyanti Hamsir Navis Al-Rizky Ni Gusti Ayu Pitria Nirwana Nirwana Nirwana Niswar Syamsuddin Norin Samma Nur Alim Bahri Nur Sandi Marsuni Nur’Illiyyien Nur’Illiyyien Putri Ramadhani Rabitha Zahratul Jannah Rahmawati Rahmawati Ratna Ayu Damayanti Rosnawintang Rosnawintang Saleh, Andi Mulia Siti Asriani Sri Haryani Sri Sundari Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif Syarif Syarifuddin Syarifuddin Temalagi, Selva Vierly Ananta Upa Wahyuddin Wahyuddin Winola Wijayanti