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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 International Journal of Financial, Accounting, and Management 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) Journal Research of Social Science, Economics, and Management Enrichment: Journal of Multidisciplinary Research and Development Economos : Jurnal Ekonomi dan Bisnis 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 Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions 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 (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.
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): JTransformasi Akuntansi dan Keuangan: Tata Kelola, Digitalisasi, Integritas Pel
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): March-June
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.
Integration of Top Management Support into the Delone– McLean Model to Enhance Accounting Information Systems Success Istianah Istianah; Grace T. Pontoh; Aini Indrijawati
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p197-209.2026

Abstract

Purpose: This study aims to ascertain how system, information, and service quality and Top Management Support affect accounting information system effectiveness.Methodology: Partial Least Squares Structural Equation Modelling (PLS-SEM) was used as an analysis tool in this quantitative study. The data collection method used was saturated sampling. Data were collected through a questionnaire distributed to 60 respondents with a research sample, namely the director of finance, internal supervisory unit, head of the accounting section, head of the financial planning and evaluation section, and head of the finance section at type B general and special hospitals in Makassar City.Results: The results of the study show that information quality and Top Management Support significantly affect the effectiveness of the accounting information system. The effectiveness of accounting information systems is not significantly impacted by system and service quality.Conclusions: Based on the findings that show that not all factors exert a significant influence or reinforce each other, organizations need to apply a selective approach in the management of accounting information systems.Limitations: The number of available populations is limited and the number of samples successfully collected is small, so the results of the study tend to have a narrow scope and are less representative of real conditions in the fieldContributions: This research provides important insights for organizations, such as hospitals, to optimize the use of information technology to support accounting processes.
The Effect of Infrastructure Development by The Ministry of Public Works and Public Housing on Regional Economic Growth Mochammad Faizal Reza; Aini Indrijawati; Syarifuddin Syarifuddin; Darmawati Darmawati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.421

Abstract

Economic disparities between regions in Indonesia necessitate an evaluation of the impact of infrastructure development as a catalyst for growth. This study analyzes the effect of infrastructure development by the Ministry of Public Works and Public Housing (PUPR) across four sectors—road construction, water resources, public works, and housing—on Indonesia’s regional economic growth. Using a quantitative explanatory approach, secondary data from 18 provinces (54 observations) were collected for 2022–2024. Data included PUPR’s budget realization and Regional Domestic Product (GRDP) at constant prices from the Central Statistics Agency. Multiple regression analysis assessed sectoral impacts. Road infrastructure significantly boosted regional economic growth (? = 0.573, p = 0.000), contributing 37.82% to growth variation. Water Resources (? = 0.158, p = 0.034) and Public Facilities (? = 0.189, p = 0.019) also showed positive effects, contributing 6.35% and 9.41%, respectively. Housing development had no significant impact (p = 0.792) and a negative partial effect (–2.18%). Collectively, the four sectors explained 51.4% of GRDP variance (R² = 0.514, F = 12.934, p = 0.000). Road, Water Resources, and Public Facilities infrastructure are pivotal for economic growth, while Housing policies require reevaluation. Findings advocate prioritizing high-impact sectors to foster inclusive and sustainable regional development.
The Influence of Big Data, CAATs, and Auditor Religiosity on Fraud Detection with Task-Specific Knowledge as A Moderating Variable Elsa Imelda; Ivan Kanel; Rousilita Suhendah; Sri Sundari; Aini Indrijawati
Journal Research of Social Science, Economics, and Management Vol. 6 No. 2 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i2.1742

Abstract

Fraud remains a persistent threat to financial governance, requiring auditors to integrate technological tools and professional expertise to enhance fraud detection capabilities. This study examined the effects of Big Data, Computer-Assisted Audit Techniques (CAATs), and auditor religiosity on fraud detection while assessing task-specific knowledge (TSK) as a moderating variable. A quantitative causal-associative research design was employed using primary data collected through an online five-point Likert-scale questionnaire from Indonesian auditors selected through purposive and convenience sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4, including measurement model evaluation, coefficient of determination assessment, effect-size analysis, and hypothesis testing.The findings showed that CAATs had a significant positive effect on fraud detection (? = 0.260; p = 0.044), whereas Big Data (? = 0.039; p = 0.417) and auditor religiosity (? = 0.005; p = 0.487) did not have significant effects. TSK significantly predicted fraud detection directly (? = 0.601; p = 0.001) but did not moderate the effects of Big Data, CAATs, or auditor religiosity. The model explained 66.7% of the adjusted variance in fraud detection. Therefore, audit organizations should prioritize CAATs adoption and strengthen auditors’ task-specific knowledge while progressively developing Big Data capabilities and related technical competencies to improve fraud detection effectiveness.
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 Elsa Imelda Ferry Christian Fia Fauziah Burhanuddin Frischa Faradilla Arwinda Mongan Gabriella Shalisha Citra Harvie Gagaring Pagalung Ghaliyah Nimassita Triseptya Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Haliah, Haliah Hilda Novitasari Huriyn Putri Askiah Juhari Inayah Chintaki MZ Irwan Pratama Istianah Istianah Ivan Kanel Kartini Kartini Maasyitha Purnama Utami Masrullah, Masrullah Mediaty Mediaty Mediaty Mochammad Faizal Reza 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 Rousilita Suhendah Saleh, Andi Mulia Siti Asriani Sri Haryani Sri Sundari Sundari, Sri Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarif Syarif Syarifuddin Syarifuddin Temalagi, Selva Vierly Ananta Upa Wahyuddin Wahyuddin Winola Wijayanti