Article Per Year (5 Year)
p-Index From 2021 - 2026
9.654
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Akuntansi & Perpajakan Jayakarta Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi Equilibrium: Jurnal Ekonomi Syariah Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA Al-Infaq : Jurnal Ekonomi Islam Aktsar: Jurnal Akuntansi Syariah
Eliada Herwiyanti
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

Published : 99 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 99 Documents
Search

 6   7   8   9   10 
Pengakuan dan Pengukuran Aset Dana Bergulir pada BUM Desa Bersama: Antara Regulasi dan Praktik Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.358

Abstract

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.
Transformasi Digital Akuntansi, Kapabilitas Manajerial, dan Kualitas Informasi Akuntansi pada UMKM: Sebuah Systematic Literature Review Achmad Ulin Nuha; Eliada Herwiyanti; Agung Praptapa; Puji Lestari
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12412

Abstract

Transformasi digital telah mengubah praktik pengelolaan akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) melalui penerapan sistem akuntansi digital yang mendukung efisiensi operasional, peningkatan kualitas informasi keuangan, dan pengambilan keputusan. Namun, keberhasilan transformasi digital tidak hanya ditentukan oleh ketersediaan teknologi, tetapi juga oleh kapabilitas organisasi dalam mengelola perubahan, mempersiapkan sumber daya, dan mengintegrasikan teknologi ke dalam proses bisnis. Penelitian ini bertujuan untuk mengidentifikasi, menganalisis, dan mensintesis hasil penelitian mengenai peran kapabilitas organisasi dalam mendukung transformasi digital akuntansi pada UMKM. Penelitian menggunakan metode Systematic Literature Review (SLR) dengan mengacu pada pedoman PRISMA 2020. Data diperoleh dari basis data Scopus menggunakan kata kunci yang berkaitan dengan transformasi digital, sistem informasi akuntansi, kapabilitas organisasi, dan UMKM. Dari 235 artikel yang teridentifikasi, sebanyak 68 artikel memenuhi kriteria inklusi dan dianalisis secara tematik. Hasil kajian menunjukkan bahwa dukungan manajemen, kesiapan organisasi, kompetensi sumber daya manusia, budaya digital, dan kesiapan teknologi merupakan faktor utama yang menentukan keberhasilan transformasi digital akuntansi. Kapabilitas organisasi yang kuat terbukti meningkatkan kualitas sistem informasi akuntansi, kualitas pelaporan keuangan, efektivitas pengambilan keputusan, serta mendukung keberlanjutan UMKM. Penelitian ini memberikan sintesis komprehensif mengenai determinan transformasi digital akuntansi dan dapat menjadi dasar bagi pengembangan penelitian selanjutnya maupun penyusunan kebijakan dalam mendukung digitalisasi UMKM.
Analisis Bibliometrik Sistem Informasi Akuntansi dan Transformasi Digital pada UMKM: Tren Publikasi, Struktur Intelektual, Manajemen Risiko, dan Agenda Penelitian Masa Depan Rini Widianingsih; Eliada Herwiyanti; Agung Praptapa; Puji Lestari
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12413

Abstract

Transformasi digital telah mendorong perubahan signifikan dalam pengelolaan sistem informasi akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM), sehingga meningkatkan perhatian akademisi terhadap perkembangan penelitian pada bidang tersebut. Namun demikian, kajian yang memetakan perkembangan publikasi, struktur intelektual, serta arah penelitian mengenai sistem informasi akuntansi dan transformasi digital pada UMKM masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis tren publikasi, struktur intelektual, jaringan kolaborasi, tema penelitian, serta agenda penelitian masa depan mengenai sistem informasi akuntansi dan transformasi digital pada UMKM. Penelitian menggunakan metode bibliometrik dengan menganalisis 310 dokumen yang diperoleh dari basis data Scopus periode 1986–2026. Analisis dilakukan menggunakan perangkat lunak Bibliometrix/Biblioshiny dan VOSviewer melalui analisis produktivitas publikasi, co-authorship, co-citation, bibliographic coupling, keyword co-occurrence, thematic map, dan thematic evolution. Hasil penelitian menunjukkan bahwa publikasi mengalami peningkatan signifikan sejak tahun 2020 dengan fokus utama pada accounting information systems, enterprise resource planning, digital transformation, cloud accounting, dan SMEs. Analisis jaringan mengidentifikasi terbentuknya beberapa klaster penelitian yang mencerminkan perkembangan kajian menuju transformasi digital, inovasi, dan keberlanjutan organisasi. Selain itu, tema manajemen risiko, business resilience, digital innovation, dan sustainability mulai berkembang sebagai agenda penelitian baru yang berpotensi menjadi arah penelitian pada masa mendatang. Penelitian ini memberikan kontribusi teoritis melalui pemetaan komprehensif terhadap perkembangan literatur sistem informasi akuntansi digital pada UMKM serta menjadi referensi bagi peneliti dan praktisi dalam mengembangkan penelitian maupun strategi implementasi transformasi digital.
Determinasi Keberlanjutan UMKM di Kota Semarang: Peran Financial Technology dalam Memoderasi Pengaruh Financial Anxiety, Financial Well-Being, dan Cash Flow Management Sabarudin; Herwiyanti, Eliada; Praptapa, Agung; Lestari, Puji
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 11 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v11i1.11947

Abstract

This study aims to analyze the influence of Financial Anxiety, Financial Well-Being, and Cash Flow Management on the Sustainability of MSMEs in Semarang City and to examine the role of Financial Technology as a moderating variable. The study used a quantitative approach with a survey method on 100 MSMEs selected through purposive sampling techniques. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the help of IBM SPSS. The results showed that Financial Anxiety, Financial Well-Being, and Cash Flow Management had a positive and significant effect on the Sustainability of MSMEs. Financial Technology was unable to moderate the influence of Financial Anxiety on the Sustainability of MSMEs, but was proven to weaken the influence of Financial Well-Being on the Sustainability of MSMEs and strengthen the influence of Cash Flow Management on the Sustainability of MSMEs. These findings indicate that the sustainability of MSMEs is influenced by psychological factors, financial well-being, cash flow management capabilities, and the use of financial technology. This study contributes to the development of literature on the sustainability of MSMEs and provides input for business actors and policy makers in increasing the competitiveness of MSMEs in the digital era.
MAPPING THE LANDSCAPE AND RESEARCH AGENDA OF MSME PERFORMANCE THROUGH SHARIA FINANCIAL LITERACY, SHARIA FINTECH,AND DIGITAL READINESS OF ISLAMIC FINANCE: BIBLIOMETRIK ANALYSIS Sev Rahmiyanti; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
Al-Infaq Jurnal Ekonomi Islam Vol. 17 No. 1 (2026): June 2026
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v17i1.2912

Abstract

This study aims to map the research landscape and future research agenda on MSME performance through Islamic financial literacy, Islamic fintech, and Sharia digital financial readiness. A bibliometric approach was employed using publication data retrieved from the Dimensions database and analyzed with VOSviewer. The analysis included network visualization, overlay visualization, and density visualization to identify research clusters, thematic trends, and keyword density. The results reveal that financial literacy, Islamic financial literacy, technology, adoption, and fintech adoption are the most dominant themes in the literature. Network analysis indicates strong interconnections among Islamic financial literacy, technology adoption, and fintech-related studies. Overlay visualization shows an increasing research focus on digital transformation, innovation, and fintech adoption, while density visualization highlights financial literacy and technology as the most intensively studied topics. The findings demonstrate that the literature has evolved toward integrating financial literacy, Islamic fintech, and digital readiness in explaining MSME performance. This study contributes by providing a comprehensive overview of the intellectual structure and future research directions in the field of Islamic digital finance and MSME development.
THE INTEGRATIVE ROLE OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND DIGITAL ACCOUNTING ON MSME PERFORMANCE: A LITERATURE REVIEW Sev Rahmiyanti; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.794

Abstract

This study aims to comprehensively analyze the integrative role of financial literacy, financial technology, and digital accounting on the performance of micro, small, and medium enterprises (MSMEs) through a literature review approach. The method used was a qualitative-descriptive literature review by analyzing 30 SCOPUS-indexed international journal articles (Q1, Q2, and Q3) that were relevant to the research topic. The analysis process is carried out through data extraction, thematic grouping, and narrative synthesis to identify patterns of relationships between variables. The results of the study show that financial literacy plays a role as a foundation in financial decision-making and management, financial technology functions as an enabler in improving the efficiency and access to financial services, and digital accounting contributes to improving the quality of financial information and decision-making. These three variables interact with each other and form integrative relationships in influencing the performance of MSMEs. The conclusion of this study confirms that the integrative approach between financial literacy, financial technology, and digital accounting provides a more comprehensive understanding in explaining the performance of MSMEs compared to the partial approach. This research contributes to the development of literature related to MSMEs in the digital era and becomes the basis for further research.
The Role of Risk Perception in Social Media Influence, Overconfidence, and Investment Decisions Trii Nurhayati; Eliada Herwiyanti
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 6 No. 1 (2026): Juni
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v6i1.98

Abstract

This study examines the effects of Social Media Influence and Overconfidence on Investment Decision, with Risk Perception serving as a mediating variable among retail stock investors in Indonesia. A quantitative approach was employed using survey data collected from 86 retail stock investors through purposive sampling. Data were analyzed using multiple regression analysis and Hayes' PROCESS Macro Model 4. The results indicate that Overconfidence and Risk Perception have positive and significant effects on Investment Decision. In addition, Social Media Influence and Overconfidence positively influence Risk Perception. However, Social Media Influence was found to have a significant negative direct effect on Investment Decision. The mediation analysis further revealed that Risk Perception significantly and partially mediates the relationships between Social Media Influence and Investment Decision, as well as between Overconfidence and Investment Decision. These findings suggest that investment decisions are influenced not only by external information obtained through social media but also by investors’ perceptions of risk. This study contributes to the behavioral finance literature by highlighting the important role of Risk Perception in explaining investment decision-making behavior among retail investors.
A study of information asymmetry in financial research Juli Riyanto Tri Wijaya; Eliada Herwiyanti
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2935

Abstract

This study aims to determine the effect of information asymmetry on earnings management, accounting fraud, budgetary slack, and the cost of equity. This study is conducted using literature study techniques by finding facts and making interpretations. Data sources are obtained from the results of previous studies, from 2017 to 2020, which have been published in various national journals. This study concludes that information asymmetry has a positive effect on earnings management; information asymmetry has a positive effect on accounting fraud; information asymmetry has a positive effect on budgetary slack; and information asymmetry has a negative effect on the cost of equity.
UPAYA PEMBENAHAN PENCATATAN KEUANGAN BUM DESA DEKADE MAJU DI KARANGSALAM, BATURRADEN Eliada Herwiyanti; Warsidi Warsidi; Agus Faturokhman; Probo Hardini
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.17842

Abstract

This community service program aims to improve financial transaction recording at the Dekade Maju Village-Owned Enterprise (BUM Desa) located in Karangsalam, Baturraden. This activity was motivated by the need of the village government and BUM Desa administrators for clearer financial data from the implementation of activities involving culinary business actors in Karangsalam, Baturraden. Coordination between the Community Service Team and BUM Desa Partners resulted in an agreement to solve the problem by providing appropriate tools and technology, including accounting software and adequate hardware for office operations. The tools and technology assistance were handed over to the Partners on July 25, 2025. Subsequently, the Community Service Team provided training and mentoring to the Partners on how to operate the provided tools. The Partners are now able to operate the existing equipment and maintain digital financial records. The community service program has proven to be effective and beneficial for the Partners in improving their financial records. Financial recording at BUM Desa Dekade Maju is now digital, making the resulting financial data easier to understand.
Co-Authors AA Sudharmawan, AA Achmad Ulin Nuha Agung Praptapa Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Angeline, Viola Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Azis, Fairuz Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwiani Nursasi Aprilia Eko Suyono EKO SUYONO Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Kusumastati, Widyahayu W. Laeli Budiarti Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Octisari, Sully Kemala Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Pramurindra, Rezky Praptapa, Agung Pratapa, Agung Probo Hardini PUJI LESTARI PUJI LESTARI Puji Lestari Puji, Puji Purnama, Dendi Purwoko, Agus Putri, Pretisila Kartika Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rini Widianingsih Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca SABARUDIN Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Sev Rahmiyanti Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Tri Nurhayati Trii Nurhayati Umi Pratiwi Utami, Hastin Tri Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna warsidi warsidi Warsidi Warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand