Article Per Year (5 Year)
p-Index From 2021 - 2026
6.626
P-Index
This Author published in this journals
All Journal JAM Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jambura Journal of Health Sciences and Research JAD: Jurnal Riset Akuntansi & Keuangan Dewantara MBIA Jurnal Ecoment Global: Kajian Bisnis dan Manajemen BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Abdimas Musi Charitas Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Economics and Management Research Jurnal Keuangan dan Bisnis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Akuntansi Keuangan Dan Perpajakan Bersama : Jurnal Pengabdian Masyarakat Indonesia Economic Journal International Journal of Economics and Management Research Journal of Management Jurnal Kompetitif
Rifani Akbar Sulbahri
Fakultas Ekonomi, Universitas Sriwijaya, Indralaya, Sumatera Selatan
Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
FAKTOR-FAKTOR YANG MEMPENGARUHI LABA PERUSAHAAN DAN IMPLIKASINYA TERHADAP KEPUTUSAN MANAJERIAL DITINJAU DARI ANALISIS PERILAKU BIAYA : SYSTEMATIC LITERATURE REVIEW Carissa, Zhafirah Thalia; Nurarfani, Hanin Muthi'ah; Rahmawati, Siti Mei; Syariah, Mona Asifa; Sulbahri, Rifani Akbar
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1607

Abstract

Through a Systematic Literature Review (SLR) approach, this study examines the factors that influence company profits when viewed from the concept of cost behavior and its influence on managerial decisions. The study was carried out by examining a range of scientific articles through several systematic stages, including identification, screening, eligibility evaluation, and the selection of relevant studies. The study found that corporate profits are influenced by cost structure, activity level, sales volume, selling price, and operational efficiency. Cost behavior analysis serves as a basis for management in planning strategies to increase profits and maintain stable company performance.
Pengaruh Penerapan Activity-Based Budgeting (ABB) dan Kapabilitas Audit Digital terhadap Kepercayaan Stakeholder Pambudi, Bagas Aditya; Maulana, Andriano; Sulbahri, Rifani Akbar
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/79f96306

Abstract

Kepercayaan itu lemah dan tak bisa dibangun hanya dengan statistik keuangan yang rapi. Saat skandal terjadi cepat, pemangku kepentingan menginginkan lebih dari sekadar angka. Mengingat kecepatan skandal, pemangku kepentingan mengharapkan lebih dari data. Activity-Based Budgeting (ABB) dan audit digital adalah bagian dari pendekatan manajemen ini. penelitian ini menggunakan Systematic Literature Review (SLR) yang sesuai dengan standar PRISMA 2020. Kami mengumpulkan 38 makalah yang memenuhi standar Scopus, Web of Science, Google Scholar, dan SINTA dari 300 lebih makalah yang ditemukan. Kami menyimpulkan bahwa penganggaran AB dan audit digital bersifat saling mendukung dengan menggunakan dua tahap (aksioma ekonomi: pengurangan biaya dan undang-undang ketahanan) dan implikasi langsung (real-time data analytics). Kedua solusi ini memiliki kelebihan dan kelemahan dalam pepatah sistem, kemanusiaan, dan keuangan.
FOSTERING STUDENT RESILIENCE THROUGH SUSTAINABILITY ACCOUNTING EDUCATION: EVIDENCE FROM HIGHER EDUCATION INSTITUTIONS Sulbahri, Rifani Akbar
Jurnal Keuangan dan Bisnis Vol. 24 No. 1 (2026): Jurnal Keuangan Dan Bisnis Volume 24, Number 1, Maret 2026
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v24i1.1851

Abstract

Purpose : This study examines the influence of Sustainability Accounting Education on student resilience in higher education. As the shift toward a green economy accelerates, students are expected not only to understand sustainability concepts but also to develop the psychological capacity to cope with academic challenges. Design Methodology Approach : Using a quantitative survey approach and simple linear regression, the findings show that SAE has a positive and significant effect on student resilience Findings :The study highlights the importance of embedding sustainability perspectives within accounting curricula to strengthen students’ adaptive capacities. Practical Implications : The novelty of this research lies in testing the direct relationship between SAE and student resilience an area that remains underexplored and in integrating Transformative Learning Theory, Education for Sustainable Development, and Cognitive Adaptation Theory as the conceptual foundation Originality Value : These results indicate that sustainability-oriented accounting education fosters reflective thinking, adaptive mindsets, and stronger student resilience.
Co-Authors Afriyadi Cahyadi, Afriyadi Aida Rakhmawati Aisyah Zahra Putri Ajie Al Sya’ban, Massagar Alghifari Mahdi Igamo Andhara, Andhara Az Zahra Ardesy Melizah Kurniati Ari Martino Ari Martino Arifin, Firmansyah Armedi Azhari Aryani, Dwi Septa Asyifa, Adinda Putri Aulia , Suci Carissa, Zhafirah Thalia Choironi, Aribah Muthi Deprianti, Gita Dita Marisa Putri Dolly Tanzil Fachrurazi Febriyanti, Melda Febriyanti Fiona Widyasari Firmansyah Arifin, Firmansyah Fuadah, Lukluk Gumulya Sonny Marcel Kusuma Gumulya Sonny Marcel Kusuma Herman Efrizal Ilham, Muhammad Ilham Rezki Wijaya Indah Permata Sari Indri, Indri Natalia Jasmin Saidina Karolin Adhisty Kayla Ranatasya Rahmadania Putri Koefrowi Koefrowi Lestari, Luffi Luk luk Fuadah Martha Rianty Maulana, Andriano Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Muhammad Bahrul Ulum Muhammad Hidayat Mulyani Susanti Naghmantun Fadhilah Nayla Syakirah Riyanti Nur Effen Nurarfani, Hanin Muthi'ah Nurhalimah Padriyansyah Padriyansyah Padriyansyah Pambudi, Bagas Aditya Pratama Putra, Dimas Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rahma Aulia Fitriani Rahmawati, Siti Mei Riko, Mudriko Ahyulindo Sa'adah Sidiq Sa'adah Sidiq Saggaf, Abdullah Saggaf, Abdullah Sanditha, Fidia Seftiani, Lisa Siregar, Muhammad Ichsan Siti Sarahdeaz Fazzaura Putri Sri Hartati Susanti, Mulyani Syamsu Rijal Syariah, Mona Asifa Yessi Nelissma Fitri Yulia Saftiana Yulia Saftiana Yuni Adinda Putri Yuni Adinda Putri Yuni Rachmawati Yuni Rachmawati Yuni Rachmawati Zahra, Nabilah Amalia