Article Per Year (5 Year)
p-Index From 2021 - 2026
3.405
P-Index
This Author published in this journals
All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi dan Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AMAR (Andalas Management Review) UPI YPTK Journal of Business and Economics TAMWIL: Jurnal Ekonomi Islam Jurnal Akuntansi Keuangan dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Danadyaksa: Post Modern Economy Journal Jurnal Akuntansi dan Governance Andalas
Asniati Bahari
Universitas Andalas
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
PENINGKATAN TINGKAT HUNIAN MELALUI MANAJEMEN HOMESTAY BERBASIS WEBSITE DI KOTA PAYAKUMBUH Asniati Bahari; Elvira Luthan; Yurniwati Yurniwati; Jonhar Jonhar; Warnida Warnida; Riza Reni Yanti; Ihsani Mazelfi; Ali Nursal
Jurnal Hilirisasi IPTEKS Vol. 6 No. 4 (2023)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v6i4.732

Abstract

Currently, homestays in the city of Payakumbuh generally do not maximize the use of information systems. This is due to a lack of understanding among homestay owners about appropriate governance methods and a shortage of knowledge regarding computer-based information system management and homestay operation capabilities. The objective of this activity is to implement a homestay management information system in the city of Payakumbuh. The method employed for this activity is training. A total of 23 homestay owners in Payakumbuh participated in the training. This initiative aims to implement a website-based information system to enhance homestay owners' understanding of effective governance, computer-based information system management, and operational capabilities in managing homestay systems. The outcomes of this initiative include improved capabilities among homestay owners to effectively utilize the Website-Based Homestay Management Information System. This training not only benefits homestay owners but also faculty, departments, and the university. It creates opportunities for homestay managers to collaborate and share experiences, thereby strengthening the SME community in the homestay sector in Payakumbuh. The implementation of a website-based information system in homestay management is intended to expand promotional networks, catering not only to local tourists but also to international visitors. In conclusion, this training program has significantly benefited homestay managers and has the potential to support local economic growth and the development of the tourism sector in the Payakumbuh region. It is anticipated that this initiative will contribute knowledge towards homestay management development and the application of information technology in the tourism sector.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Dodi Suryadi; Revi Eka Permana; Andre Kurniawan; Asniati Bahari; Rita Rahayu; Verni Juita
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Muhammad Pondrinal; Asniati Bahari; Rita Rahayu; Verni Juita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
Peran Implementasi Smart Sustainable City Terhadap Kinerja Pemerintah Dengan E-Government Sebagai Pemediasi Cut Muthia Kesuma Hayati; Asniati Bahari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i1.10061

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi smart sustainable city terhadap kinerja pemerintah di Kota Padang dengan dimediasi oleh e-government. Penelitian ini menggunakan metode kuantitatif dengan melakukan survei melalui penyebaran kuesioner. Penelitian ini juga menggunakan data sekunder yang diperoleh melalui LAKIP dari tahun 2020-2024. Populasi penelitian ini adalah 52 OPD di Kota Padang. Jumlah sampel pada penelitian ini adalah 152 responden. Teknik pengambilan sampel adalah non probability sampling yaitu menggunakan accidental sampling. Teknik analisis data pada penelitian ini adalah analisis regresi linear. Hasil penelitian ini berkontribusi memberikan bukti empiris terkait implementasi smart sustainable city terhadap kinerja pemerintah di Kota Padang dengan e-government sebagai pemediasi. Hasil penelitian menunjukkan peran implementasi smart sustainable city berpengaruh signifikan terhadap kinerja pemerintah secara langsung dan juga secara tidak langsung melalui e-government sebagai pemediasi. E-government menjadi komponen utama dalam pengaruh implementasi smart sustainable city terhadap kinerja pemerintah. Dampaknya memperkuat legitimasi pemerintah, meningkatkan kepercayaan publik terhadap pemerintah, dan mendorong partisipasi masyarakat.
The Role of Corporate Governance Mechanisms in Mitigating Greenwashing Practices and Environmental Management Control Systems as a Moderating Variable in Manufacturing Companies in ASEAN Uliani Arifah; Asniati Bahari
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.435

Abstract

Greenwashing has emerged as a critical concern in the ASEAN-5 region as stakeholder demands for environmental transparency and corporate accountability continue to intensify. This phenomenon reflects weaknesses in internal monitoring mechanisms and the integration of environmental control systems, leading some companies to provide symbolic sustainability disclosures without substantive environmental implementation. Drawing on legitimacy theory and institutional theory, this study investigates the influence of corporate governance mechanisms on greenwashing practices, examines the direct effect of Environmental Management Control Systems (EMCS) on greenwashing, and evaluates the moderating role of EMCS in the relationship between corporate governance and greenwashing among manufacturing companies in ASEAN-5 countries. This quantitative study employs secondary data obtained from manufacturing firms listed on the stock exchanges of Indonesia, Malaysia, Singapore, Thailand, and the Philippines during the 2022–2024 period. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. A two-stage approach was applied to assess the moderating effect of EMCS. The findings reveal that corporate governance mechanisms collectively have a significant negative effect on greenwashing practices. However, among the governance dimensions examined, only board environmental expertise demonstrates a significant individual impact. EMCS is found to play a direct role in reducing greenwashing practices but does not significantly moderate the relationship between corporate governance and greenwashing. These results suggest the presence of decoupling and symbolic compliance, indicating that EMCS has not yet been strategically embedded within the board’s monitoring and decision-making processes. The study highlights the importance of enhancing board ESG competencies, integrating sustainability-based executive remuneration, strengthening EMCS implementation, and improving the quality of external sustainability assurance as effective mechanisms for mitigating greenwashing practices in ASEAN manufacturing firms.
Co-Authors Alfin Adha Anshar Alfin Adha Anshar Ali Nursal Ali Nursal Andre Kurniawan Anwar, Khairil Atika Rahmi Pratiwi Boedi Satria Cut Muthia Kesuma Hayati Cut Muthia Kesuma Hayati Devi Yulia Rahmi Dodi Suryadi Dwivana Asri Chasvella Elvira Luthan Galefwor Wezdy Inramus Jonhar Jonhar Khairil Anwar Khalilul Rahman Mazelfi, Ihsani Muhammad Irfan Pondrinal, Muhammad Rahayu, Rita Rahma Dewi Rahmadoni, Jefril Ratna Dewi Rayna Kartika, Rayna Revi Eka Permana Riza Reni Yanti Riza Reni Yanti Sanda Patrisia Komalasari Stefanie Renata Maharani Suci Oktavia Uliani Arifah Verni Juita Warnida Warnida Warnida Warnida Yurniwati Yurniwati