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The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis Pondrinal, Muhammad; Wahyudi, Rahmat; Luthan, Elvira
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.184

Abstract

The development of accounting science increasingly highlights the strong interconnection between technical aspects and human behavior in decision-making, giving rise to the field of Behavioral Accounting. This study aims to analyze research trends in Behavioral Accounting using a bibliometric approach. The method employed is bibliometric analysis based on publication data from the Dimensions database for the period 2000–2024, with scientific mapping visualized using VOSviewer software. The analysis covers 6,109 peer-reviewed journal articles selected through relevant keywords, including bibliographic coupling by country, institution, journal, publication, and keyword co-occurrence. The results reveal that the United States is the dominant contributor in terms of publication volume and collaborative strength, followed by the United Kingdom, Australia, and Canada. Harvard University and the University of California, Los Angeles are identified as the most productive institutions, while Behavioral Research in Accounting emerges as the leading journal in this field. The publication by Libby (2002) holds a central position, serving as a key theoretical reference and bridging various generations of literature. These findings underscore that the academic landscape of Behavioral Accounting remains largely dominated by developed countries and prominent institutions, while developing countries such as Indonesia need to improve publication quality and enhance international collaboration. The implication of this study is the provision of a comprehensive knowledge map that can serve as a foundation for future research direction and foster broader engagement from the global academic community in the advancement of Behavioral Accounting.
INTRODUKSI TEKNOLOGI BUDIKDAMBER DI DESA GONDANG KABUPATEN LOMBOK UTARA Scabra, Andre Rachmat; Wahyudi, Rahmat; Rozi, Fahrur
Jurnal Pengabdian Perikanan Indonesia Vol 1 No 2 (2021): Jurnal Pengabdian Perikanan Indonesia
Publisher : Program Studi Budidaya Perairan Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppi.v1i2.187

Abstract

Urban farming merupakan usaha produksi pangan dengan memanfaatkan lahan sempit. Produk yang dihasilkan dapat berupa tanaman, sayuran, ikan atau produk pangan lainnya. Kegiatan urban farming menjadi suatu hal yang cukup fundamental pada masa-masa pandemi wabah virus corona. Melalui kegiatan urban farming tersebut, setiap orang diharapkan dapat melakukan kegiatan produktif, yaitu menghasilkan pangan mandiri untuk kebuhtuhan sehari-hari. Salah satu kegiatan urban farming pada sektor perikanan budidaya adalah dengan melakukan kegiatan budikdamber (budidaya ikan di dalam ember). Budidaya ikan pada wabah berupa ember memiliki keterbatasan, yaitu kapasitas produksi dan pemahaman akan tekhnologinya yang masih terbatas. Oleh karena itu, diperlukan suatu upaya agar dapat memaksimalkan kegiatan budidaya ikan yang dilakukan pada lahan yang sangat sempit tersebut sehingga mampu menghasilkan produk ikan dengan kapasitas yang maksimal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan memberikan bimbingan tekhnis kepada mitra yang terlibat dalam hal aplikasi tekhnologi budikdamber (budidaya ikan dalam ember). Target luaran yang ingin dicapai dari kegiatan pengabdian kepada masyarakat ini adalah pemahaman dan kemampuan masyarakat yang baik dalam mengelola budidaya ikan terutama menggunakan lahan yang sempit. Bagi pelaksana kegiatan, kegiatan ini diharapkan dapat menghasilkan sebuah artikel ilmiah bidang pengabdian yang disubmit pada jurnal nasional terakreditasi Sinta. Selain itu, luaran yang diharapkan tercapai adalah surat pernyataan pemanfaatan hasil riset oleh mitra masyarakat.
Community Empowerment in the Utilization of Beronok to Improve Nutritional Quality and Lifestyle in Meranti Regency Rahmad, Hari Adi; Azri, Harizqi; Rahmat, Wahyudi
Bhandar: Harvesting Community Service in Asia Vol 1, No 1 (2024): Bhandar: Harvesting Community Service in Asia
Publisher : Bhandar: Harvesting Community Service in Asia

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

Abstract

The Meranti Regency is endowed with a rich biodiversity, including the sea cucumber, locally known as beronok, which has been recognized by the local community for its high nutritional value. This article explores community empowerment efforts aimed at utilizing beronok to enhance nutritional quality and overall well-being. With its rich content of protein, minerals, and other health benefits, beronok holds the potential to be developed into a valuable functional food source. Through educational programs and training, the community is encouraged to process and utilize beronok effectively to support food security and promote healthier lifestyles. This initiative not only aims to improve the nutritional intake of the local population but also to enhance their socio-economic status by creating new opportunities for livelihood through sustainable use of natural resources. By increasing community awareness and skills in processing beronok, the program seeks to foster a self-sufficient and health-conscious community. The study highlights the importance of integrating local resources into community development strategies to address nutritional challenges and improve living standards, thereby contributing to the overall resilience and sustainability of the region.
ANALISIS DIKSI DALAM BERITA KRIMINAL PEREMPUAN PADA MEDIA ONLINE POSMETRO PADANG EDISI JUNI DAN JULI 2025 Selvia Agustin; Wahyudi Rahmat; Iswadi Bahardur
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 3 September 2025 In Order
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.32800

Abstract

The choice of diction in mass media reporting, especially crime news involving women as victims or perpetrators is the reason for this research. Diction not only functions to convey information, but also forms the construction of reality and influences the reader's perspective on an event. This study aims to describe the types of diction used in women's crime news in the online media Posmetro Padang June and July 2025 editions, as well as to analyze the denotative and connotative meanings of the diction. The type of research used is descriptive qualitative with the listening and note-taking method. The research data are in the form of excerpts from women's crime news published in the online media Posmetro Padang. Data analysis was carried out using the referential matching method and the distribution method through the replace, disappear, and read markah techniques. Based on the results of the data analysis, it shows that women's crime news in the online media Posmetro Padang uses a lot of connotative diction, such as molest, raped, and sex slave, which creates an emotional impression and frames women as vulnerable and marginalized parties. Denotative diction such as the words molestation and rape. The choice of connotative diction is more dominant because it serves to create a dramatic effect and attract the reader's attention. However, on the other hand, it can reinforce gender stereotypes towards women.    
PEMERTAHANAN BAHASA JAWA DALAM KOMUNITAS ONTEL DI BLOK B SITIUNG 1 KABUPATEN DHARMASRAYA (TINJAUAN SOSIOLINGUISTIK) Perdyana , Wira; Marni, Silvia; Rahmat, Wahyudi
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34308

Abstract

Tujuan penelitian ini adalah untuk mendeskripsikan pemertahanan bahasa jawa dalam komunitas ontel di Blok B Sitiung 1 Kabupaten Dharnasraya. Jenis penelitian ini adalah kualitatif dengan menggunakan metode deskriptif. Penelitian kualitatif dengan metode deskriptif ini bertujuan untuk mencapai tujuan penelitian sesuai dengan masalah yang diteliti. Dalam penelitian ini terdiri dari satu informan kunci dan lima informan utama dari komunitas ontel. Analisis data menggunakan model interactive analysis Miles dan Huberman. Berdasarkan hasil penelitian, dapat disimpulkan bahwa penggunaan bahasa Jawa dalam komunitas ontel di Blok B Sitiung 1 Kabupaten Dharmasraya terdiri atas bahasa Jawa Kromo dan bahasa Jawa ngoko, dan strategi pemertahanan bahasa Jawa dalam komunitas ontel di Blok B Sitiung 1 Kabupaten Dharmasraya yaitu melindungi, memelihara, dan mempertahankan. Komunitas ontel Dharmasraya (Koshida) melindungi bahasa Jawa dengan memastikan pondasi dan norma-norma penggunaan bahasa Jawa tetap kuat, memelihara berarti menjaga agar bahasa Jawa tersebut tetap aktif dan relevan diberbagai aspek kehidupan, dan mempertahankan berarti memastikan bahwa bahasa Jawa terus digunakan dan dihargai sehingga bisa diwariskan ke generasi selanjutnya.
NEGOTIATING IDENTITY AND POWER THROUGH ANGER: A SOCIO-PRAGMATIC STUDY OF JAVANESE MINORITY VOICES IN DIGITAL INTERACTION Rahardi, R. Kunjana; Rahmat, Wahyudi
Journal of Pragmatics and Discourse Research Vol 6, No 1 (2026)
Publisher : ppjbsip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jpdr.v6i1.1587

Abstract

This study investigates how anger functions as a communicative strategy for negotiating identity, power, and social hierarchy within the context of Javanese interaction, particularly among speakers who represent a cultural minority within Indonesia’s broader linguistic landscape. Moving beyond universalist interpretations of anger as purely an emotional outburst, this study conceptualizes anger as a culturally situated and socially meaningful act. Using a socio-pragmatic framework grounded in Goffman’s face theory and Brown and Levinson’s politeness model, the study qualitatively analyzes naturally occurring expressions of anger collected from Javanese digital discourse. The analysis reveals that anger is not merely an antisocial or impolite act but a pragmatic performance that affirms self-worth, challenges authority, and restores disrupted social balance. Five dominant identity functions of anger emerge: self-assertion, defense of dignity, moral correction, contestation of disrespect, and negotiation of masculinity. These functions highlight how anger, while face-threatening, becomes a resource for identity positioning and community solidarity within Javanese cultural logic. Furthermore, digital environments allow speakers to reframe traditional norms of emotional restraint, reflecting a generational shift in how minority identities express moral and social legitimacy. The study contributes to understanding the intersection between culture, emotion, and discourse by revealing how anger articulates both vulnerability and empowerment within culturally embedded communicative systems.
THE ROLE OF ISLAMIC PHILANTHROPY AND ORGANIZATIONAL COMPETENCE IN FOSTERING STUDENT COMMUNITY RESILIENCE: LESSONS FROM BAZNAS Rahmat, Wahyudi; Tiawati, Refa Lina; Cesaria, Anna; Azri, Harizqi; Rahmad, Hari Adi; Yuhendri, Rival
Bhandar: Harvesting Community Service in Asia Vol 2, No 2 (2025): Bhandar: Harvesting Community Service in Asia
Publisher : Bhandar: Harvesting Community Service in Asia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/bhandar.v2i2.1634

Abstract

This community service article advocates integrating structured Islamic philanthropy, exemplified by the National Amil Zakat Agency (BAZNAS), into Muslim student communities at Universitas PGRI Sumatera Barat (UPGRISBA) and Universitas Bung Hatta (UBH). Indonesia, prone to recurrent natural disasters, requires sustainable preparedness systems. In this context, BAZNAS serves as a strategic quasi-state actor that bridges religious duty and bureaucratic professionalism. The study of BAZNAS’s discourse, as analyzed through Critical Discourse Analysis (CDA), reveals a model where institutional legitimacy is constructed through three synergistic layers: Syariah legitimacy (via MUI Fatwa 66/2022), technocratic-managerial legitimacy (through ISO 9001:2015 and WTP audit opinions), and political legitimacy (via endorsements from state officials, including the Vice President). This multi-layered approach transforms Zakat from traditional charity into a modern instrument of disaster governance and social resilience. This community service intervention aims to transfer this BAZNAS model of "organized giving" to student bodies, promoting the idea that Zakat, Infak, and Sadaqah (ZIS) are effective tools for collective welfare and crisis response. The current analysis of BAZNAS's public communication highlights the rhetoric of quantification and certification (e.g., using precise financial figures and WTP audits) and the semantics of heroism (e.g., "garda terdepan," or "frontline") to reinforce accountability and public trust. By adopting the discursive principles of BAZNAS, namely systematic management, digital transparency, and strategic alignment with development goals, student philanthropic units at UPGRISBA and UBH can enhance their credibility, expand their operational scale, and effectively position themselves as central actors in student and community resilience initiatives. The ultimate goal is to move the student understanding of philanthropy beyond reactive aid to a proactive, sustainable framework grounded in accountability and professionalism
MAINTENANCE OF MINANGKABAU CULTURE IN RANDAI AT MUNGKA BASED ON EDUCATION AND TOURISM Maryelliwati, Maryelliwati; Rahmat, Wahyudi; Anwar, Khairil
Magistra Andalusia: Jurnal Ilmu Sastra Vol. 1 No. 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/majis.1.2.9.2019

Abstract

Mungka District has a variety of traditional art forms that are still alive and growing. Silek or randai is not documented as a good medium, making it disappear from the community both old and young. Whereas the various forms of art in this case are the Minangkabau Silek as one of the main elements in Randai art, having local wisdom values but are less in demand, especially towards the younger generation. Therefore, documentation of retention of the Minangkabau silek in the traditional Randai arts is very necessary to maintain the existence of the art, as well as increasing the value of traditional and cultural tourism in West Sumatra because it can be re-broadcasted with various electronic media. Documenting the traditional art of  Silek in Randai can be done by going directly to the field and introducing it to elementary schools as teaching material in the field of  Natural Culture, Minangkabau. This study uses a qualitative method. The instruments to be used are observation, interviews, questionnaires, and direct observation, analysis, and writing of research results. From this documentation it was found that young people became interested again to reprint or reproduce the forms of documentation Silek in Randai to be used in the education world or traded as a cultural asset.
CHARACTER MOTIVE IN JAKARTA JINGGA NOVEL BY RIA N. BADARIA Mayanda, Sri Anisa; Rahmat, Wahyudi; Satini, Ria
Magistra Andalusia: Jurnal Ilmu Sastra Vol. 1 No. 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/majis.1.2.12.2019

Abstract

This research is motivated by which forms of character motifs in the Jakarta Jingga Karya Ria N novel in interacting. Motive is one of the reasons or encouragement of people to behave in certain ways. So in this research, focus on the shape of the character's motives in this novel. The purpose of this research is to describe the motifs of the characters in the Jakarta Jingga Karya Ria N. Badaria novel. This motif uses Maslow's theory (in Sobur 2013: 274). This type of research is qualitative. The method in this research is content analysis. The data used in this study are quotes related to character motifs in the Jakarta Jingga novel by Ria N. Badaria, while the data source in this study is the Jakarta Jingga Karya Ria N. Badaria novel. Data analysis techniques in this study are, describing the data based on character motifs. The findings contain five types of character motifs in the Jakarta Jingga Karya Ria N. Badaria novel. First, physiological motives. Second, the motive for feeling safe. Third, love and motives that are already owned. Fourth, the motif of appreciation. Fifth, self-actualization motives.
RELATIONSHIP OF VOCABULARYMASTERY WITH HIGH SCHOOL STUDENTS’ SPEECH TEXT WRITING SKILLS SOURCED FROM LITERARY WORKS Wiskarnid, Wiskarnid; Tatalia, Ricci Gemarni; Rahmat, Wahyudi
Magistra Andalusia: Jurnal Ilmu Sastra Vol. 4 No. 1 (2022)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/majis.4.1.77.2022

Abstract

This study aims first to describe the vocabulary mastery of class XI students of SMA N 4 West Sumatra. Second, define the writing skills of class XI students of SMA N 4 West Sumatra. Third, describe the relationship between vocabulary mastery and writing skills of class XI students of SMA N 4 West Sumatra.This type of quantitative research with correlation method. The research population is class XI students of SMA N 4 West Sumatra in 2021/2022. The sample in the study of students of class XI IPS 2 amounted to 34 people. This research data is the score of the objective test of vocabulary mastery and the score of writing lecture texts for class XI SMA 4 West Sumatra students. Based on the results of the study concluded as follows. First, the vocabulary mastery of class XI students of SMA N 4 West Sumatra obtained an average score of 71.38 in the range of 66-75% on a scale of 10, with qualifications more than adequate (LdC). Second, the writing skills of class XI students of SMA N 4 West Sumatra obtained an average score of 78.33 in the range of 76-85% on a scale of 10, with a qualification of Good (B). Third, there is a significant relationship between vocabulary mastery and writing skills of class XI students of SMA N 4 West Sumatra. Then the hypothesis is accepted because the test results prove that tcount> from ttable is 2.39> 1.70. This proves that vocabulary mastery is related to students' text writing skills.
Co-Authors - Hendro Afdalil Aflika Putra Agus Irianto Alex Darmawan Alfarisi, M. Aqsal Ali Sorayyaei Azar Alwi, Muhammmad Ahkam Aminah Aminah Amir Husin Mohd Nor Mohd Nor Anak Agung Gede Sugianthara Andre Rachmat Scabra Anna Cesaria Arezah, Ersaliya Ariyati, Ressty Putri Arsyanda Aruna Laila Aruna Laila Azizah, Assufia Azmi, Zulfikri Bagus Ansani Takwin Budha Maryanti Budiono, Safilla Azhari Dedi Koswara Dedi Saputra Dedy R Harahap Deftita Yusantia Desi Melanisia Desi Yulastri Dewi Yuliana Fitri Dewita, Tri Djohar Maknun Dodi Suryadi, Dodi Dwinitia, Suci Edwar Kemal Elvira Luthan Emil Septia Emil Septia Ervina Ervina Fahmi Zahiddan Rauf Fahrur Rozi Fathya Zahara fatimah Fatimah Febria, Feby Febrina Riska Putri, Febrina Riska Fevria, Resti Fithri Muliawati Fitri Merawati, Fitri Fitriyani Fitriyani Gemarni Tatalia, Ricci Gita Wincana Habibullah Karami Handika Restu Fauzi Handoko Handoko Haposan L. H. Sihombing Haris Haris, Haris Harizqi Azri Harnon Hayu Afdetis Mana, Lira Herfyna Asty Hermandra, Hermandra Indrayadi, Toni Indriani Nisja Indrya Mulyaningsih Intan Permatasari Iswadi Bahardur jarudin, Jarudin Karami, Habibullah Karyawan, I Dewa Made Alit Khairil Anwar Kurnia Rahmawati Kurniawan, Yohan Ladewi, Yuhanis Laspida Harti Lateh, Nor Hazwani Munirah Lisana Shidqin 'Aliya Lisfarika Napitupulu M. Aziz M. Faris Fakhza M. Ilham Maryelliwati Maryelliwati Mayanda, Sri Anisa Mayori, Syndi Putri Melina, Monika Meliza Budiarti Melvi Reskiania Meyra, Kiki Ayu Mhd. Johan Mila Kurnia Sari Muhammad Nalvin Rizkiandra Muhammad Ridha Darwis Muhiri Mujtaba, Sultan Tirta Muliawati, M.T., Fithri Mustika Rahmi, Febria Muthia Damaiyanti Muthia Damayanti Nadia, Putri Nanang Ruhyat Negara, Kartika P. Neviyarni Neviyarni Nita Nurwahdania Noviana, Manda Eva Nugraha, Asep Suhendar Nunik Cokrowati Nurilah, Indah Parwati, Tri Ayu Pasma, Aldo Serunting Perdyana , Wira Pernantah, Piki Setri Pondrinal, Muhammad Putra, Afdalil Aflika Putri Dian Afrinda Putri, Adela Primadona Putri, Afifah Nabila Syamima R Kunjana Rahardi Rahayu Fitri Rahayu Fitri, Rahayu Rahmad, Hari Adi RAHMAYANI Rahmi, Afrini Ratri Nur Hidayati, Ratri Nur Reflinaldi Reflinaldi Reskiania, Melvi Retty Isnendes Ricci Gemarni Tatalia Rici, Suchi Avita Rifai, Ali Al Bukhari Bin Mhd. Rival Yuhendri Rosa, Silvia Rusdi, Fischa Rina Sadat N S Sidabutar Safitri, Rachmayati Eka Saifoe El Unas Sakilah Sakilah Samsiarni Samsiarni Samsiarni Samsiarni, Samsiarni Sari, Nia Sari, Wina Diana Satini, Ria Selvia Agustin Septia, Emil Sigit Nugroho Silvia Marni Siska Siska Siti Nurtadahlia Song Doo Jin Sri Imelwaty Suchi Avita Rici Suhardi Sulastri Sulastri Sulastri Sulastri Sumargono Sumira Sumira Supiandi Supiandi surahman, fadli Syofyan Hadi Tatalia, Ricci Gemarni Tiawati R, Refa Lina Tiawati, Refa Lina Tiawati, Refa Lina Tri Ayu Parwati Tri Dewita Trisna Helda Ulinsa, Ulinsa Uray Ristian Ursila, Dalila Viona, Resyelly Vismania S. Damaianti, Vismania S. Wei Chen Willia, Angge Willy Satria Wincana, Gita Winci Firdaus Wiskarnid, Wiskarnid Yalmiadi Yalmiadi Yanwar Arief Yendra Yohan Kurniawan Yolanda Z Putri Yudha Setiawan Yufni Faisol Yufni Faisol Yulia Sri Hartati Yuliana Setyaningsih Yunanda, Yessy Yupita, Lasmi Yusantia, Deftita Yusmihad Hamzani Zahra, Arsy Zulfa Zulfa Zulfiana Dessyka Putri