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Eksplorasi Tren Penelitian Cloud Accounting melalui Analisis Bibliometrik Mahardhika, Arya Samudra; Herwiyanti, Eliada; Lestari, Puji; Praptapa, Agung; Setyorini, Christina Tri; Suyono, Eko; Restianto, Yanuar Eko
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2081

Abstract

This research aims to understand the mapping and development of studies on cloud accounting by examining various articles from journals and proceedings. The method used in this research is qualitative with bibliometric analysis using R Studio and Biblioshiny. The data used consists of 100 articles published between 1994-2022, extracted from the Scopus database. The results indicate that the research cluster on this topic is very broad, but there are two relatively large clusters related to big data and cloud computing. There is a diverse distribution of author countries, with China being the most active in publishing articles, followed by Jordan, Turkey, the United States, and Bangladesh. Although this research provides valuable insights into the trends in cloud accounting research, limitations in data and methodology should be considered. However, overall, this study provides a comprehensive view of the development of cloud accounting research over the studied period.
PROGRAM PENGUNGKAPAN SUKARELA (PPS) PERPAJAKAN TAHUN 2022 Suhendar, Endang; Setyorini, Christina Tri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 1 (2023): Februari 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i1.22718

Abstract

The study aims to fill gaps in the study by doing a systematic library review to identify and analyze the factors affecting the tax voluntary disclosure program (PPS) in 2022. This study method is a systematic literature review by following the systematic literacy process consisting of the main stages of revving planning, recitation, and reporting. Based on the results of the selection, as many as 12 papers are used for this systematic literature search based on the inclusion and exclusion criteria. Extracted data were integrated to create survey questions presented for review purposes. The review literature review of all research published from the paper published from 2020-2022 states that the factors affecting voluntary disclosure programs (PPS) in 2022 were untargeted because of the covid-19 pandemic in 2020-2021 and resulted in tax duty not reporting as much as yearly. And this has turned Indonesia into an economic recession. The benefit of the voluntary disclosure program (PPS) in 2022 is increased tax compliance in reporting and following tax rules. Nevertheless, one of the flaws in the administration of this program is the lack of a taxpayer's misunderstanding of newly judged tax rules.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Angeline, Viola; Herwiyanti, Eliada; Kusumastati, Widyahayu W.; Setyorini, Christina Tri
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19807

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company performance with managerial ownership as a moderating variable. The research population is insurance and reinsurance companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The total sample used was 13 insurance companies and 1 reinsurance company. The sampling technique uses a non-probability sampling technique using all members of the population as the research sample. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that: (1) Corporate Social Responsibility has no positive effect on company performance; (2) Managerial ownership has a positive effect on company performance; (3) Managerial ownership does not moderate the relationship between Corporate Social Responsibility and company performance.
Strategi Pemulihan UMKM Kuliner Pasca Pandemi Covid-19 Mellinia, Salma Putri; Setyorini, Christina Tri; Budiarti, Laeli
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1869

Abstract

The purpose of this study is to determine the recovery strategy of culinary MSMEs after the Covid-19 pandemic in Purwokerto City. This research is a qualitative research with phenomenological approach. The informants in this study is 6 owners of culinary MSMEs in Purwokerto City using purposive sampling method. Interviews and observations are the types of data collection in this study. The data validity test in this study uses triangulation of theory. Data analysis techniques used by researcher are data reduction, data presentation, and conclusion drawing. The results of this study show that all informants have carried out business recovery strategies. The recovery strategies include providing discount promos, using technology-based production tools, conducting online promotions, and keeping business financial records.
Strengthening Digital Literacy and MSMEs Marketing Innovation in Supporting the Sustainability of Local Businesses in Purwokerto Rahmiyanti, Sev; Adawiyah, Wiwiek Rabiatul; Setyorini, Christina Tri
Jurnal Pengabdian UNDIKMA Vol. 7 No. 2 (2026): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i2.20321

Abstract

This community service activity aims to enhance the digital literacy capacity and marketing innovation of micro, small, and medium enterprises (MSMEs) in supporting the sustainability of local businesses in Bobosan Village, North Purwokerto District, Banyumas Regency. The program was initiated in response to the low level of digital literacy among MSME actors, limited use of social media and marketplace platforms, and a lack of innovation in marketing strategies, all of which have constrained market reach and business competitiveness. The implementation methods included digital literacy training, digital marketing strategy workshops, assistance in the use of social media and marketplaces, and simulations of digital content creation, conducted in stages ranging from needs identification to monitoring and evaluation. Evaluation instruments included pre-test and post-test questionnaires, observation sheets, and participant feedback forms to assess changes in knowledge, skills, and attitudes. The data were analyzed using descriptive quantitative techniques by comparing participants’ conditions before and after the program. The results showed measurable improvements among participants, with understanding of digital marketing increasing by approximately 35%, ability to use digital platforms by 30%, and skills in creating digital content by 25%. Participants also began implementing digital marketing strategies in their businesses. In addition, partners responded positively to the program, stating that the materials were easy to understand, the activities were beneficial, and their digital knowledge and skills had improved. This activity was further supported by participants’ enthusiasm, internet access, and practical learning materials, although challenges remained in the form of limited technological capabilities and implementation time. Overall, the findings indicate that the community service program effectively enhanced the digital literacy capacity and marketing innovation of MSMEs while encouraging the adoption of digital marketing to support the sustainability of local businesses.