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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi International Journal of Social Science and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming To Maega: Jurnal Pengabdian Masyarakat Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Islamic Business and Management Review Journal Of Science Education And Management Business Asean International Journal of Business Jurnal Riset Ekonomi dan Akuntansi Journal of Economics and Management Scienties Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Abdimas Ekonomi Terapan Escalate : Economics and Business Journal Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Novita, Wellia
Universitas Putra Indonesia YPTK Padang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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Bibliometric Analysis of Contemporary Trends in Earnings Management Novita, Wellia; Hamidi, Masyhuri; Alfarisy, Moh Fany; Suhanda, Suhanda
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.220

Abstract

This study conducts a bibliometric analysis to investigate contemporary trends in earnings management research from 2019 to 2024. It aims to identify the dominant themes, authorship patterns, and thematic developments within the field. Using 139 Scopus indexed articles, the study applies VOSviewer to visualize keyword co-occurrence, author collaboration, and citation networks. The primary focus is on the intersection of earnings management with corporate governance, financial distress, and emerging markets. Results show that “earnings management” is the most frequently occurring keyword, followed by “real earnings management,” “corporate governance,” and “financial distress.” Thematic clusters indicate a persistent concern with how governance mechanisms and financial pressures influence earnings manipulation. The analysis also finds that scholarly collaboration is fragmented, with limited cross institutional or international co-authorship. While some authors, such as Duong Thi Chi and Elena Fernandez Rodriguez, play central roles within their clusters, overall integration across networks remains low. Emerging themes such as “board gender diversity,” “tax avoidance,” and “COVID-19 pandemic” point to evolving research priorities. This study contributes to the literature by synthesizing research trends, identifying knowledge gaps, and suggesting areas for future inquiry, particularly in the context of underexplored regions and institutional settings. The findings provide a comprehensive overview of the research landscape and offer valuable implications for academics, regulators, and practitioners.
Measuring Employee Performance in the Age of Remote Work: Key Metrics and Challenges Novita, Wellia; Edriani, Devi
Escalate : Economics and Business Journal Vol. 2 No. 02: Innovating People and Planet: Redefining Work, Behavior, and Sustainability in the Di
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v2i02.106

Abstract

This study examines the impact of the remote work environment on employee performance and key metrics for performance measurement, focusing on the mediating role of challenges in remote work. Using a quantitative approach, data were collected from 60 employees at PT. GIEB Indonesia through structured electronic surveys. The results, analysed through Structural Equation Modeling (SEM) using Smart PLS, indicate that while the remote work environment does not directly influence employee performance, it significantly affects performance indirectly through the challenges employees face. These challenges, such as communication difficulties, technical issues, and work-life balance, were critical in determining employee performance and achieving key performance metrics. The findings suggest that organisations must address these challenges by providing appropriate support and resources to improve remote work effectiveness, enhance employee productivity, and ensure accurate performance evaluation. This study contributes valuable insights into optimising remote work strategies and managing employee performance in a digitally driven work landscape.
Tax Planning on The Multinational Companies in Indonesia Novita, Wellia; Rahmi Fahmy
Asean International Journal of Business Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1055.338 KB) | DOI: 10.54099/aijb.v1i1.65

Abstract

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.
Kinerja Perbankan dan Implikasinya terhadap Dividend Payout Ratio pada Perbankan Indonesia Puspita Rama Nopiana; Wellia Novita
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 1 (2026): Maret: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i1.3978

Abstract

Dividend policy is one of the key indicators used by investors to assess the stability and financial performance of banking companies. This study aims to analyze the effect of financial performance on the Dividend Payout Ratio in conventional banks in Indonesia during the 2021–2024 period. Financial performance is proxied by liquidity, Leverage, and profitability. This research employs a quantitative approach with an associative research design. The population consists of 43 conventional commercial banks listed on the Indonesia Stock Exchange up to 2024. The sampling technique uses purposive sampling, resulting in 24 conventional banks with a total of 96 panel data observations. The data used are secondary data obtained from the companies’ annual financial statements and analyzed using multiple linear regression. The results show that liquidity, proxied by Loan to Deposit Ratio (LDR), has a positive and significant effect on the Dividend Payout Ratio; Leverage, proxied by Debt to Asset Ratio (DAR), has a negative and significant effect on the Dividend Payout Ratio; and profitability, proxied by Return on Assets (ROA), has a positive and significant effect on the Dividend Payout Ratio. Furthermore, liquidity, Leverage, and profitability simultaneously have a significant effect on the Dividend Payout Ratio in conventional banks in Indonesia. This study indicates that the company’s financial performance is a key factor in determining dividend policy in the banking sector.
Analysis of External Factors Affecting Audit Quality in Indonesia Wellia Novita; Puspita Rama Nopiana; Yovy Annisa Putri
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.272 KB) | DOI: 10.54099/ijibmr.v2i1.143

Abstract

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on audit quality, either partially or simultaneously in Indonesian companies, namely manufacturing the basic and chemical industrial sectors listed on the IDX for the 2015-2019 period. The method used is a quantitative method, where the population in the study is to take a total of Indonesian companies, especially manufacturing companies in the basic and chemical industrial sector in Indonesia from the 2015-2019 period, which is as many as 76 companies. Samples taken from the population are those that meet the predetermined criteria, so that only 43 companies are used as samples for this study. The data used for this study were 215 (43 companies x 5 years of financial reporting period). The results of the study explain a) Audit tenure has no significant effect on audit quality, where the audit engagement period is not a problem for quality audits, b) auditor reputation does not significantly affect audit quality in Indonesian companies. This proves that the size of the KAP does not affect the quality of the audit provided, so that the public accounting profession maintains public trust, c) KAP rotation has a significant influence on audit quality in Indonesian companies so that auditors must pay attention to KAP rotation which is regulated by regulations, d) audit tenure, auditor reputation and KAP rotation together have no significant effect on audit quality in Indonesian companies. This is generally regulated by regulations, so it is only necessary to supervise the established procedures so that audit quality can be presented properly and fairly.
Pengembangan Lanjutan Program ANTIK melalui Pembuatan Ecobrick dan Aplikasi ESGIN:Pengurangan Sampah Plastik dan Insentif Keberlanjutan pada KPM PKH Yohan Fitriadi; Wellia Novita; Selfi Hastria Ningsih; Puspita Rama Nopiana
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 2 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/6fsw8275

Abstract

Program Arisan Tabungan Organik (ANTIK) sebelumnya berfokus pada pemilahan sampah organik, pengomposan, dan pemanfaatan kompos untuk kegiatan produktif rumah tangga. Kegiatan lanjutan ini memperluas intervensi pada pengelolaan sampah plastik melalui pembuatan ecobrick serta pengenalan aplikasi ESG-IN sebagai sarana pencatatan aksi keberlanjutan dan akses terhadap insentif berbasis digital. Kegiatan dilaksanakan pada Kelompok Penerima Manfaat Program Keluarga Harapan (KPM PKH) di Kecamatan Kuranji, Kota Padang, dengan melibatkan 25 peserta. Metode yang digunakan adalah pendampingan partisipatif melalui edukasi audiovisual, demonstrasi, praktik langsung, pengenalan aplikasi, observasi, diskusi kelompok, dan dokumentasi keluaran. Plastik yang digunakan terutama berasal dari kemasan bekas sampo dan sabun cuci. Peserta memperoleh penjelasan melalui video mengenai proses pembuatan ecobrick dan kemungkinan pemanfaatannya sebagai modul untuk membentuk meja. Hasil kegiatan menunjukkan terbentuknya 14 ecobrick. Observasi dan diskusi mengindikasikan penguatan kesadaran peserta mengenai pentingnya mengurangi sampah plastik serta memahami bahwa sampah yang semula dianggap tidak berguna dapat diolah menjadi produk fungsional. Pada sesi digital, aplikasi ESG-IN yang dikembangkan oleh PT ESG Indonesia diperkenalkan kepada peserta, termasuk mekanisme penukaran secara daring dan pilihan hadiah berupa telepon seluler, beras, mi instan, earphone, kotak makan, dan tas. Pada tahap awal, baru 3 dari 25 peserta (12%) yang menggunakan aplikasi karena sebagian besar peserta tidak membawa telepon pintar saat kegiatan. Temuan ini menunjukkan bahwa integrasi praktik fisik dan teknologi digital memiliki potensi memperkuat motivasi keberlanjutan, tetapi keberhasilannya memerlukan strategi literasi digital, dukungan perangkat, pendampingan akun, dan mekanisme pencatatan alternatif bagi peserta yang belum siap menggunakan aplikasi secara mandiri.
Co-Authors Alfarisy, Moh Fany Anatia Agusti Anita Ade Rahma Devi Edriani Dewi, Aminar Sutra Dewi, Mike Kusuma Edriani, Devi Elviza, Resti Endriani, Devi Fahmy, Rahmi Kusnara, Hasti Pramesti Masyhuri Hamidi, Masyhuri Puspita Rama Nopiana Puspita Rama Nopiana Puspita Rama Nopiana SELFI HASTRIA NINGSIH Suhanda Suhanda Winda Afriyenis Yohan Fitriadi Yohan Fitriadi Yohan Fitriadi Yovy Annisa Putri Zusmawati Zusmawati