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Tren Riset Keberlanjutan dalam Pendidikan Akuntansi: Suatu Kajian Bibliometrik Oktavianto, Rizki; Siregar, Merinda Noorma Novida; Wijayanti, Yunita
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.18200

Terdapat peningkatan minat terhadap analisis penelitian di bidang pendidikan berkelanjutan. Namun, masih jarang yang mengeksplorasi pada bidang pendidikan akuntansi yang berkelanjutan. Oleh karena itu, penelitian ini bertujuan memberikan jawaban atas kesenjangan tersebut dengan meninjau secara sistematis penelitian akademis tentang keberlanjutan di bidang pendidikan akuntansi melalui analisis bibliometrik. Penelitian ini mengidentifikasi dan menganalisis berbagai literatur ilmiah untuk menemukan topik utama, sumber, penulis, artikel yang banyak dikutip, dan negara-negara yang membahas mengenai pendidikan berkelanjutan dalam ranah pendidikan akuntansi. Penelitian ini turut memahami struktur konseptual, intelektual, dan sosial dari literatur terkait pendidikan akuntansi yang berkelanjutan. Analisis bibliometrik berfokus pada artikel jurnal terindeks Scopus yang dipublikasikan pada rentang tahun 1995 hingga 2023. Hasil penelitian disajikan dalam dua bagian. Pertama, analisis kuantitatif terkait gambaran umum pendidikan akuntansi yang berkelanjutan dalam bentuk tabel, grafik, dan pemetaan. Pada tahap ini ditemukan 327 artikel terpublikasi. Kedua, melakukan kajian literatur dari lima literatur yang memiliki sitasi terbesar. Hasil penelitian bermuara pada suatu konklusi bahwa peneliti-peneliti di masa depan dapat mengkorelasikan topik keberlanjutan dalam pendidikan akuntansi dengan variabel-variabel yang belum banyak diteliti, seperti kurikulum, kemampuan kerja calon lulusan, kepemimpinan, peningkatan kualitas pendidikan, dan praktik manajemen terbaik.

A Comprehensive Study of Artificial Intelligence on Financial Analysis: A Bibliometric Analysis Oktavianto, Rizki; Hardini, Evy Nurhayati Sri
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.66248

ABSTRACTThis study aims to analyze various scientific literature using bibliometric analysis to find the main topics, sources, authors, and articles that are widely cited and countries that study the implementation of artificial intelligence for financial statement analysis. This study consists of 181 articles in Scopus-indexed journals published during 2000-2023The research results are presented in two parts. First, the quantitative analysis provides an overview of the implementation of artificial intelligence for financial statement analysis. This analysis is presented as tables, graphs, and maps. Second, conduct a literature review of ten articles with the most significant citations. The findings suggest that the potential for future research into the application of AI in financial statement analysis is still rather significant. Further study could focus on the implementation of AI in fraud prevention and the implementation of AI in financial crime prevention.Keywords: Artificial intelligence, Bibliometric, Biblioshiny, Financial statement analysisABSTRAKPenelitian bertujuan menganalisis berbagai literatur ilmiah menggunakan analisis bibliometrik untuk menemukan topik utama, sumber, penulis, artikel yang banyak dikutip, dan negara-negara yang mengkaji implementasi kecerdasan buatan untuk analisis laporan keuangan. Analisis bibliometrik dalam penelitian ini difokuskan pada artikel jurnal terindeks Scopus yang dipublikasikan dalam rentang tahun 2000 hingga 2023. Hasil penelitian disajikan dalam dua bagian. Pertama, analisis kuantitatif yang memberikan gambaran umum tentang implementasi kecerdasan buatan untuk analisis laporan keuangan. Analisis ini disajikan dalam bentuk tabel, grafik, dan pemetaan. Pada analisis ini ditemukan sebanyak 181 artikel yang telah terbit. Kedua, melakukan kajian literatur yang memiliki pada sepuluh artikel dengan jumlah sitasi terbesar. Hasil penelitian bermuara pada suatu konklusi bahwa prospek riset ke depan terkait implementasi AI dalam analisis laporan keuangan masih relatif tinggi. Penelitian terkait implementasi AI dalam penanggulangan fraud dan implementasi AI dalam pencegahan kejahatan finansial dapat menjadi topik yang relevan untuk diteliti selanjutnya. Kata Kunci: Analisis laporan keuangan, Bibliometric, Biblioshiny, Kecerdasan buatan

Predicting Agricultural Product E-Commerce Usage Behavior In Indonesia With Machine Learning Algorithms Irwandi, Putra; Oktavianto, Rizki; Adetyaa, Aulia; Sopian, Sopan
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 1 (2025): Nominal April 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i1.71565

This study aims to identify factors that predict the usage behavior of agricultural product e-commerce platform in Indonesia with a comprehensive approach using machine learning algorithms. The research model uses the theory of technology acceptance and use (UTAUT), which consists of variables of social influence, supporting conditions, usage behavior, performance expectancy, effort expectancy, behavioral intention, and supporting conditions. The data in this study were collected throuh an online survey. Model analysis uses a partial least square-structural equation model (PLS-SEM) approach. Furthermore, machine learning algorithms were used to analyze the relationship between elements in the research model. The results showed that behavioral intentions were predicted by performance expectations, effort expectations, social influence, and supporting factors. Agricultural product e-commerce usage behavior is influenced by these behavioral intentions. This study also emphasizes the importance of further research on the application of machine learning algorithms in predicting agricultural e-commerce consumption behavior. Keywords: UTAUT; Machine Learning Algorithms; Agricultural Product e-commerce ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memprediksi perilaku penggunaan platform e-commerce produk pertanian di Indonesia dengan pendekatan komprehensif menggunakan algoritma machine learning. Model penelitian menggunakan teori penerimaan dan penggunaan teknologi (UTAUT), yang terdiri dari variabel pengaruh sosial, kondisi pendukung, perilaku penggunaan, harapan kinerja, harapan usaha, niat perilaku, dan kondisi pendukung. Data dalam penelitian ini diperoleh melalui survei online. Analisis model menggunakan pendekatan partial partial least square-structural equation model (PLS-SEM). Lebih lanjut, algoritma machine learning digunakan untuk menganalisis hubungan antar elemen dalam model penelitian. Hasil penelitian menunjukkan bahwa niat perilaku diprediksi oleh ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan faktor pendukung. Perilaku penggunaan platform e-commerce produk pertanian dipengaruhi oleh niat perilaku tersebut. Penelitian ini juga menekankan pentingnya penelitian lebih lanjut mengenai penerapan algoritma machine learning dalam memprediksi perilaku konsumsi e-commerce pertanian. Kata Kunci: UTAUT, Algoritma Machine Learning, E-commerce Produk Pertanian

Ijiri or Grigg: Where do Indonesian Accounting Scholars Go? Oktavianto, Rizki; Warsono, Sony
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 3, March 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i4.56142

Financial scandals have raised issues of trust and transparency in the double-entry bookkeeping (DEB) system. This led to adding a third entry to DEB, called triple entry accounting. TEA is not a new idea. This idea has been around since 1982 proposed by Yuji Ijiri, an accounting professor. Also, in 2005, Ian Grigg, a financial cryptographer offered the idea of TEA in a different format. These two different initial concepts of TEA gave rise to TEA research with different alignments. This study conducted a systematic review of 11 TEA articles written by Indonesian accounting scholars and published between 2005 and 2024. This study explores accounting scholars' knowledge domains and their alignment with the original idea of TEA. The results showed that all Indonesian accounting scholars who wrote TEA align with Grigg's initial ideas. This research recommends further research to design ideas for integrating Ijiri and Grigg's TEA concepts to anticipate financial statement fraud.

Need Assessment Pembinaan Ekstrakurikuler Kemahasiswaan di Perguruan Tinggi Siregar, Merinda Noorma Novida; Oktavianto, Rizki
Ideguru: Jurnal Karya Ilmiah Guru Vol 9 No 3 (2024): Edisi September 2024
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v9i3.861

Extracurricular activities play an important role in supporting intracurricular and co-curricular activities in realizing quality college graduate output. Student extracurricular coaching in the era of Merdeka Belajar Kampus Merdeka (MBKM) faces several challenges ranging from the demands of student ranking to the demands of the world of work skills. The research aims to determine the need for extracurricular student development in higher education, which includes: 1) How is the implementation of student extracurricular coaching; 2) Obstacles faced by students in the implementation of extracurricular activities; 3) The needs of students to support student extracurricular activities. This research is exploratory descriptive research with a questionnaire instrument for data collection. The data analysis technique uses qualitative and quantitative descriptive analysis. The results showed: 1) The implementation of student extracurricular coaching is generally good; 2) Supporting facilities and student services are obstacles faced by students; 3) Students need supporting facilities, especially sports facilities and excellent service in student services. This research has a theoretical contribution to expanding the study of extracurricular student affairs in higher education. In addition, the results of this study are able to make a practical contribution as a basis for developing a model for fostering extracurricular student affairs in higher education.

Telaah Bibliometrik Tren Riset Creative Entrepreneurship dalam Bidang Pendidikan Priristia, Fahayu; Oktavianto, Rizki; Ria, Reny Refitaningsih Peby
Ideguru: Jurnal Karya Ilmiah Guru Vol 9 No 2 (2024): Edisi Mei 2024
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v9i2.869

The dominance of vocational secondary education graduates as contributors to the open unemployment rate, as shown by the results of the BPS national labor force survey in 2023, provides a challenge faced by educational institutions to improve the distribution of graduates into the world of work. Optimizing creative entrepreneurship can be a solution to this problem. The implementation of various policies and practices related to creative entrepreneurship in the education sector is greatly helped by research. This study uses bibliometrics to identify and map various scientific publications to determine the topics, sources, authors, frequently referenced articles and main countries that discuss creative entrepreneurship in education. This research will also discuss the conceptual, intellectual, and social structure of the literature related to creative entrepreneurship. This bibliometric analysis used 258 Scopus-indexed journal articles published in the last ten years.. The discussion provides an overview of creative entrepreneurship research in education using tables, graphs, and mapping. It provides recommendations for future research related to creative entrepreneurship in education. The bibliometric review resulted in a conclusion that the prospect of creative entrepreneurship research in education is still relatively high. Further research is suggested on the topic of developing entrepreneurship learning based on leadership, problem-solving, creative thinking skills, and professional aspects.

Blockchain technology and auditor: a scientific mapping and future research paths Oktavianto, Rizki; Hardini, Evy Nurhayati Sri; Sibarani, Blasius Erik
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 1 (2026): Nominal April 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i1.87985

This study presents a systematic literature review (SLR) examining the relationship between blockchain technology implementation and the audit profession, particularly its implications for auditors’ roles and practices. The review follows established SLR guidelines and focuses on peer-reviewed English-language articles in the fields of business, management, and accounting published between 2018 and 2024. After a rigorous screening process, 50 articles were selected for in-depth bibliometric and qualitative content analysis. The findings identify three main streams of research: (1) the impact of blockchain technology on the audit profession; (2) the integration of blockchain into accounting and auditing practices; and (3) emerging issues and future challenges in blockchain-based auditing environments. This study contributes by synthesizing current knowledge and proposing directions for future research on blockchain and auditing.

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