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All Journal Journal of Accounting and Investment Reviu Akuntansi dan Bisnis Indonesia Sharia Economic Review Journal (SHACRAL) Journal of Research Analysis and Management Reviews
Murti, Citra Dhistia
Program Studi Akuntansi Universitas Muhammadiyah Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Motivasi Kerja, Self Efficacy dan Internal Locus of Control Terhadap Kinerja Karyawan Badan Kredit Desa (BKD) Citra Dhistia Murti; Evy Rahman Utami
Reviu Akuntansi dan Bisnis Indonesia Vol 5, No 2 (2021): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v5i2.13550

Abstract

Latar Belakang:Penelitian ini dilatarbelakangi oleh data yang menunjukkan adanya persaingan antara Badan Kredit Desa (BKD) dengan bank umum lainnya yang dapat mempengaruhi kinerja karyawan, sehingga peneliti tertarik untuk melakukan penelitian ini.Tujuan:Penelitian ini bertujuan untuk menguji pengaruh motivasi kerja, self efficacy, dan internal locus of control terhadap kinerja karyawan BKD.Metode Penelitian:Penelitian ini menggunakan metode survey dengan menyebar 132 kuesioner kepada karyawan BKD. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda dengan aplikasi SPSS versi 2.0.Hasil Penelitian:Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif terhadap kinerja karyawan, self efficacy dan internal locus of control tidak berpengaruh terhadap kinerja karyawan.Keterbatasan Penelitian:Penelitian ini hanya menggunakan data kuesioner, tanpa menggunakan wawancara sehingga hasil yang diperoleh kurang optimal.Keaslian/Novetly Penelitian:Penelitian ini menambah variabel independen motivasi kerja dan menggunakan objek penelitian yaitu Badan Kredit Desa. Variabel motivasi kerja ditambah karena hasil motivasi kerja sebelumnya belum konsisten.
What is Known About Environmental Cost Accounting? Systematic Literature Review Citra Dhistia Murti
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.449 KB) | DOI: 10.18196/jai.v24i1.16180

Abstract

Research aims: This study evaluates articles dealing with environmental cost accounting to learn a valuable lesson. Design/Methodology/Approach: This study used the review procedure by Hoque (2014) with several analyzes employed in the prior research by Anggraini et al. (2022). Articles were then reviewed and identified by entering the keywords "environmental" AND "cost" AND "accounting" in the Scopus database. After applying several criteria, this study utilized 45 articles for further analysis.Research findings: Four discussion themes can be further identified. The four topics discussed in this article included environmental cost accounting measurement, implementation, environmental performance, and environmental cost accounting disclosures.Theoretical contribution/Originality: Given the importance of environmental cost accounting applied in companies, to the best of the author's knowledge, there has been no literature review research on environmental cost accounting. Furthermore, this research explains what lessons can be drawn.
ISLAMIC TOURISM AS A STRATEGIC COMPONENT OF THE SHARIA ECONOMY: A SYSTEMATIC LITERATURE REVIEW Dhistia Murti, Citra
SHACRAL: Shari'ah Economics Review Journal Vol. 2 No. 3 (2025): Oktober
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/shacral.v2i3.92

Abstract

Islamic tourism has emerged as a significant segment within the global tourism industry, particularly in countries with Muslim-majority populations and regions seeking to tap into the growing Muslim travel market. This study aims to systematically review and synthesize existing literature on Islamic tourism as an integral component of the sharia economy, focusing on its conceptual foundations, development patterns, economic implications, and governance challenges. Employing a qualitative systematic literature review approach, this article analyzes peer-reviewed journal articles, institutional reports, and policy documents published between 2010 and 2024. The review is guided by predefined inclusion criteria, emphasizing scholarly works indexed in reputable databases and official statistical sources. The findings indicate that Islamic tourism is not merely a niche market but a comprehensive economic ecosystem encompassing halal hospitality, sharia - compliant financial services, cultural preservation, and ethical consumption. Several studies highlight the role of Islamic tourism in enhancing economic inclusivity, strengthening local micro-enterprises, and supporting sustainable development goals. However, the literature also reveals persistent challenges, including conceptual ambiguities, regulatory fragmentation, inconsistent standards of halal certification, and limited integration between tourism stakeholders and Islamic financial institutions. Empirical evidence from international tourism reports and national statistical agencies, including Indonesia’s Central Bureau of Statistics (BPS), demonstrates the growing contribution of Muslim-friendly tourism to national economies. Despite this potential, the implementation of Islamic tourism remains uneven across regions due to institutional, infrastructural, and policy constraints. This study contributes to the literature by offering a structured conceptual framework that positions Islamic tourism within the broader sharia economic system. It also identifies research gaps and proposes future research directions to strengthen theoretical development and policy formulation. The article is expected to provide valuable insights for academics, policymakers, and practitioners seeking to develop Islamic tourism as a sustainable economic strategy.
Analisis Efektivitas Sistem Kerja Hybrid terhadap Work-Life Balance dan Produktivitas Karyawan Generasi Milenial pada Perusahaan Startup di Yogyakarta Dhistia Murti, Citra
JARUM: Journal of Analysis Research and Management Review Vol. 2 No. 1 (2025): Januari
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v2i1.82

Abstract

Penelitian ini bertujuan menganalisis efektivitas sistem kerja hybrid terhadap work–life balance (WLB) dan produktivitas karyawan generasi milenial pada perusahaan rintisan di Yogyakarta. Menggunakan pendekatan kualitatif deskriptif–eksploratif, data dikumpulkan melalui wawancara mendalam, observasi, dan studi dokumentasi, lalu dianalisis menggunakan model Miles & Huberman (reduksi data, penyajian, dan penarikan kesimpulan). Hasil menunjukkan bahwa fleksibilitas ruang waktu dan task–location fit (memadankan jenis tugas dengan lokasi kerja) menjadi mekanisme kunci yang mendorong peningkatan fokus dan koordinasi, sehingga WLB dan produktivitas cenderung membaik. Namun, manfaat tersebut tidak merata: tantangan utama meliputi kaburnya batas kerja pribadi, disiplin diri saat WFH, koordinasi lintas lokasi, serta meeting overload. Efektivitas hybrid sangat dipengaruhi kesiapan sosio-teknis kebijakan dan pedoman kolaborasi yang jelas, infrastruktur digital andal, serta dukungan manajerial. Penelitian ini memberi kontribusi praktis berupa rekomendasi perancangan kebijakan hybrid yang berimbang antara fleksibilitas dan akuntabilitas hasil, serta kontribusi teoretis pada literatur HRM kontemporer di konteks ekonomi berkembang.
TRANSFORMASI AKUNTANSI MANAJEMEN DI TENGAH PENERAPAN ARTIFICIAL INTELLIGENCE DALAM DUNIA BISNIS Dhistia Murti, Citra; Fitriyana, Mifta
JARUM: Journal of Analysis Research and Management Review Vol. 3 No. 1 (2026): January
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v3i1.109

Abstract

Penelitian ini membahas transformasi akuntansi manajemen di tengah penerapan Artificial Intelligence (AI) dalam dunia bisnis modern. Perkembangan teknologi digital mendorong perusahaan untuk mengadopsi AI guna meningkatkan efisiensi, akurasi, serta kualitas informasi dalam pengambilan keputusan strategis. Penelitian ini bertujuan untuk mengeksplorasi pengaruh AI terhadap praktik akuntansi manajemen, khususnya dalam proses budgeting, forecasting, pengendalian biaya, dan pengukuran kinerja. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi literatur melalui analisis jurnal internasional, buku akademik, serta laporan organisasi profesi terkait penerapan AI di bidang akuntansi. Hasil kajian menunjukkan bahwa AI mampu mengotomatisasi berbagai proses akuntansi manajemen, memperkuat analisis prediktif, serta menggeser peran akuntan manajemen menjadi mitra strategis berbasis data. Namun, implementasi AI juga menimbulkan tantangan seperti kebutuhan kompetensi baru, risiko keamanan data, serta isu etika dan transparansi algoritma. Oleh karena itu, perusahaan perlu mempersiapkan sumber daya manusia, memperkuat sistem pengendalian internal, serta mengintegrasikan AI secara bertahap agar transformasi berjalan efektif.
Co-Authors Evy Rahman Utami Mifta Fitriyana