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Molina
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Implementation of Human Resource Accounting in Indonesia: A Bibliometric Analysis Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso; Wan Zuriati Wan Zakaria
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.240

Abstract

Human Resources (HR) refers to the assets of a company or organization. The role of this asset is realized in the form of innovative, skilled, and creative thoughts and energy so that it can increase performance efficiency and effectiveness and take the company or organization in a more advanced direction. Human resources information must be presented informatively and communicatively. One way to do this is through human resource accounting. Therefore, a study is needed on the application of human resource accounting in Indonesia. The method used is bibliometric analysis with clustering and density. This research also tries to review the main themes raised in the study topic, to make it easier for the author to classify themes in the analysis. Based on the findings of this research, it is known that the keyword that appears most frequently is "human resources." The findings of scientific literature also show the themes most frequently raised in studies of the application of human resource accounting in Indonesia. These themes include disclosure and application of human resource accounting, the impact of implementing human resource accounting, as well as determinants of disclosure or application of human resource accounting.
The Implementation of Cloud Accounting in Indonesia: A Bibliometric Analysis Molina; Dhieka Avrilia Lantana; Erwin Indriyanto; Kumba Digdowiseiso; Zalailah Salleh
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.241

Abstract

This research adopts a bibliometric analysis approach to investigate the development of Cloud Accounting implementation in Indonesia in the 2018-2023 time period. Data was obtained via Google Scholar using keywords related to "Cloud Accounting in Indonesia". Search results were exported and analyzed using VOSViewer software to identify patterns, trends, and contributions of related researchers, journals, and conferences. The analysis involves mapping the distribution of keywords, researcher collaboration, annual publication evaluation, and article citation mapping. The research results show an exponential growth in researchers' interest in implementing Cloud Accounting in Indonesia. The increasing number of publications, peaking in 2023 with 147 publications, reflects the relevance of this topic in academic literature. Keyword analysis illustrates the shift in research focus from traditional aspects to “Cloud Accounting Adoption” and “SMES”. Research collaborations indicate active research groups, while journal analysis identifies influential academic platforms. Research themes that have not been widely explored, such as "Cloud Computing" and "Cloud Accounting Systems", represent future research opportunities. These findings provide in-depth insight into the implementation of Cloud Accounting in Indonesia, supporting academic and practical understanding in the context of the adoption of this technology.
The Implementation of Green Accounting in Indonesia: A Bibliometric Analysis Muhammad Nur; Molina; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.242

Abstract

The implementation of Green Accounting has become an important topic in academic literature. Indonesia, as a country with significant environmental challenges, increasingly supports this initiative. This study aims to analyze the development of Green Accounting research in Indonesia. Bibliometric data were obtained from Google Scholar for articles published between 2017 and 2023. The analysis involved the use of VOS Viewer to depict research networks, distribution of articles, and citations in time. The results show a growing trend in Green Accounting research in Indonesia. However, company awareness of its implementation is still low. Trends show an increase in the number of articles and citations until 2018, but a decline thereafter. Major journal distributions include Elsevier, mdpi.com, and emerald.com. The implementation of Green Accounting in Indonesia faces obstacles, especially in efforts to balance economic and environmental development. These research trends are evolving, although implementation challenges remain apparent. This provides important insight into efforts to encourage understanding and awareness of the role of Green Accounting in achieving sustainable development in Indonesia.
A Bibliometric Analysis of CEO Narcissism in Accounting Research Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.243

Abstract

The progress of a company cannot be separated from the role of the Chief Executive Officer or CEO. The CEO is the party who occupies the highest position in the company and has a big influence on the decisions taken by a company. To assess the quality of a CEO, you can use the CEO's level of narcissism. CEO narcissism consists of positive and negative narcissism. Positive narcissism is indicated by optimism, while negative narcissism is indicated by arrogance. Therefore, research on CEO narcissism is needed in accounting research, considering that accounting plays a role in showing financial transactions in the company. The method used is bibliometric analysis with VOSviewer and perish or publish. Based on research, it is known that "CEO" has a strong relationship with the keywords "company", "factor", "narcissism", "role", "CEO narcissism", and "research". Furthermore, if we look at the results of the bibliometric analysis using the density model, it can be seen that the topics most frequently raised in the study of CEO narcissism in accounting research include "CEO", "role", "narcissism", "CEO narcissism", "research", and " company.
The Value of Accounting Information on Stock Prices: A Systematic Literature Review Rozhaiza Taha; Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.247

Abstract

This literature study explores the complexity of the relationship between the value of accounting information (accounting profit, book value of equity, operating cash flow, and leverage) and stock prices in the context of the Indonesian financial market. The research methodology uses a Systematic Literature Review (SLR) with an in-depth analysis approach to related research. The research results show that the influence of accounting profits on stock prices is complex and influenced by external factors such as market conditions, regulatory policies and economic uncertainty. The relevance of the book value of equity as an indicator of company fundamentals influences stock prices, but variability depends on the industry and company size. Operating cash flow, although important, has a non-linear relationship with stock prices, influenced by macroeconomic factors and industrial policy. The leverage variable has an impact on a company's risk and resilience, although its direct influence on share prices is not always consistent. Global external factors and regional variability influence investors' perceptions of accounting information and stock prices. This research underscores the importance of considering industry context and external factors in evaluating the value of accounting information in making intelligent and informational investment decisions in complex financial markets
Co-Authors Arni Karina Azwadi Ali Dhieka Avrilia Lantana Erwin Indriyanto Hafiza Aishah Hashim Kumba Digdowiseiso Muhammad Nur Rozhaiza Taha Wan Zuriati Wan Zakaria Zalailah Salleh