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All Journal Jurnal Al-Iqtishad Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ilmiah Wahana Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hukum Ekonomi Syariah KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI Quantitative Economics and Management Studies Behavioral Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Akuntansi AKUNESA KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JAKA (Jurnal Akuntansi, Keuangan dan Auditing) EKONOMIKA SYARIAH : Journal of Economic Studies E-Jurnal Akuntansi TSM Worksheet : Jurnal Akuntansi Realible Accounting Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Jurnal Ekonomi, Manajemen, Akuntansi Edueksos: Journal Pendidikan Sosial dan Ekonomi
Nor Rahma Rizka
Politeknik Negeri Tanah Laut
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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The Gen Z Accountant: Bridging Digital Skills and Traditional Practices Diana Putri; Nor Rahma Rizka
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11981

Abstract

The accounting profession is experiencing a profound transformation as digital technologies, including artificial intelligence and data analytics. This change calls for a new generation of accountants, particularly Generation Z, who are recognized as digital natives. This paper uses the narrative literature review method to explores the educational strategies necessary to bridge the gap between digital skills and traditional accounting practices. By adopting active learning methodologies and prioritizing technology focused training, educators can enhance student engagement and foster a culture of innovation in accounting education. The study advocates for ongoing professional development to ensure that future accountants possess the technological acumen required to navigate the digital landscape effectively. The integration of digital skills training into accounting curricula is not only essential for individual employability but also for the sustainability and growth of the accounting profession in an increasingly digital world.
PENGARUH TRANSAKSI PIHAK BERELASI TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Anggie Yolanda Ritonga; Dedek Saripah; Nor Rahma Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 6 No. 2 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v6i2.15930

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh transaksi pihak berelasi dan koneksi politik terhadap kecurangan laporan keuangan dengan kepemilikan manajerial sebagai variabel pemoderasi. Populasi penelitian ini sebanyak 178 perusahaan manufaktur yang diperoleh dari situs idx dan beberapa dari situs resmi masing-masing perusahaan dengan metode pengambilan sampel purposive sampling, diperoleh sampel sebanyak 33 perusahaan untuk 5 tahun pengamatan dengan melihat laporan keuangan dan tahunan sehingga total amatan penelitian sejumlah 165 pengamatan. Metode pengujian statistik yang dilakukan dengan model analisis regresi logistik. Pengolahan data menggunakan software SPSS versi 24 dengan proses analisis data yang dilakukan terlebih dahulu adalah analisis statistik deskriptif, uji keseluruhan model, uji kelayakan, uji koefisien determinan, uji matriks klasifikasi, pengujian hipotesis dengan regresi logistik, dan terakhir uji moderasi. Hasil penelitian secara parsial menunjukkan transaksi pihak berelasi tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian moderasi menunjukkan transaksi pihak berelasi yang dimoderasi oleh kepemilikan manajerial tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian ini dapat dijadikan rujukan bagi peneliti selanjutnya dan penelitian ini terbatas pada sedikit data perusahaan sampel yang melakukan kecurangan laporan keuangan.
Integration of Sharia Compliance, Environmental, Social, and Governance (Esg) on Financial Performance: an Empirical Study Across Sharia and Conventional Banks Fitra Izzadieny; Deafatunnizwa Ulfida; Nor Rahma Rizka; M Bastian; Rahmatullah Alfikri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 2 (2025): December 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i2.10262

Abstract

This study aims to analyze the effect of ESG and Sharia compliance on the financial performance of banks in Indonesia, measured by ROA, and to examine the role of Sharia compliance as a moderating variable. This quantitative study uses secondary data from 34 banks listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Purposive sampling was used for sample selection, while the analysis was conducted using multiple linear regression with SPSS version 25. The results show that ESG has a positive and significant effect on ROA, meaning that the application of sustainability principles increases bank profitability. Sharia compliance also has a positive and significant effect on ROA, indicating that sharia practices support financial performance. However, the interaction between ESG and sharia compliance does not have a significant effect on ROA, while the Size variable has a positive but insignificant effect. These findings support legitimacy theory and stakeholder theory, and provide recommendations for banks to strengthen the integration of ESG and sharia principles in order to improve financial sustainability. This study is an initial empirical study that examines the moderation of sharia compliance in the relationship between ESG and the financial performance of Indonesian banks. Penelitian ini menganalisis bagaimana praktik Lingkungan, Sosial, dan Tata Kelola (ESG) serta kepatuhan Syariah memengaruhi kinerja keuangan bank-bank di Indonesia, yang diukur melalui Return on Assets (ROA), dengan kepatuhan Syariah juga dipertimbangkan sebagai faktor moderasi. Menggunakan pendekatan kuantitatif, penelitian ini menganalisis data sekunder dari 34 bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024 dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa praktik ESG dan kepatuhan Syariah memiliki dampak positif dan signifikan terhadap ROA, menunjukkan bahwa inisiatif keberlanjutan dan kepatuhan terhadap prinsip-prinsip Islam berkontribusi pada peningkatan profitabilitas. Namun, interaksi antara ESG dan kepatuhan Syariah tidak memiliki dampak signifikan terhadap ROA, mengindikasikan bahwa integrasi praktik keberlanjutan dengan prinsip-prinsip etika Islam belum sepenuhnya terwujud. Temuan ini konsisten dengan teori legitimasi dan teori pemangku kepentingan, yang menekankan pentingnya kepatuhan etika dan akuntabilitas sosial dalam perbankan. Studi ini merekomendasikan agar bank memperkuat sinergi antara prinsip ESG dan Syariah untuk mendorong stabilitas dan keberlanjutan keuangan. Sinergi yang kuat antara struktur tata kelola, Dewan Pengawas Syariah (DPS), dan komite ESG mendukung implementasi ESG yang akuntabel dan membantu mencegah ketidakberesan. Pendekatan terintegrasi ini tidak hanya memperkuat mekanisme pengawasan internal tetapi juga meningkatkan kredibilitas institusional dan kepercayaan publik, yang pada akhirnya berkontribusi pada peningkatan kinerja keuangan.  
UNDERSTANDING STOCK RETURN DRIVERS: THE INTERPLAY BETWEEN NET PROFIT, OPERATING CASH FLOW, AND DIVIDEND POLICY IN IDX QUALITY 30 COMPANIES Deafatunnizwa Ulfida; Nor Rahma Rizka; Fitra Izzadieny; Try Edi Suwarno
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3369

Abstract

This study examines the impact of stock price, net profit and operating cash flow on stock return, with the dividend serving as a moderating variable. The research focuses on companies listed on IDX Quality 30 companies over the period 2021 to 2024. The main problem addressed is the lack of comprehensive empirical evidence on how core financial performance indicators influence stock valuation within highly selective and fundamentally strong firms such as those in the IDX Quality 30 Index. Although these companies are considered financially robust and attractive to investors, there remains uncertainty about the relative importance of profitability, liquidity, and dividend policy in driving their market valuation. Recognizing the importance of financial performance indicators in stock valuation, this study seeks to determine whether stock price, net profit, netoperating cash flows significantly influence stock return, and whether dividend policy enhances this relationship. The analysis will employ multiple regression techniques to examine both direct and moderating effects. By incorporating operating cash flow alongside net profit, the study attempts to provide a more comprehensive understanding of the drivers of stock returns. While data collection and analysis are currently in progress, the findings are expected to contribute valuable insights to both investors and corporate decision-makers regarding financial strategy and market perception. Future stages of the research will include empirical testing, interpretation of results, and implications for investment practices and corporate policy.
Environmental, Social, and Governance (ESG) and Corporate Governance: A Scopus-Based Bibliometric Analysis (2016–2025) Nor Rahma Rizka; Fitra Izzadieny; Deafatunnizwa Ulfida; Rahmi Nadiar; Diva Trimuliani
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.013

Abstract

This study maps the intellectual structure and thematic evolution of Environmental, Social, and Governance (ESG) and Corporate Governance research through a bibliometric analysis of 1,826 Scopus-indexed journal articles published between 2016 and 2025. Using VOSviewer, the study analyzes publication trends, leading authors, highly cited articles, and keyword co-occurrence through network, overlay, and density visualizations. The findings show a significant increase in publications, particularly after 2022, reflecting growing interest in ESG-related governance issues. ESG performance emerged as the dominant theme, closely linked to board characteristics, ESG disclosure, innovation, and sustainable development. Six major thematic clusters were identified, revealing a shift toward digital transformation, green innovation, responsible investment, and ethical issues such as greenwashing and tax avoidance. These findings offer insights into current trends and future directions for ESG and Corporate Governance research. Penelitian ini bertujuan memetakan struktur intelektual dan perkembangan tematik kajian Environmental, Social, and Governance (ESG) dan Corporate Governance melalui analisis bibliometrik terhadap 1.826 artikel jurnal terindeks Scopus yang diterbitkan pada periode 2016–2025. Analisis dilakukan menggunakan VOSviewer untuk mengkaji tren publikasi, penulis terproduktif, artikel dengan sitasi tertinggi, serta kemunculan kata kunci melalui visualisasi network, overlay, dan density. Hasil penelitian menunjukkan peningkatan publikasi yang signifikan, terutama setelah tahun 2022, yang mencerminkan meningkatnya perhatian terhadap isu ESG dan tata kelola perusahaan. ESG performance muncul sebagai tema penelitian yang paling dominan dan berkaitan erat dengan karakteristik dewan, pengungkapan ESG, inovasi, dan pembangunan berkelanjutan. Analisis juga mengidentifikasi enam klaster tematik utama yang menunjukkan pergeseran fokus menuju transformasi digital, green innovation, responsible investment, serta isu etis seperti greenwashing dan tax avoidance. Temuan ini memberikan wawasan mengenai tren penelitian terkini dan arah pengembangan studi ESG dan Corporate Governance di masa mendatang.
Corporate Social Responsibility and Corporate Governance:A Bibliometric Review Nor Rahma Rizka; Diana Putri
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 24 No. 1 (2025): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/qkpnxf89

Abstract

This study aims to map the development of literature or research related to corporate social responsibility (CSR) and corporate governance (CG) through a bibliometric approach. Data were obtained from the Scopus database and filtered based on the type of scientific document and only included articles in English, resulting in 1,530 for analysis. Bibliometric analysis includes annual publication trends, identification of authors and articles with the highest citations, and visualization of both topic networks, research time trends for related topics, and mapping of topic frequency levels to be raised in research. The results show a significant increase in publications from 2015 to 2024, with Krüger's (2015) article being the most cited. VOSviewer visualization reveals a strong relationship between CSR and CG with themes such as performance, firm value, and sustainability. This study not only maps the direction of scientific discourse development but also provides a strong foundation for further research that is more relevant to the needs of the era.
Co-Authors Ade, M. Syahwal agustina, imelda Alfikri, Rahmatullah Amelia, Noor Anggie Yolanda Ritonga Annisa Tri Hidhayati Astia Putriana, Astia Azizah, Noor Aulya Deafatunnizwa Ulfida Deafatunnizwa Ulfida Dedek Saripah Diana Putri Diana Putri Diana Putri Diva Trimuliani Faisal Fadly Pulungan Fitra Izzadienny Fitra Izzadieny Ika Ila Nurhuddah Indriyani Indriyani Ines Saraswati Machfiroh Ines Saraswati Machfiroh Machfiroh Laoli, Victorinus M Bastian Muhana, Muriyana Nanda, Widya Rahma Noor Amelia Nurmalina, Radna Nurul Yakin Prabowo, Kristianto Tricahya Rahman, Gusti Yuni Rahmi Nadiar Rahmi Nadiar Rahmi, Audina Ramadhani, Octavia Rika Meidiana Rahayu Rininda, Bella Puspita Rizky Mega Arini Sajidah, Hana Saudah seprina riani Sinaga, Ananda Sabrida Tora Br Siti Ramadina Suwarno, Try Edi Tjiptohadi Sawarjuwono Ulfida, Deafatunnizwa Wawan, Endang Wigati Werdiningsih Yacobus Soegiarto