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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Ilmu Sosial JABE (Journal of Accounting and Business Education) Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Ideguru: Jurnal Karya Ilmiah Guru
Rizki Oktavianto
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Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR DETERMINAN HASIL PEMBELAJARAN DARING MAHASISWA: PERAN MOTIVASI INTRINSIK, MOTIVASI EKSTRINSIK, DAN REGULASI DIRI Eka Ary Wibawa; Rizki Oktavianto; Joni Susilowibowo
Jurnal Pendidikan Ilmu Sosial Vol 32, No 1 (2022): JURNAL PENDIDIKAN ILMU SOSIAL
Publisher : Department of Accounting Education, Faculty of Teacher Training and Education Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jpis.v32i1.18738

Abstract

Student motivation and self-regulation are critical for optimizing online learning outcomes. This study aims to determine the effect of intrinsic motivation, extrinsic motivation, and self-regulation on students' online learning outcomes. This research design is comparative causal research using a quantitative approach. The population in this study was 3,414 students with a sample of 358 students. Data collection techniques and instruments used questionnaires. The validity of the instrument was proved by exploratory factor analysis, while the reliability estimated by using the Alpha formula. Multiple regression analysis was performed to test the research hypothesis. The results showed a positive and significant effect of intrinsic motivation, extrinsic motivation, and self-regulation on students' online learning outcomes. To get the most out of online learning, every student must improve their learning motivation and self-regulation skills.
Penugasan Kreasi Siniar dalam Pembelajaran Ekonomi: Mengasah Kemampuan Berpikir Kritis Siswa Rizki Oktavianto
Ideguru: Jurnal Karya Ilmiah Guru Vol. 8 No. 2 (2023): Edisi Mei 2023
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v8i2.474

Abstract

The best practice writing aims to determine the contribution of the podcast creations in economics learning to sharpen the critical thinking skills of students in class XI IPS 1 SMAN 1 Bantul. The approach used in writing best practice is descriptive qualitative. The author describes his best experience in his efforts to hone students' critical thinking skills through presentation creation assignments. The best practice subjects are students of class XI IPS 1 at SMAN 1 Bantul Semester 1 of the 2022/2023 academic year, a total of 36 students who are studying the Economics chapter of Employment. It used primary data obtained by distributing questionnaires using google forms and podcast product assessments conducted by teachers. Technical data analysis is done by reducing the data that has been obtained from the questionnaire and assessment, presenting the data in qualitative and quantitative data, and drawing conclusions. The results showed that the assignment of siniar creations was that as many as 96.9% of respondents said they liked the assignment of podcast creations, 100% said they were able to formulate the main points of the problem, 97% were able to reveal the facts, 100% were able to choose logical arguments in making podcasts, 98% were able to detect bias with different points of view, 100% were able to provide conclusions related to the topic. In addition, from the results of the assessment by the teacher, it was found that all students had been able to produce satirical works with good audio quality and 83.3% had been able to produce satirical works with the support of analytical sharpness as well as the right data and facts. Thus, the assignment of broadcast creations can be sharpen students' critical thinking skills.
Tinjauan Komprehensif Sociopreneurship dalam Konteks Pendidikan: Suatu Analisis Bibliometrik Rizki Oktavianto
Ideguru: Jurnal Karya Ilmiah Guru Vol. 8 No. 3 (2023): Edisi September 2023
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v8i3.711

Abstract

Survei angkatan kerja nasional yang diselenggarakan oleh BPS tahun 2023 menunjukkan bahwa lulusan pendidikan menengah cenderung mendominasi tingkat pengangguran terbuka. Penguatan kewirausahaan pada peserta didik melalui social entrepreneurship (sociopreneurship) dapat menjadi alternatif solusi peningkatan keterserapan lulusan di dunia kerja. Ragam kebijakan dan praktik baik dalam penguatan sociopreneurship pada ranah pendidikan tentunya memerlukan dukungan dari hasil-hasil riset agar tercapai tujuannya secara optimal. Penelitian ini bertujuan mengidentifikasi dan menganalisis berbagai literatur ilmiah menggunakan analisis bibliometrik untuk menemukan topik utama, sumber, penulis, artikel yang banyak dikutip, dan negara-negara yang membahas tentang sociopreneurship dalam ranah pendidikan. Selain itu, penelitian ini juga bertujuan memahami struktur konseptual, intelektual, dan sosial dari literatur terkait sociopreneurship dalam pendidikan. Analisis bibliometrik dalam penelitian ini difokuskan pada artikel jurnal terindeks Scopus yang dipublikasikan dalam rentang tahun 2013 hingga 2023. Hasil penelitian disajikan dalam dua bagian. Pertama, analisis kuantitatif terkait gambaran umum sociopreneurship dalam konteks pendidikan disajikan dalam bentuk tabel, grafik, dan pemetaan. Pada analisis ini ditemukan sebanyak 610 artikel terpublikasi. Kedua, melakukan kajian literatur dari lima literatur yang memiliki sitasi terbesar. Hasil penelitian bermuara pada suatu konklusi bahwa prospek riset ke depan terkait sociopreneurship dalam pendidikan masih relatif tinggi. Penelitian terkait pengembangan model, strategi, dan media pembelajaran yang mengintegrasikan konten sociopreneurship baik secara intrakurikuler maupun ekstrakurikuler dapat menjadi topik yang relevan untuk kajian-kajian selanjutnya.
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

Abstract

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

Abstract

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
Forecasting Capabilities in Blockchain Data Networks: Trends from Bibliometric Analysis Evy Nurhayati Sri Hardini; Rizki Oktavianto
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1828

Abstract

General Background: Blockchain technology has gained significant global attention due to its potential to enhance transparency, security, and efficiency in various domains, including business forecasting. Specific Background: The integration of blockchain into forecasting mechanisms can improve supply chain efficiency, inventory management, and market demand prediction. Knowledge Gap: Despite its potential, limited research has systematically examined blockchain's role in forecasting capabilities, particularly through a bibliometric analysis approach. Aims: This study employs R Studio and VOSviewer to analyze bibliometric data from Scopus, aiming to identify trends, influential publications, and research gaps in blockchain-based forecasting. Methods: A systematic bibliometric analysis was conducted on 287 relevant articles published between 2015 and 2023, focusing on citation networks, keyword co-occurrence, and thematic clustering. Results: The findings indicate that forecasting is a dominant research theme, with China contributing the most publications. Key studies highlight blockchain's role in cryptocurrency prediction, supply chain management, and decentralized finance. Novelty: This research provides the first comprehensive bibliometric mapping of blockchain-based forecasting, revealing emerging trends and future directions. Implications: The study informs businesses, policymakers, and researchers on leveraging blockchain for predictive analytics, offering insights for enhancing decision-making in finance, trade, and supply chain management.
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

Abstract

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

Abstract

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.
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

Abstract

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.
Need Assessment Pembinaan Ekstrakurikuler Kemahasiswaan di Perguruan Tinggi Merinda Noorma Novida Siregar; Rizki Oktavianto
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

Abstract

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.
Co-Authors Adetyaa, Aulia Blasius Erik Sibarani Eka Ary Wibawa Evy Nurhayati Sri Hardini Fahayu Priristia Hardini, Evy Nurhayati Sri JONI SUSILO WIBOWO Merinda Noorma Novida Siregar‬ PUTRA - IRWANDI Reny Refitaningsih Peby Ria Sony Warsono Sopian, Sopan Wijayanti, Yunita