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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi dan Keuangan Sanskara Akuntansi dan Keuangan AKRUAL : Jurnal Akuntansi dan Keuangan`
Silkfan, Rara
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Computer Science & IT Economics, Econometrics & Finance

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Evolusi dan Tren Penelitian Activity-Based Costing dalam Akuntansi Manajemen Judijanto, Loso; Silkfan, Rara
Sanskara Akuntansi dan Keuangan Vol. 3 No. 03 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v3i03.554

Abstract

Penelitian ini bertujuan untuk menganalisis evolusi dan tren penelitian mengenai Activity-Based Costing (ABC) dalam bidang akuntansi manajerial melalui pendekatan bibliometrik. Data diperoleh dari basis data Scopus menggunakan kata kunci “activity based costing” dalam rentang waktu 1990–2024. Analisis dilakukan dengan menggunakan perangkat lunak VOSviewer untuk memetakan jaringan kolaborasi penulis, distribusi negara, keterkaitan kata kunci, serta tren tematik berdasarkan waktu. Hasil penelitian menunjukkan bahwa Kaplan dan Cooper merupakan tokoh sentral dalam pengembangan awal ABC, sementara Amerika Serikat mendominasi kolaborasi ilmiah secara global. Dari sisi tematik, fokus penelitian awal berpusat pada akurasi informasi biaya dan efisiensi manajerial, yang kemudian berkembang ke arah evaluasi ekonomi, kontrol biaya, dan aplikasi dalam sektor layanan. Visualisasi temporal menunjukkan pergeseran penelitian dari industri manufaktur ke sektor publik, khususnya kesehatan. Penelitian ini menyimpulkan bahwa ABC telah berevolusi dari pendekatan teknis menjadi alat manajerial strategis lintas sektor dan lintas disiplin. Temuan ini memberikan wawasan penting bagi akademisi, praktisi, dan pembuat kebijakan dalam merancang agenda riset dan implementasi sistem biaya yang adaptif terhadap kebutuhan kontemporer.
THE INFLUENCE OF FINANCIAL LITERACY, FINTECH ADOPTION, AND INVESTMENT PREFERENCES ON THE INVESTMENT BEHAVIOR OF MILLENNIALS IN JAKARTA IN THE DIGITAL BANKING ERA Afifi, Zaenal; -, Riny; Silkfan, Rara
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of financial literacy, fintech adoption, and investment preferences on the investment behavior of millennials in Jakarta during the digital banking era. Employing a quantitative research design, data were collected from 150 respondents using a structured questionnaire based on a Likert scale (1-5). The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to evaluate both the measurement and structural models. The results reveal that financial literacy, fintech adoption, and investment preferences positively and significantly influence investment behavior. Among these factors, fintech adoption exerts the most substantial impact, underscoring the transformative role of technology in shaping investment decisions. The findings suggest that financial institutions and policymakers should prioritize financial literacy initiatives, foster fintech innovation, and develop personalized investment strategies to empower millennial investors. This study contributes to the growing body of literature on millennial financial behavior, offering actionable insights for stakeholders in the financial sector.
PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU HAMID, M; NURFITRIANI, NURFITRIANI; SILKFAN, RARA; ADIMAN, RAJA MULTI KONVOKESEN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4622

Abstract

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.
TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4627

Abstract

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.
Do Audit Committees Improve Financial Perfomance? Evidence from Basic Materials Companies in Indonesia Silkfan, Rara; Fito Cahya Putra; Khairul Akbar; Adryan Jabbar Pasha; Syafira Riyanda Rahmania
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 1 (2026): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i1.2997

Abstract

This study examines the effect of audit committee characteristics on the financial performance of basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using a quantitative approach with panel data regression on 210 firm-year observations, this study analyzes the role of audit committee independence, financial expertise, meeting frequency, and size in influencing firm performance, measured by return on assets (ROA). The results reveal that audit committee independence, financial expertise, and meeting frequency have a positive and significant effect on financial performance, indicating that effective monitoring and oversight contribute to improved profitability. In contrast, audit committee size does not show a significant impact, suggesting that governance effectiveness is not determined by the number of members but by their competence and independence. These findings highlight the importance of strengthening qualitative aspects of audit committees to enhance transparency, reduce agency conflicts, and support sustainable financial performance, particularly in emerging market contexts.
Co-Authors -, Riny Adiman, Raja Multi Konvokesen Adryan Jabbar Pasha Afifi, Zaenal AZWIR, MAHARANI Fito Cahya Putra Judijanto, Loso Khairul Akbar M Hamid Nurfitriani , Nurfitriani Syafira Riyanda Rahmania