Article Per Year (5 Year)
p-Index From 2021 - 2026
1.006
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal SOLMA JAKPI SENTRI: Jurnal Riset Ilmiah Journal of Artificial Intelligence and Digital Business Indonesia Accounting Research Journal
Sriwijayanti, Irma
Institut Pertanian Bogor
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
ERA OF SUSTAINABILITY: DO THE ECONOMIC, SOCIAL, AND ENVIRONMENTAL ASPECTS HAVE A POSITIVE IMPACT ON COMMUNITY-BASED ECOTOURISM? Septiani, Delina Herdian; Rahmani, Hani Fitria; Sriwijayanti, Irma; Pratiwi, Ratih
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5185

Abstract

Indonesia's tourism industry is undergoing a shift toward nature-based and sustainable tourism, creating opportunities for the development of community-based ecotourism. This study aims to analyze the economic, social, and environmental impacts of ecotourism development in AEWO Mulyaharja, Bogor City. A quantitative descriptive approach was used, with purposive sampling involving local communities, tourism managers, business owners, tourists, and government representatives. Data were collected through questionnaires and structured interviews and analyzed using statistical tests in SPSS. The results indicate that stakeholder perceptions of the ecotourism impact fall into the "good" category across all aspects: economic (average score 4.13), social (4.15), and environmental (4.03). A strong correlation was found between tourism managers and tourists (r = 0.806), and between business owners and tourists (r = 0.954), emphasizing the importance of collaboration among local actors. However, the government’s role showed a weak correlation with other stakeholders, highlighting the need for more strategic involvement. Although the environmental aspect was generally perceived positively, the use of renewable energy scored lower, suggesting an area for improvement. This study recommends strengthening stakeholder collaboration as a key strategy to ensure the sustainability of community-
Local Economic Empowerment Through the Implementation of Webpos in Mulyaharja Village, Bogor Rahmani, Hani Fitria; Tampubolon, Ricky Bryan D.P.; Mauludina, M. Alam; Septiani, Delina Herdian; Sriwijayanti, Irma; Ginoga, Lesia Fatma; Ramadhanti, Resti Jayeng; Rosyanti, Novi; Inayah, Asty Khairi; Pratiwi, Ratih; Merdekawati, Eka; Hidayati, Aulia; Nurdialy, Mela; Firmansyah, Iman
Jurnal SOLMA Vol. 14 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i2.18405

Abstract

Background: Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman dan adopsi sistem pencatatan keuangan digital WebPos bagi pelaku usaha di Kampung Ekowisata Mulyaharja, Bogor. Rendahnya literasi digital dan keterbatasan akses terhadap teknologi menjadi kendala utama dalam pengelolaan keuangan usaha mikro dan kecil di kawasan ini. Dengan penerapan WebPos, diharapkan para pelaku usaha dapat meningkatkan efisiensi dan transparansi dalam pencatatan transaksi mereka. Metode: Kegiatan ini dilaksanakan melalui pendekatan sosialisasi, pelatihan, dan pendampingan teknis. Pelatihan dilakukan secara langsung dengan metode partisipatif, di mana peserta mempraktikkan penggunaan WebPos dalam pencatatan transaksi sehari-hari. Evaluasi dilakukan dengan menggunakan pre-test dan post-test, observasi langsung, serta wawancara dengan peserta untuk menilai efektivitas program. Hasil: Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan sistem WebPos. Pelaku usaha yang awalnya mengandalkan pencatatan manual kini lebih terbiasa menggunakan sistem digital. Namun, masih ditemukan beberapa kendala dalam adaptasi teknologi, terutama terkait akses terhadap perangkat yang memadai dan kestabilan koneksi internet. Kesimpulan: Implementasi WebPos terbukti meningkatkan efisiensi pencatatan transaksi dan transparansi keuangan bagi pelaku usaha di Kampung Mulyaharja. Meskipun masih ada tantangan dalam adaptasi teknologi, pendampingan yang berkelanjutan serta dukungan dari berbagai pihak diperlukan untuk memastikan keberlanjutan digitalisasi di sektor ekowisata.
Pengaruh Kinerja ESG terhadap Manajemen Laba Riil: Peran Moderasi Kepemilikan Kas Sriwijayanti, Irma; Septiani, Delina Herdian; Rahmani, Hani Fitria; Mauludina, Muhammad Alam; Tampubolon, Ricky Brian D.P.
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4433

Abstract

This study aims to investigate the influence of Environmental, Social, and Governance (ESG) performance on real earnings management (REM) practices, with cash holdings acting as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach with purposive sampling, yielding 90 firm-year observations from companies that disclosed complete ESG scores between 2021 and 2023. The data were analyzed using panel data multiple linear regression to test the proposed hypotheses. The findings reveal that higher ESG performance is negatively and significantly associated with real earnings management, indicating that companies with stronger sustainability commitments are less likely to engage in REM practices. However, cash holdings were found not to moderate the relationship between ESG performance and REM, suggesting that liquidity alone does not influence the effectiveness of ESG in curbing earnings manipulation. These results underscore the importance of ESG as a mechanism for enhancing financial reporting quality and corporate transparency. They also offer practical implications for investors, regulators, and other stakeholders, encouraging them to view ESG metrics not only as indicators of sustainability but also as proxies for corporate ethical behavior and integrity in financial disclosures.
Audit transformation through data visualization Muhammad Alam Mauludina; Ratih Pratiwi; Eka Merdekawati; Irma Sriwijayanti; Hani Fitria Rahmani
Indonesia Accounting Research Journal Vol. 12 No. 4 (2025): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v12i4.470

Abstract

The advancement of big data has significantly impacted various areas of business, including accounting and auditing. While numerous studies have examined the influence of big data on audit processes, research that specifically focuses on the role of data visualization remains limited. This study aims to investigate the benefits of data visualization in the context of auditing, using a qualitative approach through a case study method. The participants in this study were final-year undergraduate accounting students who had acquired basic competencies that closely align with the demands of the professional world. The findings indicate that the group supported by data visualization tools achieved higher test scores and completed tasks more efficiently compared to the group without such support. An independent samples t-test revealed a statistically significant difference between the two groups, suggesting that data visualization contributes meaningfully to more effective information processing in auditing tasks. This study contributes to the literature on accounting, accounting information systems, auditing, and the application of big data, while addressing the empirical gap concerning data visualization as a central variable in the audit field.
Mendeteksi Fraud di Era Digital: Pengaruh Literasi Akuntansi terhadap Kesiapan UMKM dalam Mengadopsi AI: Detecting Fraud in the Digital Era: The Impact of Accounting Literacy on MSME Readiness to Adopt AI Hani Fitria Rahmani; Ricky Bryan D.P. Tampubolon; Irma Sriwijayanti; Iman Firmansyah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11367

Abstract

The digital transformation driven by Artificial Intelligence (AI) has become a strategic necessity for fraud detection, including within the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the effect of accounting literacy on the readiness to implement AI-based fraud detection systems, and to examine the mediating role of fraud risk awareness. A quantitative approach was employed, using a survey of 120 MSME actors in the Jabodetabek area, and data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results reveal that accounting literacy has a positive and significant effect on AI readiness. Furthermore, fraud risk awareness significantly mediates this relationship. These findings reinforce the framework of the Theory of Planned Behavior, where accounting literacy shapes attitude and perceived behavioral control, while fraud awareness serves as a subjective norm that supports technology adoption. The study concludes that strengthening internal capacity is a crucial foundation for effective and sustainable digital transformation in MSMEs.
Perancangan Sistem Informasi Akuntansi Pengelolaan Kas Kecil Berbasis Web pada PT X Rahma Fatika Dewi; Irma Sriwijayanti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10688

Abstract

Pengelolaan uang tunai di PT X saat ini masih dilakukan dengan cara manual menggunakan aplikasi WhatsApp, Microsoft Excel, dan Google Drive. Metode ini berpotensi mengakibatkan keterlambatan dalam penyampaian informasi, kesalahan dalam input data, serta kesulitan dalam pengambilan data. Penelitian ini bertujuan untuk mengevaluasi sistem akuntansi pengelolaan uang tunai yang ada, merancang sistem berbasis web, menerapkannya, dan menilai hasil dari penerapan tersebut. Pendekatan yang diterapkan adalah metode deskriptif kualitatif, dengan menggunakan teknik pengumpulan data seperti observasi, wawancara, dokumentasi, dan telaah literatur. Proses pengembangan sistem mengacu pada metodologi Waterfall, mencakup tahapan pemetaan kebutuhan, desain, pelaksanaan, verifikasi, dan pemeliharaan. Sistem informasi akuntansi kas kecil yang dirancang berbasis website memiliki beberapa keunggulan di antaranya pengolahan kas kecil saat masuk dan keluar semakin efektif dengan melampirkan bukti yang sah secara real time, bukti transaksi akan tersimpan dengan baik, proses pengajuan dana kas kecil akan menjadi lebih cepat, dan seluruh transaksi kas kecil dapat dimonitor langsung oleh direktur utama. Hasil penelitian menunjukkan adanya celah dalam hal relevansi, akurasi, komparabilitas, dan pemahaman informasi yang berkaitan dengan kurangnya integrasi dalam proses pengelolaan uang tunai. Sebagai solusi, dikembangkan dan diterapkan sistem akuntansi berbasis web untuk pengelolaan uang tunai, yang menggabungkan proses pengajuan dana, pencatatan transaksi, penyimpanan bukti transaksi, pengelolaan saldo, serta pelaporan dalam satu platform. Fokus penelitian ini adalah pada pembuatan sistem yang mendukung penggunaan dana yang bervariasi serta disesuaikan dengan karakteristik usaha kecil dan menengah. Penerapan sistem ini diharapkan dapat meningkatkan efisiensi dalam pengelolaan uang tunai, kualitas informasi akuntansi, dan efektivitas kontrol internal dalam perusahaan.
Co-Authors Asty Khairi Inayah Syahwani Eka Merdekawati Ginoga, Lesia Fatma Hani Fitria Rahmani Hani Fitria Rahmani Hidayati, Aulia Iman Firmansyah Iman Firmansyah Merdekawati, Eka Muhammad Alam Mauludina Muhammad Alam Mauludina Rahma Fatika Dewi Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Rosyanti, Novi Septiani, Delina Herdian Tampubolon, Ricky Brian D.P.