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All Journal Riset Akuntansi (RISTANSI) Jurnal Manajemen, Ekonomi dan Akuntansi
Nur Diana Kholidah SM
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Economics, Econometrics & Finance Social Sciences

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PERAN AKUNTANSI MANAJEMEN TERHADAP KINERJA UMKM Nur Diana Kholidah SM; Yulani, Farah Siska; Handayati, Puji; Makaryanawati
RISTANSI: Riset Akuntansi Vol. 6 No. 1 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 1, Juni 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i1.2505

Abstract

This scoping review aims to map existing research related to the implementation of management accounting on the performance of MSMEs. The importance of implementing management accounting on the performance of MSMEs needs to be increased both in terms of resources and support from the government. This review refers to five stages, namely: 1) looking for research questions; 2) identify relevant research; 3) selection of articles; 4) data mapping; and 5) compile, summarize and report the results. The time range of the article is 2014-2024. The results of these observations reveal that most research recognizes the role of management accounting in improving the performance of MSMEs. However, there is still the application of management accounting, especially for small and developing MSMEs. Therefore, it is hoped that this research can provide broader insight into the importance of implementing management accounting in the performance of MSMEs.
KEBERAGAMAN GENDER DALAM DEWAN DIREKSI DAN KINERJA PERUSAHAAN PERSPEKTIF CRITICAL MASS: SCOPING REVIEW Nur Diana Kholidah SM; Bambang Sugeng; Puji Handayati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari INPROGRESS
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.448

Abstract

Research on gender diversity in boards of directors and company performance shows diverse empirical findings and has yet to reach a consensus. Some studies report a positive influence, while other studies find a negative, insignificant, or non-linear relationship. These conditions indicate that the relationship between gender diversity and company performance is complex and cannot be adequately explained through a linear approach. This study aims to map and synthesize academic literature discussing this relationship through a scoping review approach. The research method refers to the Arksey and O'Malley (2005) framework, which includes the stages of identifying research questions, literature searches, article selection, data mapping, and summarizing and reporting results. The search was conducted in reputable international journal databases covering publications from the last fifteen years. Based on the selection process, ten relevant empirical articles were obtained and analyzed systematically. The results of the scoping review show that the relationship between gender diversity on the board of directors and company performance is dominated by nonlinear patterns, particularly inverted U-shaped and U-shaped patterns. Some studies in the literature identify a threshold or critical mass of female representation, generally in the range of 30-40 percent, at which the contribution of gender diversity to company performance begins to be more substantial. This study contributes by presenting a comprehensive conceptual and empirical mapping of research developments on gender diversity and company performance, as well as identifying relevant research gaps for further research development.
Co-Authors Bambang Sugeng Makaryanawati Puji Handayati Yulani, Farah Siska