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Nominal: Barometer Riset Akuntansi dan Manajemen
Published by Universitas Negeri Yogyakarta
ISSN : 23032065     EISSN : 25025430     DOI : 10.21831
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 10 Documents
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Search results for , issue "Vol. 12 No. 2 (2023): Nominal September 2023" : 10 Documents clear
Pengaruh GCG, Struktur Modal, dan Leverage terhadap Kinerja Keuangan Perusahaan Tambang Islami, Dian; Wulandari, Anis
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.60207

Abstract

ABSTRACTThe purpose of this study is to understand anythings that can affect the financial performance of oil and gas companies on the IDX for the 2015-2020 period. This study uses six independent variables, namely the Good Corporate Governance variable, which is proxied through the independent board of commissioners, managerial ownership, institutional ownership, and audit committee, as well as capital structure and leverage variables. The sample was determined through a purposive sampling technique, so nine companies matched the criteria. The quantitative method is taken by processing secondary data. The data analysis technique used is multiple linear regression analysis. This study obtained the results that independent board of commissioners, managerial ownership, institutional ownership, capital structure, and leverage have an impact on financial performance. Different results were obtained by the audit committee that had no impact on financial performance.Keywords: Independent Board of Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, Capital Structure, Leverage, Financial PerformanceABSTRAKTujuan studi ini adalah untuk memahami hal-hal yang dapat mempengaruhi kinerja keuangan pada perusahaan minyak dan gas bumi di BEI periode 2015-2020. Penelitian ini menggunakan enam variabel independen, yaitu variabel Good Corporate Governance yang diproksikan melalui dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit, serta variabel  struktur modal dan leverage. Sampel ditentukan melalui teknik purposive sampling, sehingga didapatkan sembilan perusahaan yang sesuai dengan kriteria. Metode kuantitatif diambil dengan mengolah data sekunder. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Penelitian ini memperoleh hasil bahwa dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, struktur modal dan leverage berdampak dengan kinerja keuangan. Hasil berbeda diperoleh komite audit bahwa tidak berdampak dengan kinerja keuangan.Kata Kunci: Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Struktur Modal, Leverage, Kinerja Keuangan
The Effect of Ethical Knowledge, Religiosity and Moral Reasoning on Accounting Student's Perception of Creative Accounting Practices Pratiwi, Dhika Ayu; Fajar, Muhammad Andryzal
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.30296

Abstract

ABSTRACTThis study aims to knows the effect of ethical knowledge, religiosity and moral reasoning on the accounting student's perception of creative accounting practices. The population uses accounting students of Yogyakarta State University (UNY) and Universitas Muhammadiyah Yogyakarta (UMY). The sample were 147 respondents. Data analysis is based on multiple linear regression analysis. The results showed that ethical knowledge positively influences the perception of accounting students regarding creative accounting practices, religiosity does not affect the perception of accounting students regarding creative accounting practices and moral reasoning has a positive effect on accounting students' perceptions about creative accounting practices. Additional testing for different test show ethical knowledge has  significant different whereas religiosity and moral reasoning no significant different between accounting student's UNY and UMY.Keywords: Knowledge of Ethics, Religiosity, Moral Reasoning, Creative Accounting PracticesABSTRAKPenelitian ini bertujuan mengetahui pengaruh pengetahuan etika, religiusitas dan moral reasoning terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting. Populasi menggunakan mahasiswa Prodi Akuntansi Universitas Negeri Yogyakarta (UNY) dan Universitas Muhammadiyah Yogyakarta (UMY). Sampel sebesar 147 responden.   Analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan pengetahuan dan etika berpengaruh positif terhadap Persepsi mahasiswa akuntansi mengenai praktik creative accounting, Religiusitas tidak berpengaruh terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting dan moral reasoning berpengaruh positif terhadap Persepsi mahasiswa akuntansi mengenai praktik creative accounting. Tes tambahan untuk uji beda menunjukkan pengetahuan etika mempunyai perbedaan signifikan sedangkan religiusity dan moral Reasoning tidak mempunyai perbedaan signifikan antara mahasiswa prodi akuntansi di UNY dan UMY.Kata Kunci: Pengetahuan Etika, Religiusitas, Moral Reasoning Praktik, Akuntansi Kreatif
Pilihan Layanan Multikanal Wajib Pajak Safitra, Dhian Adhetiya; Muamarah, Hanik Susilawati; Nugroho, Rahadi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59070

Abstract

ABSTRACTThe current tax service channel allows taxpayers to access online services. However, online services are not always the taxpayer's choice. This study aims to determine the preferences of the tax service channel selection. Qualitative research was conducted through interviews with 7 (seven) informants. The results show that there are several preference groups for service channels [1] click (online) channel is preferred for basic information search, [2] conversation application for information on procedure/rule changes, and [3] counter for application troubleshooting information. All taxpayers choose the call channel as their last preference.   DJP can optimize the role of the community as a partner in providing tax-related information through community coalition action. The community can be a complement to tax officers in providing correct information about taxes. The channels that can be used are click and counter. However, a gradual tax education mechanism is needed for community members, so that the information they convey is precise and accurate.Keywords: click,call, counter, multichannel, services, taxABSTRAKKanal layanan pajak saat ini, dirancang agar wajib pajak mengakses layanan online. Namun layanan online tidak selalu menjadi pilihan wajib pajak. Penelitian ini bertujuan untuk mengetahui preferensi pemilihan kanal layanan pajak. Penelitian kualitatif dilakukan melalui wawancara kepada 7 (tujuh) informan. Hasil penelitian menunjukkan terdapat beberapa kelompok preferensi kanal layanan yaitu [1] kanal click (online) lebih dipilih untuk pencarian informasi dasar, [2] aplikasi percakapan untuk informasi perubahan prosedur/aturan, dan [3] counter untuk informasi pemecahan masalah aplikasi. Seluruh wajib pajak memilih kanal call sebagai preferensi terakhir.   DJP dapat mengoptimalkan peran komunitas sebagai mitra untuk memberikan informasi terkait pajak melalui community coalition action. Komunitas dapat menjadi pelengkap petugas pajak dalam memberikan informasi yang tepat mengenai pajak. Kanal yang dapat digunakan adalah click dan counter. Namun, perlu mekanisme edukasi pajak secara bertahap terhadap anggota komunitas, agar informasi yang mereka sampaikan tepat dan akurat.Kata Kunci: Click, Call, Counter, Layanan Multikanal, Pajak
Pengaruh Moderasi Risiko Bisnis pada Hubungan Struktur Kepemilikan, Struktur Aset, dan Kebijakan Dividen terhadap Kebijakan Hutang Saputri, Nio Setya; Agustina, Linda
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.55521

Abstract

ABSTRACTThis study aims to empirically examine the factors that debt policy in property & real estate sector companies listed on the IDX in 2019-2021. The sample was selected by purposive sampling method and as many as 114 units of analysis that met the specified criteria. The results show that asset structure has a positive effect on debt policy, and business risk is able to moderate asset structure and dividend policy. Meanwhile, managerial ownership, institutional ownership, and dividend policy have no effect on debt policy, and business risk cannot moderate the effect of managerial ownership and institutional ownership. The company's management is expected to pay attention to every external funding decision in the form of debt in order to have an ideal debt ratio for the company.Keywords: Managerial Ownership, Institutional Ownership, Asset Structure, Dividend Policy, Debt Policy, Bussiness RiskABSTRAKPenelitian ini bertujuan untuk menguji secara empiris faktor yang memengaruhi kebijakan hutang pada perusahaan sektor property & real estate yang terdaftar di BEI tahun 2019-2021. Sampel dipilih dengan metode purposive sampling dan sebanyak 114 unit analisis yang memenuhi kriteria yang ditetapkan. Hasil penelitian menunjukkan bahwa struktur aset berpengaruh positif terhadap kebijakan hutang, serta risiko bisnis mampu memoderasi struktur aset dan kebijakan dividen. Sementara itu, kepemilikan manajerial, kepemilikan institusional, dan kebijakan dividen tidak berpengaruh terhadap kebijakan hutang, serta risiko bisnis tidak dapat memoderasi pengaruh kepemilikan manajerial dan kepemilikan institusional. Manajemen perusahaan diharapkan dapat memperhatikan setiap keputusan pendanaan eksternal berupa hutang guna memiliki rasio hutang yang ideal bagi perusahaan.Kata Kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Struktur Aset, Kebijakan Dividen, Kebijakan Hutang, Risiko Bisnis
Analisis Determinan Kinerja Pengguna Modul Bendahara dengan Model Delone and McLane Hadi, Miftahul; Ambarwati, Ria Dewi; Sugiyanto, Hari; Khuluq, Anjahul
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59090

Abstract

ABSTRACTThis research aims to evaluate or analyze the implementation of bendahara module of SAKTI application by analyzing the factors that influence user satisfaction as an intervening variable and user performance of bendahara module of SAKTI application. Sampling was carried out using a non-probability sampling technique (voluntary sampling) which was distributed in 11 ministries/agencies that have used the web-based bendahara module of SAKTI application. The number of samples that were successfully collected was 52 samples. Data were analyzed and processed using SmartPLS.  There were four hypotheses proposed and the result was that two of the four hypotheses were accepted and two hypotheses were rejected. The effect of information quality on user satisfaction and the effect of user satisfaction on user performance are two hypotheses that are accepted while the effect of system quality on user satisfaction and service quality on user satisfaction are two hypotheses that are rejected. Based on the results of the hypothesis, it can be concluded that in general the use of the SAKTI application treasurer module has not run according to user expectations.Keywords: Government AIS, Government Accounting, Bendahara Module, Delone and Mclane ModelABSTRAKPenelitian ini mengevaluasi atau menganalisis implementasi modul bendahara aplikasi SAKTI dengan menganalisis faktor yang berpengaruh terhadap kepuasan pengguna sebagai variabel intervening dan kinerja pengguna modul bendahara aplikasi SAKTI. Pengambilan sampel dilakukan dengan teknik non-probability sampling (voluntary sampling) yang disebar di 11 kementerian/lembaga yang telah menggunakan modul bendahara aplikasi SAKTI berbasis web. Jumlah sampel yang berhasil dihimpun sebanyak 52 sampel. Data dianalisis dan diolah dengan menggunakan SmartPLS. Terdapat empat hipotesis yang diajukan dan memperoleh hasil dua hipotesis dari empat hipotesis diterima dan dua hipotesis ditolak. Pengaruh kualitas informasi terhadap kepuasan pengguna dan pengaruh kepuasan pengguna terhadap kinerja pengguna merupakan dua hipotesis yang diterima sedangkan pengaruh kualitas sistem dan kualitas pelayanan terhadap kepuasan pengguna merupakan dua hipotesis yang ditolak. Berdasarkan hasil hipotesis dapat diambil kesimpulan secara umum penggunaan modul bendahara aplikasi SAKTI belum berjalan sesuai dengan harapan pengguna.Kata Kunci: SIA Pemerintah, Akuntansi Pemerintah, Modul Bendahara, Model Delone and McLane
Pengaruh Rasio Keuangan terhadap Financial Distress Perusahaan Makanan dan Minuman di Indonesia Sebelum dan Saat Covid-19 Anisa, Shindi; Shafitranata, Shafitranata; Azizah MT, Rahmawati; Octavia, Ria
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58346

Abstract

ABSTRACTThe aim of the research was to analyze the effect of liquidity, leverage, profitability, and activity on the financial distress of food and beverage companies before and during Covid-19. The data used is secondary data in the form of audited financial statements for 2017-2021. The sampling technique is purposive sampling. This research uses descriptive research with a quantitative approach. The analytical tools used are multiple linear regression (CR, DER, ROA, TATO, Altman Z Score), normality test and paired sample t-test. The results of this study indicate that liquidity, leverage, and activity have a significant effect on financial distress, while profitability has no effect and is not significant to financial distress, and there are differences in financial ratios on financial distress before and during Covid-19. Companies need to implement operational cost efficiency and debt management strategies.Keywords: Liquidity, Leverage, Profitability, Activity, Financial DistressABSTRAKTujuan penelitian adalah menganalisis pengaruh likuiditas, leverage, profitabilitas, dan aktivitas terhadap financial distress perusahaan makanan dan minuman sebelum dan saat Covid-19. Data yang digunakan adalah data sekunder berupa laporan keuangan audited Tahun 2017-2021. Teknik pengambilan sampel adalah purposive sampling. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Alat analisis yang digunakan berupa regresi linier berganda (CR, DR, ROA, TATO, Altman Z Score), Uji Normalitas dan paired sample t-test. Hasil penelitian ini menunjukkan bahwa likuiditas, leverage, dan aktivitas berpengaruh signifikan terhadap financial distress, sedangkan  profitabilitas tidak berpengaruh dan tidak signifikan terhadap  financial distress, dan terdapat perbedaan  rasio keuangan terhadap financial distress sebelum dan saat Covid-19. Perusahaan perlu melaksanakan strategi biaya operasional dan manajemen utang.Kata Kunci: Likuiditas, Leverage, Profitabilitas, Aktivitas, Financial Distress
Pengaruh Leverage, Cash Holding, Ukuran Perusahaan, dan Kualitas Audit terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai Variabel Moderasi Atmamiki, Kagunan Tetradia; Priantinah, Denies
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59214

Abstract

ABSTRACTThis study aims to determine the effect of leverage, cash holding, firm size, and audit quality on earnings management with managerial ownership as a moderating variable. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on predetermined criteria, we selected 94 companies from 144 manufacturing companies. The resultsof the Moderated Regression Analysis show that: leverage has no effect on earnings management, cash holding has no effect on earnings management, company size has a positive effect on earnings management, audit quality has a negative effect on earnings management, managerial ownership cannot moderate the effect of leverage on earnings management, managerial ownership weakens the effect of cash holding on earnings management, managerial ownership cannot moderate the effect of firm size on earnings management, managerial ownership cannot moderate the effect of audit quality on earnings management.Keywords: Earnings Management, Leverage, Cash Holding, Firm Size, Audit Quality, Managerial OwnershipABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh leverage, cash holding, ukuran perusahaan, dan kualitas audit terhadap manajemen laba dengan kepemilikan manajerial sebagai variabel moderasi. Populasi dalam penelitian ini meliputi seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Berdasarkan kriteria yang telah ditetapkan, diperoleh 94 perusahaan dari 144 perusahaan manufaktur. Hasil dari moderated regression analysis menunjukkan bahwa: leverage tidak berpengaruh terhadap manajemen laba, cash holding tidak berpengaruh terhadap manajemen laba,  ukuran perusahaan berpengaruh positif terhadap manajemen laba,  kualitas audit berpengaruh negatif terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh leverage terhadap manajemen laba,  kepemilikan manajerial memperlemah pengaruh cash holding terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh ukuran perusahaan terhadap manajemen laba,  kepemilikan manajerial tidak dapat memoderasi pengaruh kualitas audit terhadap manajemen laba.Kata Kunci: Manajemen Laba, Leverage, Cash Holding, Ukuran Perusahaan, Kualitas Audit, Kepemilikan Manajerial
Pengelolaan Modal Kerja, Literasi Keuangan dan Performa UMKM di Masa Pandemi Covid-19 Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Efriandy, Iwan; Gusmiati, Dhea Maura
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58862

Abstract

ABSTRACTThe study examines the influence of WCM and financial literacy on the performance of online Micro, Small and Medium Enterprises (MSMEs). In addition, this study employs financial literacy as a moderating variable. The study was conducted using a questionnaire and obtained 117 samples of MSMEs in Palembang. The method uses cross-sectional multiple regression analysis. The results revealed that WCM has no effect on financial performance of MSMEs during Covid-19 pandemic, whilst financial literacy has a significant effect on financial performance. However, financial literacy is not able to strengthen the relationship between WCM and financial performance. The study concludes that financial literacy variables have a significant influence on financial performance. However, financial literacy is not able to moderate the relationship between WCM and financial performance. Financial literacy is a concept of information or knowledge regarding financial that forms the basis of performance capability of a company, in this case is MSMEs.Keywords: Working Capital, WCM, Financial Literacy, Financial Performance, MSMEsABSTRAKPenelitian ini bertujuan untuk mendapatkan bukti secara empiris mengenai pengaruh antara WCM dan literasi keuangan terhadap kinerja usaha mikro, kecil dan menengah (UMKM) yang sudah terdigitalisasi. Selain itu, penelitian ini menambahkan variabel literasi keuangan sebagai variabel moderasi terhadap kinerja keuangan UMKM. Penelitian dilakukan dengan menggunakan kuesioner yang melibatkan 117 sampel UMKM di Palembang. Metode penelitian ini menggunakan analisis regresi berganda cross sectional. Hasil penelitian mengungkapkan bahwa WCM tidak berpengaruh terhadap kinerja keuangan UMKM pada masa pandemi Covid-19, sedangkan literasi keuangan berpengaruh signifikan terhadap kinerja keuangan. Akan tetapi, literasi keuangan tidak mampu memperkuat hubungan WCM terhadap kinerja keuangan. Penelitian ini menyimpulkan bahwa variabel literasi keuangan memiliki pengaruh yang signifikan terhadap kinerja keuangan. Namun, literasi keuangan tidak mampu untuk memoderasi hubungan antara WCM terhadap kinerja keuangan. Literasi keuangan merupakan sebuah konsep yang berbentuk informasi ataupun suatu pengetahuan yang dapat menjadi dasar dari kemampuan suatu kinerja suatu perusahaan yang dalam hal ini adalah UMKM.Kata Kunci: Modal Kerja, WMC, Literasi Keuangan, Kinerja Keuangan, UMKM 
Analisis Prediksi Kebangkrutan Perusahaan Sub Sektor Pariwisata, Restoran dan Hotel Sebelum dan Saat Pandemi Covid-19 Ayudhea, Yessinta; Puspita, Dewi Ayu
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59416

Abstract

ABSTRACTThis research was conducted to analyze the bankruptcy prediction of companies in the subsectors of tourism, restaurants, and hotels during the Covid-19 pandemic. This study is a quantitative research. The analysis of bankruptcy prediction was carried out using the Springate Score model. The research data consists of secondary data in the form of financial reports of tourism, restaurant and hotel sub-sector companies listed on the IDX from 2018 until 2021. Hypothesis testing to predict bankruptcy uses the Springate Score (S-Score) model, and then the S-Score results were tested using the Wilcoxon signed rank test to see the difference in bankruptcy predictions before and during the Covid-19 pandemic. The result of the research showed that before the pandemic 38.46% of companies were predicted to go bankrupt, while during the pandemic, 80.77% of companies were predicted to go bankrupt. The S-Score test results, companies predicted to go bankrupt during the Covid-19 pandemic.Keywords: Springate Score, Bankruptcy Prediction, Signaling TheoryABSTRAKPenelitian ini dilakukan untuk menganalisis prediksi kebangkrutan perusahaan sub sektor pariwisata, restoran dan hotel saat pandemi covid-19. Penelitian ini merupakan penelitian kuantitatif.  Analisis prediksi kebangkrutan dilakukan dengan memanfaatkan model Springate Score.  Data penelitian berupa data sekunder berupa laporan keuangan perusahaan sub sektor pariwisata, restoran dan hotel yang terdaftar BEI periode 2018-2021. Uji hipotesis untuk memprediksi kebangkrutan perusahaan menggunakan model springate score (S-Score), kemudian hasil S-Score dilakukan uji beda menggunakan uji beda wilcoxon signed rank test untuk melihat perbedaan prediksi kebangkrutan sebelum dan saat pandemi Covid-19. Hasil penelitian menunjukkan sebelum pandemi sebesar 38,46% perusahaan diprediksi bangkrut dan saat pandemi sebesar 80,77% perusahaan diprediksi bangkrut.  Dari hasil uji S-Score, perusahaan yang diprediksi bangkrut saat pandemi Covid-19 meningkat dibandingkan dengan sebelum pandemi Covid-19.Kata Kunci: Skor Springate, Prediksi Kebangkrutan, Teori Pensinyalan
Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens Ardimansyah, Ardimansyah; Putri, Della Arnita; Wulandari, Hesty Safitri; Haryono, Haryono; Yunita, Khristina
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58906

Abstract

ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounting field using the charting the field approach. The articles or journals are classified in this research according to research topics, research methodologies, and publication years. Based on the mapping conducted, articles with mental accounting topics were predominantly based on quantitative methods. Research on mental accounting topics needs to be continuously developed given its importance in everyday implementation.Keywords: Accredited Journal, Accounting Research, Mental Accounting.ABSTRAKTujuan utama dari penelitian ini adalah untuk memberikan konteks sejarah bagi perkembangan kajian mental accounting di Indonesia secara khusus menganalisis bagaimana bidang akuntansi mental telah berkembang dari waktu ke waktu di Indonesia dengan fokus pada topik artikel tersebut yang telah diterbitkan dalam jurnal akuntansi terakreditasi. Di antara 72 jurnal akuntansi terakreditasi dan jurnal akuntansi yang terindeks Science and Technology Index (SINTA) dengan peringkat kedua dan tiga besar, yang memuat total 8 (delapan) artikel yang mewakili penelitian akuntansi Indonesia. Studi ini menganalisis bagaimana perkembangan bidang akuntansi mental melalui penggunaan pendekatan charting the field. Artikel atau jurnal diklasifikasikan dalam penelitian ini sesuai dengan topik penelitian, metodologi penelitian, dan tahun publikasi. Berdasarkan hasil pemetaan yang dilakukan, artikel dengan topik mental accounting didominasi oleh metode kuantitatif. Penelitian dengan topik mental accounting harus terus dikembangkan mengingat pentingnya dalam implementasi sehari-hari.Kata Kunci: Jurnal Terakreditasi, Riset Akuntansi, Akuntansi Mental

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