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All Journal International Journal of Economics, Management, Business, and Social Science
Muhammad Nur
National University, Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Implementation of Human Resource Accounting in Indonesia: A Bibliometric Analysis Erwin Indriyanto; Molina; Muhammad Nur; Kumba Digdowiseiso; Wan Zuriati Wan Zakaria
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.240

Abstract

Human Resources (HR) refers to the assets of a company or organization. The role of this asset is realized in the form of innovative, skilled, and creative thoughts and energy so that it can increase performance efficiency and effectiveness and take the company or organization in a more advanced direction. Human resources information must be presented informatively and communicatively. One way to do this is through human resource accounting. Therefore, a study is needed on the application of human resource accounting in Indonesia. The method used is bibliometric analysis with clustering and density. This research also tries to review the main themes raised in the study topic, to make it easier for the author to classify themes in the analysis. Based on the findings of this research, it is known that the keyword that appears most frequently is "human resources." The findings of scientific literature also show the themes most frequently raised in studies of the application of human resource accounting in Indonesia. These themes include disclosure and application of human resource accounting, the impact of implementing human resource accounting, as well as determinants of disclosure or application of human resource accounting.
The Implementation of Green Accounting in Indonesia: A Bibliometric Analysis Muhammad Nur; Molina; Erwin Indriyanto; Kumba Digdowiseiso; Hafiza Aishah Hashim
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.242

Abstract

The implementation of Green Accounting has become an important topic in academic literature. Indonesia, as a country with significant environmental challenges, increasingly supports this initiative. This study aims to analyze the development of Green Accounting research in Indonesia. Bibliometric data were obtained from Google Scholar for articles published between 2017 and 2023. The analysis involved the use of VOS Viewer to depict research networks, distribution of articles, and citations in time. The results show a growing trend in Green Accounting research in Indonesia. However, company awareness of its implementation is still low. Trends show an increase in the number of articles and citations until 2018, but a decline thereafter. Major journal distributions include Elsevier, mdpi.com, and emerald.com. The implementation of Green Accounting in Indonesia faces obstacles, especially in efforts to balance economic and environmental development. These research trends are evolving, although implementation challenges remain apparent. This provides important insight into efforts to encourage understanding and awareness of the role of Green Accounting in achieving sustainable development in Indonesia.
A Bibliometric Analysis of CEO Narcissism in Accounting Research Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso; Azwadi Ali
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.243

Abstract

The progress of a company cannot be separated from the role of the Chief Executive Officer or CEO. The CEO is the party who occupies the highest position in the company and has a big influence on the decisions taken by a company. To assess the quality of a CEO, you can use the CEO's level of narcissism. CEO narcissism consists of positive and negative narcissism. Positive narcissism is indicated by optimism, while negative narcissism is indicated by arrogance. Therefore, research on CEO narcissism is needed in accounting research, considering that accounting plays a role in showing financial transactions in the company. The method used is bibliometric analysis with VOSviewer and perish or publish. Based on research, it is known that "CEO" has a strong relationship with the keywords "company", "factor", "narcissism", "role", "CEO narcissism", and "research". Furthermore, if we look at the results of the bibliometric analysis using the density model, it can be seen that the topics most frequently raised in the study of CEO narcissism in accounting research include "CEO", "role", "narcissism", "CEO narcissism", "research", and " company.
The Integration of The Application of Forensic Accounting and Investigation Audit on Fraud: A Literature Study Farizah Sulong; Padri Achyarsyah; Muhammad Nur; Arni Karina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.244

Abstract

In reporting a company's financial condition, fraud still frequently occurs, where companies produce false financial reports for their benefit. This fraudulent activity harms various stakeholders, including investors who are deceived by these fabricated financial reports, leading them to invest in such companies. Researchers analyzed the roles of forensic accounting and investigative auditing in addressing and reducing fraud. Qualitative research methods were employed, utilizing literature review techniques. The findings indicate that both forensic accounting and investigative auditing are effective in uncovering fraudulent activities within companies. Furthermore, these two fields are capable of working in tandem, each playing a distinct role in the process of exposing fraudulent activities undertaken by a company
The Implementation of Accrual-Based Accounting in Regional Governments in Indonesia Shaari Abd. Rahman; Arni Karina; Muhammad Nur; Padri Achyarsyah; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.245

Abstract

The introduction of an accrual-based accounting system has been an important step in efforts to improve public financial governance in Indonesian regional governments. There is a lack of transparency and accountability in local government financial management which needs to be improved to optimize the functioning of public funds. The main objective of implementing accrual-based accounting is to create a more informative and accurate financial reporting system, which can help local governments make better decisions, as well as enable better monitoring of the use of public funds. This process involves establishing accrual-based accounting standards, changing the accounting system, training human resources, and changing organizational culture. The result of this implementation is a significant increase in the quality of local government financial reports. These reports are now more informative and accurate, enabling more effective monitoring, and increasing confidence in the management of public funds. Thus, the implementation of accrual-based accounting has brought a real function to public financial governance in Indonesia, ensuring public resources are applied wisely, and directing local governments in a more professional direction in financial management. This step is an important milestone in realizing a more transparent, accountable, and efficient government in Indonesia
The Impact of The Application of Forensic Accounting on Fraud: A Literature Study Padri Achyarsyah; Muhammad Nur; Erwin Indriyanto; Kumba Digdowiseiso; Safwan Mohd Nor
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.246

Abstract

This research discusses the importance of forensic accounting in overcoming fraud in modern business. This research uses a literature study and the research methodology involves identifying relevant literature sources from academic databases, journals, books and related articles. The research focus is on forensic accounting concepts, investigative techniques, and audit methods used to identify fraud. The research results show that forensic accounting is an important method for uncovering, preventing and resolving fraud in the accounting field. The application of forensic accounting involves technology and computer-assisted investigative methods to identify fraud. Case studies show that careful analysis and firm legal action can address fraud, reduce the risk of fraud, and increase stakeholder trust. Forensic accounting also has a positive impact on financial reports and a company's reputation by increasing the transparency, accuracy and integrity of financial reports. However, the implementation of forensic accounting faces obstacles such as regulatory complexity, costs, and the need for trained human resources. To overcome these obstacles, companies can develop specialized training, collaborate with educational institutions, and invest in the right technology. By overcoming these obstacles, companies can ensure the reliability of financial reports, improve their reputation, and maintain the integrity of their operations in the face of increasingly complex and organized fraud threats. Thus, forensic accounting has proven to be effective as an important tool in overcoming fraud and maintaining company business sustainability
The Value of Accounting Information on Stock Prices: A Systematic Literature Review Rozhaiza Taha; Arni Karina; Muhammad Nur; Molina; Kumba Digdowiseiso
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.247

Abstract

This literature study explores the complexity of the relationship between the value of accounting information (accounting profit, book value of equity, operating cash flow, and leverage) and stock prices in the context of the Indonesian financial market. The research methodology uses a Systematic Literature Review (SLR) with an in-depth analysis approach to related research. The research results show that the influence of accounting profits on stock prices is complex and influenced by external factors such as market conditions, regulatory policies and economic uncertainty. The relevance of the book value of equity as an indicator of company fundamentals influences stock prices, but variability depends on the industry and company size. Operating cash flow, although important, has a non-linear relationship with stock prices, influenced by macroeconomic factors and industrial policy. The leverage variable has an impact on a company's risk and resilience, although its direct influence on share prices is not always consistent. Global external factors and regional variability influence investors' perceptions of accounting information and stock prices. This research underscores the importance of considering industry context and external factors in evaluating the value of accounting information in making intelligent and informational investment decisions in complex financial markets
The Implementation of Artificial Intelligence on Accounting In Indonesia: A Literature Study Khairul Saleh L. Tobing; Muhammad Nur; Dhieka Avrilia Lantana; Kumba Digdowiseiso; Shayuti Mohd Adnan
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 2 (2023): May 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i2.254

Abstract

The rapid growth of Artificial Intelligence (AI) is transforming accounting practices in Indonesia. This study uses a qualitative literature review approach to investigate AI implementation in Indonesian accounting. It focuses on identifying implementation challenges, and goals, and summarizes previous research findings. AI adoption delivers substantial benefits, enhancing accuracy, efficiency, and transparency across various areas, such as Sharia-compliant accounting, employee training, financial data analysis, and conservative accounting principles. Despite these advantages, challenges loom. These include a lack of AI awareness and technical skills among accountants, data security concerns, integrating AI with existing systems, ethical considerations, and ensuring data quality. Overcoming these challenges demands dedicated efforts from accountants, businesses, and relevant institutions to unlock the full potential of AI in Indonesian accounting practices
Co-Authors Arni Karina Azwadi Ali Dhieka Avrilia Lantana Erwin Indriyanto Farizah Sulong Hafiza Aishah Hashim Khairul Saleh L. Tobing Kumba Digdowiseiso Molina Padri Achyarsyah Rozhaiza Taha Safwan Mohd Nor Shaari Abd. Rahman Shayuti Mohd Adnan Wan Zuriati Wan Zakaria