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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal Social Economic of Agriculture Owner : Riset dan Jurnal Akuntansi Salam (Islamic Economics Journal) Jurnal Ilmiah Akuntansi dan Keuangan
Yuanita, Dielanova Wynni
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pondasi Perilaku Pengelolaan Keuangan Mahasiswa: Peran Dari Literasi Keuangan, Lingkungan Sosial, dan Tingkat Penghasilan Orang Tua Sebagai Pemoderasi Febriyana, Yosita Febriyana; Yuanita, Dielanova Wynni
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

This research aims to analyze the influence of financial literacy and the social environment on students' financial management behavior which is moderated by the level of parental income in Accounting study program students in the Special Region of Yogyakarta, Semarang and Salatiga. This research uses a quantitative type of research. The sample in this study was 315 respondents, taken by purposive sampling. The data collection technique was carried out using a questionnaire. The data analysis technique used is the SEM-PLS (Structural Equation Modeling) data analysis technique with SmartPLS version 4 software. Based on the research results, the following results were found: H1 is supported, students with high financial literacy have good financial management behavior. H2 is supported, students with a good social environment have good financial management behavior. H3 is not supported, parental income level moderates the influence of financial literacy on students' financial management behavior. H4 is supported, parental income level moderates the influence of the social environment on students' financial management behavior.
Voluntary Disclosure, Credibility, and Triggering Factors of Voluntary Disclosure: An Overview of Beneficial Study Reviews Yuanita, Dielanova Wynni; Dewi, Christine Novita
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i1.61

Abstract

The economic development as a trigger of mandatory disclosure has no longer provided information needed by stakeholder, especially the primary users including investors and creditors. The high information demand from stakeholder urges company to reveal their information through voluntary disclosure. An inquiry to voluntary disclosure has been an interesting discussion and extensively studied in Indonesia as well as the rest of the world. It is obvious because the subject solidates relationship between company with investors, attracts potential investors, and reduces capital risk. The ultimate factor of voluntary disclosure (either in Indonesia or worldwide) is size of company. Those companies which reveal voluntary disclosure in the form of information content, wheter good news or bad news, might obtain feedback from the market in form of price increase or price decrease in stock prices.
Kinerja dan Investasi Sektor Publik sebagai Bentuk Pelayanan Daerah: Sebuah Telaah Pustaka Yuanita, Dielanova Wynni; Dewi, Christine Novita; Setyowati, Servatia Mayang
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 1 (2023): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v12i1.270

Abstract

Kinerja pemerintah merupakan hal yang sangat dibutuhkan dalam benchmark pemerintah. Pengukuran kinerja di sektor publik merupakan faktor penting dalam menilai keberhasilan pelaksanaan pekerjaan pemerintah. Pengukuran kinerja melibatkan pihak independen. Kinerja pemerintah daerah yang baik dapat meningkatkan pembangunan di daerah. Otonomi daerah mendorong Indonesia memasuki era baru yang dikenal dengan era desentralisasi. Desentralisasi mendorong kemandirian pemerintah daerah untuk mengelola daerahnya sendiri, termasuk pengelolaan keuangan dan peningkatan pelayanan kepada masyarakat. Upaya Pemerintah Daerah untuk meningkatkan pelayanan publik dilakukan dengan berinvestasi pada pembangunan aset tetap. Pemerintah perlu melakukan pengeluaran modal sebagai hasil dari investasi mereka pada aset tetap tersebut. Analisis kelayakan investasi diperlukan untuk membuat keputusan investasi tepat sasaran. Keputusan investasi harus mempertimbangkan ekonomi maupun non bisnis sehingga investasi tidak merugikan negara.      
Evaluasi Kepatuhan Wajib Pajak Hotel dan Tingkat Ketepatan Sampling BKAD Sleman Yogyakarta Nursetyo, Marcellino Khrisna; Yuanita, Dielanova Wynni; Dewi, Christine Novita
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/rt9zzz26

Abstract

Kemandirian pemerintah daerah menjadi faktor utama dalam keberhasilan pengelolaan daerah. Kemampuan untuk menggali potensi daerah melalui penerimaan pajak daerah penting untuk dilakukan. Upaya untuk menjamin penerimaan pajak daerah yang optimal dapat dilakukan melalui pemeriksaan pajak. Daerah Sleman Yogyakarta merupakan daerah potensial parisiwata dan memiliki banyak hotel yang beroperasi pada wilayah Sleman. Pemeriksaan kepatuhan pajak wajib pajak Hotel dapat menjadi alat untuk meminimalisir terjadinya kecurangan wajib pajak. Penerimaan yang optimal dari hasil pemeriksaan pajak diharapkan mampu diperoleh oleh BKAD Sleman. Hal tersebut mampu tercapai apabila pemilihan sampel wajib pajak tepat sasaran sehingga potensi kerugian akibat kecurangan pajak oleh wajib pajak Hotel dapat diminimalisir.
Peningkatan Agribisnis Tembakau: Seleksi Bibit Unggul Sejak Dini? Yola, Theodora Merryta; Yuanita, Dielanova Wynni; Dewi, Christine Novita
Jurnal Social Economic of Agriculture Vol 12, No 1 (2023): June
Publisher : Agribusiness Department, Agriculture Faculty, Tanjungpura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/j.sea.v12i1.59373

Abstract

This study intends to enhance the process of agribusiness in tobacco in Indonesia starting from decision-making to selecting tobacco seeds (superior and non-superior) until the final result of agribusiness in tobacco. This research analyzes the total costs required in the process of tobacco cultivation until the selling through tobacco collectors. The methods used are interviews and observations of 10 tobacco farmers in Kapencar village of Wonosobo regency as well as 2 tobacco collectors. The researcher conducts interviews with 5 farmers who use superior seeds and the rest who do not. The findings of this study show that the use of superior seeds results in lower cost and the profit of superior seeds is higher than that of non-superior seeds. The use of superior seeds is able to improve the quality of tobacco produced by farmers, as well as the quality of tobacco in Indonesia.
ANALISIS PERWUJUDAN GOOD GOVERNANCE MELALUI AKUNTABILITAS PUBLIK DAN MEMINIMALKAN PERILAKU OPORTUNISTIK DI DALAM LINGKUNGAN PEMERINTAHAN DAERAH Yuanita, Dielanova Wynni
Salam (Islamic Economics Journal) Vol. 2 No. 1 (2021): June 2021
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/slm.v2i1.8611

Abstract

Regional autonomy has decentralized subnational accounting system. Consequently, subnational government are supposed to enhance their accountability through a more transparent financial report. In other words, the implementation of good governance is compulsory in governmental vicinity. Budget is a tool of accountability, management, and economic decision; therefore, opportunistic behavior of legislatives and executives in arranging the budget might hamper the aspired good governance. The effort to minimize the opportunistic behavior is compulsory in governmental vicinity in order to enhance good governance system. 
KINERJA PEMERINTAH DAN KEBUTUHAN CITRA BAIK MELALUI TRANSAKSI OPINI: ANALISA REVIEW STUDI Yuanita, Dielanova Wynni; Dewi, Christine Novita
Salam (Islamic Economics Journal) Vol. 4 No. 2 (2023): December 2023
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/slm.v4i2.20321

Abstract

Kinerja pemerintah menjadi hal yang dibutuhkan dalam tolak ukur pemerintahan. Pengukuran kinerja dalam sektor publik menjadi faktor penting dalam menilai kesuksesan dalam pelaksanaan pekerjaan pemerintahan. Pengukuran kinerja melibatkan pihak independensi. Kebutuhan akan penilaian yang baik mendorong adanya moral hazard dalam birokrasi dengan pihak independensi penilai kinerja. Penelitian ini merupakan analisa telaah literatur dalam kinerja pemerintah dan sisi gelap transaksi opini pemerintah yang dibahas dalam sudut pandang kasus dan peraturan.
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health Pratama, Hengky; Yuanita, Dielanova Wynni; Christanti, Rossalina
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2552

Abstract

This research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue.
Co-Authors Christanti, Rossalina Dewi, Christine Novita Febriyana, Yosita Febriyana Nursetyo, Marcellino Khrisna Pratama, Hengky Setyowati, Servatia Mayang Yola, Theodora Merryta