Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yuhanitha, Nensya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF BUSINESS ETHICS ON TAX COMPLIANCE WITH TAX MANDATORY KNOWLEDGE AS MODERATING VARIABLES Yuhanitha, Nensya; Dongoran, Johnson; Elnanto, Johanna Gracelia; Tetelepta, Aditya Antoni

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.265 KB) | DOI: 10.31955/mea.v4i3.314

Abstract

The purpose of this study is to determine the effect of business ethics of taxpayers on tax compliance by knowing the effect of taxpayer knowledge as a moderating variable in KPP Pratama Salatiga. The population of SMEs (Small and Medium Enterprises) in Salatiga is 1,450 and the number of samples is 100 respondents obtained from the Slovin formula with an error tolerance of 1%. Respondent criteria based on gender, age, type of business, and income. Simple linear regression to show the influence of business ethics of taxpayers on tax compliance in Salatiga. Tax Office is to have a positive and significant effect. Regression moderation to show the results that the knowledge of taxpayers can moderate the influence of taxpayer’s business ethics on taxpayer compliance in the Salatiga Tax Office.
Cryptocurrencies as a Hedge and Safe Haven Instruments during Covid-19 Pandemic Yuhanitha, Nensya; Robiyanto, Robiyanto
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.129

Abstract

This study examines the potential of cryptocurrencies such as Bitcoin, Ethereum, ripple, tether, and Bitcoin cash as hedging instruments and a safe haven for the Indonesian capital market, especially during the Covid-19 pandemic era. Now, Indonesia's capital market condition is in turbulence. The benefit of this research is to help the investors make decisions on which cryptocurrencies can be an instrument hedge and safe haven in this Covid-19 pandemic era for Indonesia Stock Exchange (IDX). The data used in this study are data on the closing price of the Composite Stock Price Index (CSPI), bitcoin (BTC), Ethereum (ETH), ripple (XRP), tether (USDT), and bitcoin cash (BCH) from January 3 to June 16, 2020. Data analysis used Generalized AutoregressiveConditional Heteroscedasticity (GARCH) and Quantile Regression (QREG). This study found that Bitcoin, Ethereum, tether, and Bitcoin cash can act as a hedge, but only the ripple cannot act as a hedge. Bitcoin, Ethereum, ripple, tether, and bitcoin cash cannot act as a safe haven when the Indonesian capital market was getting extreme, like during the Covid-19 pandemic era. The roles of Bitcoin, Ethereum, ripple, tether, and bitcoin cash as safe havens will fade when conditions in the Indonesian capital market become more extreme. This research can be used as a reference for investors for their investments by looking top four cryptocurrencies as a hedging instrument. However, in severe conditions such as during the Covid-19 Pandemic, the top five cryptocurrencies cannot be used as a safe haven, as revealed in this study.
Co-Authors Elnanto, Johanna Gracelia Johnson Dongoran Robiyanto Robiyanto, Robiyanto Tetelepta, Aditya Antoni