Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal FATEKSA : Jurnal Teknologi dan Rekayasa INVOICE : JURNAL ILMU AKUNTANSI Jurnal Riset Manajemen dan Bisnis EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Jeniwanti Carolina Kotte
Universitas Kristen Immanuel
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Perbedaan Pengetahuan Perpajakan Terhadap Penggelapan Pajak Jeniwanti Carolina Kotte
Jurnal FATEKSA : Jurnal Teknologi dan Rekayasa Vol 6 No 2 (2021): Jurnal FATEKSA, Jurnal Teknologi dan Rekayasa
Publisher : Fakultas Teknologi dan Rekayasa

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

Abstract

Tingkat pengetahuan dan pemahaman wajib pajak terhadap kepatuhan membayar pajak juga mempengaruhi wajib pajak melakukan penggelapan pajak. Richardson 2006 menyatakan bahwa pengetahuan pajak penting dalam rangka meningkatkan tingkat kepatuahan pajak, wajib pajak lebih bersedia untuk memenuhi aturan dan ketentuan yang berlaku jika mereka memahami konsep dasar perpajakan. Maka hipotesis yang dibangun H1 : pengetahuan pajak akan berpengaruh positif terhadap etika penggelapan pajak, H2 : pengetahuan pajak yang kurang akan berpengaruh negatif terhadap etika penggelapan pajak. Berdasarkan hasil uji statistik deskriptif terhadap 90 responden Mahasiswa Brevet pajak dan mahasiswa S1 Akuntansi UGM Yogyakarta. Berdasarkan hasil uji regresi ditemukan bahwa pengujian hipotesis yang dilakukan membuktikan bahwa variabel pengetahuan perpajakan berpengaruh positif terhadap etika penggelapan pajak. Sedangkan kurangnya pengetahuan pajak berpengaruh negatif terhadap etika penggelapan pajak. Wajib pajak yang mempunyai pengetahuan pajak maupun yang tidak berpengetahuan pajak akan mematuhi peraturan perundang – undangan perpajakan.
FAKTOR PENENTU NIATAN UNTUK MEMBELI KEMBALI SECARA ONLINE: SUATU INTEGRASI ANTESEDEN FAKTOR KEPERCAYAAN DAN KEPUASAN Jeniwanti Carolina Kotte
Jurnal Riset Manajemen dan Bisnis Vol 11, No 1 (2016): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2016.111.256

Abstract

This study aims to examine the factors that determine the intention to buy back online throughantesenden integration of trust and satisfaction. The object of this study is they who uses the servicesonline stores. Data were collected through an online questionnaire, distributed to the public whoactually use the online store site. 190 data were collected. Data analysis using Structural EquationModeling (SEM) to test the hypothesis with the help of application lisrel 8.80. The results showed thatthe perception of security no positive effect on customer confidence, while the perception of privacypositive effect on confidence. Perception of ease of use is not a positive influence to the customer'ssatisfaction and trust no positive effect on repurchase intention. Future studies are necessary toexamine the situation before and after doing shopping online in order to learn the extent of thecustomer's intentions to buy back. Lastly, the findings in this study are expected to provide a usefulguide for practitioners and researchers.Keywords: Trust, satisfaction, intent to repurchase, TAM
Analysis of Factors Influencing Accounting Students in Choosing a Career as a Public Accountant Kotte, Jeniwanti Carolina; Natalia, Desi; Kaloeti, Ade Kristianus
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14440

Abstract

This research aims to identify the factors influencing accounting students' career choices as public accountants, focusing on students from various universities in Yogyakarta. The study examines four key variables: financial rewards, professional training, work environment, and market considerations. Using a case study approach, data were collected through questionnaires and analyzed via logistic regression and classical assumption tests. The results indicate that financial rewards, professional training, and the work environment significantly influence students' decisions to pursue careers as public accountants. However, job market considerations do not have a significant effect. The findings emphasize that students place high importance on adequate compensation, professional development opportunities, and a conducive work environment when making career decisions. This research provides valuable insights into how universities can better support students in choosing relevant career paths and highlights the importance of aligning educational outcomes with industry expectations. Further, it underscores the need for ongoing professional training and development for accounting students to meet the demands of the profession. These results could serve as a guide for curriculum development and career advisory services in accounting education.
The Effect of Special Allocation Funds and Regional Original Income on Poverty in Cities/Regencies of West Kalimantan Province Panggabean, Jannes Samuel Elfronzo Abhimael; Kotte, Jeniwanti Carolina; Kaloeti, Ade Kristianus
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 17 No. 2 (2023): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v17i2.507

Abstract

The study analyzes how the Special Allocation Fund (SAF) and Regional Original Income (ROI) impact poverty in cities/districts in West Kalimantan. It utilizes secondary panel data from 12 districts and two cities in the region between 2018-2022. The findings suggest that SAF Nonfisik has no effect on poverty, while ROI has a negative impact. The study concludes that local governments should evaluate the effectiveness of using transfer funds from the central government to ensure effective poverty alleviation efforts.
Pengaruh Literasi Keuangan, Pendidikan Keuangan di Keluarga, Uang Saku Mahasiswa Terhadap Pengelolaan Keuangan Mahasiswa Fakultas Ekonomi Yogyakarta Nanga, Susanti; Kotte, Jeniwanti Carolina
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 18 No. 1 (2024): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v18i1.559

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, pendidikan keuangan di keluarga, uang saku mahasiswa terhadap pengelolaan keuangan mahasiswa Fakultas Ekonomi Prodi Manajemen dan Akuntansi di Yogyakarta, baik secara langsung maupun tidak langsung. Jenis penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian adalah mahasiswa aktif Fakultas Ekonomi yang berkuliah di Yogyakarta. Sampel dilakukan dengan metode snowball sampling dan diperoleh 100 mahasiswa sebagai responden. Metode pengumpulan data dilakukan dengan membagikan kuesioner secara online kepada mahasiswa sebanyak 100 kuesioner. Metode statistik menggunakan Analisis Regresi Linear Berganda, dengan pengujian hipotesis uji statistik. Data dianalisis dengan menggunakan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa Literasi Keuangann, Pendidikan Keuangan di Keluarga, Uang Saku Mahasiswa berpengaruh positif terhadap Pengelolaan Keuangan Mahasiswa.
Analysis of Factors Influencing Accounting Students in Choosing a Career as a Public Accountant Kotte, Jeniwanti Carolina; Natalia, Desi; Kaloeti, Ade Kristianus
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14440

Abstract

This research aims to identify the factors influencing accounting students' career choices as public accountants, focusing on students from various universities in Yogyakarta. The study examines four key variables: financial rewards, professional training, work environment, and market considerations. Using a case study approach, data were collected through questionnaires and analyzed via logistic regression and classical assumption tests. The results indicate that financial rewards, professional training, and the work environment significantly influence students' decisions to pursue careers as public accountants. However, job market considerations do not have a significant effect. The findings emphasize that students place high importance on adequate compensation, professional development opportunities, and a conducive work environment when making career decisions. This research provides valuable insights into how universities can better support students in choosing relevant career paths and highlights the importance of aligning educational outcomes with industry expectations. Further, it underscores the need for ongoing professional training and development for accounting students to meet the demands of the profession. These results could serve as a guide for curriculum development and career advisory services in accounting education.
Co-Authors Ade Kristianus Kaloeti DESI NATALIA, DESI Nanga, Susanti Panggabean, Jannes Samuel Elfronzo Abhimael