Articles
<![CDATA[DETERMINANTS OF FIRM VALUE IN TRANSPORTATION COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE ]]>
<![CDATA[Zain, Maulana Daffa']]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ International Journal of Multidisciplinary Research and Literature Vol. 3 No. 4 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ijomral.v3i4.232
<![CDATA[This study aims to assess the influence of financial performance variables (X2) and good governance variables (X1) on financial value (Y) in the context of 36 publicly traded transportation companies listed on the Indonesian Stock Exchange from 2018 to 2022. Purposive sampling was employed, resulting in a sample of 21 companies that met the study criteria. Analysis was conducted using the partial least squares (PLS) method with SmartPLS 3.0 software. The findings indicate that both financial performance and good governance significantly contribute to enhancing company value. Specifically, improved financial performance positively impacts financial value, while effective corporate governance practices also play a crucial role in increasing company value. These results underscore the importance of integrating robust financial strategies and governance frameworks to optimize organizational performance and investor perception in the transportation sector]]>
<![CDATA[Pengaruh Kepuasan Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor ]]>
<![CDATA[Natasya, Erika]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v6i2.4202
<![CDATA[Tax is a sector that has a major influence on state revenues. Taxes are used as a source of state income which is then used to finance state expenditures. Taxpayer compliance in paying taxes is very important as a source of income for the Indonesian state in order to design national development, both in terms of economic, political, taxation and legal development. The purpose of this research is to find out and prove the effect of taxpayer satisfaction on motor vehicle tax compliance. The theory used in this research is Theory of Planned Behavior. This research was conducted using primary data using quantitative methods through questionnaires and random sampling data collection techniques with a sample of 100 motorized vehicle taxpayers in the Gresik District SAMSAT. In testing the researcher uses partial least squares analysis and is processed through tests carried out on SmartPLS 4.0 software. The results showed that taxpayer satisfaction had an effect on motor vehicle tax compliance. This research has implications for tax agencies to continue to develop innovation and increase taxpayer satisfaction. Keywords: Taxpayer compliance, Taxpayer satisfaction.]]>
<![CDATA[Peran Self-Control Dalam Memoderasi Hubungan Persepsi Kemudahan dan Manfaat Terhadap Perilaku Pembelian Impulsif Pada Pengguna E-Wallet ]]>
<![CDATA[Rahmawati, Devy]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v6i3.4681
<![CDATA[This study aims to test and prove empirically the role of self-control as a moderator in the relationship between perceived convenience and perceived benefits of e-wallet users' impulsive buying behavior. The population used in this study were students majoring in accounting at UPN "Veteran" East Java T.A. 2019-2022 totaling 1,190 students. Sampling using probability sampling with proportionate stratified random sampling technique so as to produce the required number of respondents as many as 100 people. This type of research is quantitative research with data collection using a questionnaire instrument that contains a list of statements from the indicators of each construct. Data were analyzed using the Partial Least Square (PLS) method and the tool was WarpPLS 7.0 software. This research was tested by testing the outer model, namely by testing the validity and reliability tests. The next stage is to assess the inner model and test the hypothesis. The results of this study prove that perceived ease of use and perceived usefulness have a positive effect on impulsive buying behavior and self-control is able to moderate (weaken) the relationship between variables X and Y.TAM Theory, Impulsive Buying Behavior, E-Wallet, Self-Control Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris mengenai peran self-control sebagai pemoderasi dalam hubungan persepsi kemudahan dan persepsi manfaat terhadap perilaku pembelian impulsif pengguna e-wallet. Populasi yang digunakan dalam penelitian ini adalah Mahasiswa Jurusan Akuntansi UPN “Veteran” Jawa Timur T.A. 2019-2022 yang berjumlah 1.190 Mahasiswa. Pengambilan sampel menggunakan probability sampling dengan teknik proportionate stratified random sampling sehingga menghasilkan jumlah responden yang dibutuhkan sebanyak 100 orang. Jenis penelitian ini yaitu penelitian kuantitatif dengan pengumpulan data menggunakan instrumen kuesioner yang berisi daftar pernyataan dari indikator-indikator setiap konstruk. Data dianalisis dengan metode Partial Least Square (PLS) dan alat bantu berupa software WarpPLS 7.0. Penelitian ini diuji dengan menguji outer model yaitu dengan uji validitas dan uji reliabilitas. Tahap berikutnya dengan menilai inner model dan uji hipotesis. Hasil dari penelitian ini membuktikan bahwa persepsi kemudahan dan persepsi manfaat berpengaruh positif terhadap perilaku pembelian impulsif serta self-control mampu memoderasi (memperlemah) hubungan antara variabel X dan Y.]]>
<![CDATA[Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Pedesaan dan Perkotaan terhadap Pendapatan Asli Daerah Kabupaten Bojonegoro Tahun 2018-2022 ]]>
<![CDATA[Noviani, Siti Alya]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba ]]>
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DOI: 10.47467/alkharaj.v6i3.4816
<![CDATA[The purpose of this study is to determine the level of effectiveness of land and building tax revenue and how much the contribution of land and building tax to Bojonegoro District Original Revenue. Data collection techniques are carried out using documentation techniques. The data analysis technique used is the effectiveness ratio analysis technique and the contribution ratio analysis technique. This research is a quantitative descriptive research, which is based on an explanation of the numbers. The data in this study are in the form of targets and realization of Rural and Urban Land and Building Tax revenues, as well as targets and realization of Local Own Revenue for Bojonegoro Regency overnight 5 (five) years. The results of the study show that the effectiveness of the Bojonegoro Regency land and building tax from 2018 to 2022 is in the very effective category. Meanwhile, its contribution is included in the category of very less contribution to Regional Original Revenue. It is hoped that the Bojonegoro Regency Government will continue to explore potentials that can increase land and building tax revenues as well as increase the contribution of land and building tax. They need to optimize land and building tax revenues, such as adding tax collection facilities. Keywords: Effectiveness; Contributions; Land and Building Tax]]>
<![CDATA[Determinants in Career Selection as Accountants ]]>
<![CDATA[Octavia, Melyana]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.2104
<![CDATA[Choosing to do accounting as a career is important because it will affect the future. This paper’s aim is to govern the effect of financial rewards, professional recognitions, profersional training, job market considerations and gender of deciding to pursue public and non public accounting as a career. The type of this research is quantitative method. The populations on this research are accounting students in semester eight and six actively studying in Universitas Negeri Jakarta and Universitas Pembangunan Nasional Veteran Jakarta. The sample was taken as many as 81 students from 415 students. All 415 samples were collected through the proportionate stratified random sampling method. The analytical techniques applied in this research is the Structural Equation Model (SEM) using Smart Partial Least Square (PLS) application program. The proportional stratified random sampling approach was used to collect the samples. Financial rewards and professional recognition have a substantial impact on career choices as accountants, though professional training, job market considerations, and gender had no impact on career choices as accountants.]]>
<![CDATA[ANALYSIS OF THE DETERMINANTS OF TIMELINESS OF SUBMITTING FINANCIAL REPORTS FOR PROPERTY REAL ESTATE COMPANIES ]]>
<![CDATA[Sagita, Putri Dewi]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 2 (2024): International Journal of Economy, Education and Entrepreneurship ]]>
Publisher : <![CDATA[Yayasan Education and Social Center ]]>
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DOI: 10.53067/ije3.v4i2.267
<![CDATA[Financial reports must be submitted on time by companies listed on the stock market because the information is essential for making investment choices. Many business actors still violate regulations governing the submission of financial reports to the Indonesian Stock Exchange. Thus, this research aims to re-evaluate various factors to identify components that influence how quickly financial reports are submitted. This research used a purposive sampling technique to collect data, and the final data collection was 159 data held by 53 companies that met the criteria. Research data was analyzed using WarpPLS 7.0 software. The research results show that public ownership, leverage, and company size influence the speed of submitting financial reports to property and real estate companies listed on the Indonesia Stock Exchange; profitability does not affect this timeliness]]>
<![CDATA[Analisis Sistem Pengendalian Piutang Pada PT DBL Indonesia ]]>
<![CDATA[Azizah, Nur]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 6 (2024): Agustus ]]>
Publisher : <![CDATA[PT PUBLIKASI INSPIRASI INDONESIA ]]>
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DOI: 10.62017/merdeka.v1i6.1926
<![CDATA[Piutang adalah bagian yang terus berputar dalam siklus modal kerja yang mencakup kas, persediaan, dan piutang. Salah satu tantangan yang akan dihadapi perusahaan dalam pengendalian piutang adalah terjadinya piutang tak tertagih. Penelitian ini bertujuan untuk mengetahui pengendalian piutang untuk meminimalisir risiko piutang tak tertagih pada PT DBL Indonesia. Metode yang digunakan adalah deskriptif kualitatif, dengan pengumpulan data melalui wawancara dan observasi. Adapun data yang digunakan adalah data primer yang diperoleh melalui analisis hasil wawancara dan menarik kesimpulan berdasarkan hasil wawancara tersebut. Hasil penelitian yang telah dilakukan adalah bahwa penerapan sistem pengendalian piutang pada PT DBL Indonesia telah berjalan secara baik dan efektif. Hal ini dapat dilihat dengan PT DBL Indonesia memiliki prosedur yang terstruktur dan efisien untuk pencatatan dan pengendalian piutang.]]>
<![CDATA[Analisis Sistem Akuntansi Penerimaan Kas Atas SPP DBL Academy Di PT DBL Indonesia ]]>
<![CDATA[Cahyani, Nita Putri]]>;
<![CDATA[Andhaniwati, Erry]]>
<![CDATA[ MERDEKA : Jurnal Ilmiah Multidisiplin Vol. 1 No. 6 (2024): Agustus ]]>
Publisher : <![CDATA[PT PUBLIKASI INSPIRASI INDONESIA ]]>
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DOI: 10.62017/merdeka.v1i6.1927
<![CDATA[Penelitian ini bertujuan untuk menilai kesesuaian penerapan sistem akuntansi penerimaan kas atas SPP DBL Academy di PT DBL Indonesia dengan teori relevan dan menilai efisiensinya. Metode penelitian yang digunakan adalah kualitatif deskriptif, teknik pengumpulan data melalui proses wawancara dan observasi. Data yang digunakan berasal dari data primer dan sekunder. Hasil dari penelitian menunjukkan bahwa penerapan sistem akuntansi penerimaan kas di perusahaan ini sudah efektif dan sesuai dengan teori, meskipun masih terdapat perbedaan dokumen, fungsi dan prosedur. Kesimpulannya, PT DBL Indonesia telah berhasil mengimplementasikan sistem akuntansi penerimaan kas yang tidak hanya sesuai secara teoritis, tetapi juga efektif dan efisien dalam memastikan kelancaran dan kesuksesan operasional perusahaan melalui prosedur yang terstruktur dan sistematis.]]>
<![CDATA[PENGARUH PENGGUNAAN E-COMMERCE, QRIS, DAN PINJAMAN MODAL TERHADAP PENINGKATAN PENDAPATAN UMKM (STUDI KASUS UMKM SENTRA WISATA KULINER KOTA SURABAYA) ]]>
<![CDATA[Magdalena Magdalena]]>;
<![CDATA[Erry Andhaniwati]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.10398
<![CDATA[Berdasarkan hasil penelitian mengenai pengaruh e-commerce, QRIS, dan pinjaman modal terhadap peningkatan pendapatan UMKM di Sentra Wisata Kuliner kota Surabaya, peneliti menyimpulkan bahwa: (1) Variabel e-commerce (X1) memiliki kontribusi positif dan berpengaruh signifikan terhadap peningkatan pendapatan (Y), (2) Variabel QRIS (X2) memiliki pengaruh secara positif dan signifikan terhadap peningkatan pendapatan (Y), (3) Variabel pinjaman modal (X3) memiliki kontribusi positif dan berpengaruh signifikan terhadap peningkatan pendapatan (Y), dan (4) Variabel e-commerce, QRIS, serta pinjaman modal secara keseluruhan berpengaruh signifikan terhadap peningkatan pendapatan. Kata Kunci: E-Commerce, Qris, Pinjaman Modal, Peningkatan Pendapatan UMKM.]]>
<![CDATA[PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT: GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2018-2022 ]]>
<![CDATA[Diajeng Salsabila Kautsar]]>;
<![CDATA[Erry Andhaniwati]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING) ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v7i5.10877
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi pengaruh faktor-faktor yang terkait dengan "fraud hexagon" terhadap kemungkinan terjadinya laporan keuangan yang curang. Faktor-faktor yang diteliti meliputi target keuangan, pergantian direktur, CEO duality, pengawasan yang tidak efektif, pergantian auditor, dan frekuensi gambar CEO. Analisis dan pengujian dilakukan untuk menilai dampak masing-masing faktor terhadap kecurangan laporan keuangan. Hasil penelitian menunjukkan bahwa faktor-faktor seperti target keuangan, pergantian direktur, CEO duality, pergantian auditor, dan frekuensi gambar CEO memiliki pengaruh signifikan terhadap kemungkinan terjadinya kecurangan laporan keuangan. Namun, tidak ditemukan pengaruh yang signifikan dari pengawasan yang tidak efektif. Selain itu, temuan menunjukkan bahwa tata kelola perusahaan yang baik tidak mampu memoderasi hubungan antara faktor-faktor tersebut dengan kecurangan laporan keuangan. Penelitian ini memberikan wawasan penting tentang faktor-faktor yang perlu dipertimbangkan dalam mengidentifikasi dan mencegah praktik kecurangan dalam laporan keuangan.]]>
