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Sari, Wida Arindya
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Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Eksos

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Persepsi Generasi-Z Dalam Penggunaan Fintech Payment Sari, Wida Arindya; Fiorintari, Fiorintari; Ardhi, Qisthi
Eksos Vol 19 No 1 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i1.509

Abstract

This research is motivated by the rapidly increasing development of technology which certainly makes changes in the application of technology in the financial industry and forms the era of digitalization. The government supports the formation of a cashless society in Indonesia. Financial technology (Fintech) is recognized as one of the most important innovations in the financial industry and is growing rapidly, driven in part by economics, regulation and information technology. This study uses an explanatory survey method with a quantitative approach with the acceptance theory used, namely the modification and development of the Technology Acceptance Model (TAM) theory which focuses on three factors, namely perceived usefulness, perceived ease of use, and perceived risks. There were 392 Generation Z in the Pontianak State Polytechnic Accounting Department who participated in this study. The analysis was carried out using the SmartPLS application. This study found that perceived usefulness, perceived ease of use and perceived risk have a positive relationship and influence the intention to use fintech payments in Generation Z. Keywords: Perception, Fintech, Payments, Generation Z, TAM
Menilik Perbandingan Kontribusi Pajak Pariwisata terhadap Pendapatan Asli Daerah Kota Singkawang Sebelum dan Saat Masa Pandemi Covid-19 Rukmi, Murti Puspita; Nugroho, Yohanes Adi; Sari, Wida Arindya; Pratiwi, Wilka
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.608

Abstract

Tourism tax is part of regional taxes which consist of restaurant tax, entertainment tax and hotel tax. Good tourism tax management can have a good impact on local governments in increasing regional independence which is reflected in local original income. March 2020, the Covid-19 pandemic was officially declared to have entered Indonesia. This has a significant impact on the economy in Indonesia. One of those affected is the tourism sector where there is a policy of temporarily closing tourist attractions. This research aims to compare the contribution of tourism tax to local revenue before and during the Covid pandemic, especially in Singkawang City, which is the best tourism city in West Kalimantan Province. The research method applied is a descriptive approach with a combination of quantitative and qualitative methods. Meanwhile, the data analysis tool applied in this research is the Paired Simple T-Test statistical test. The research results show that there is no difference between the contribution of tourism tax to Singkawang City's original regional income before and during the Covid-19 pandemic.
Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
Co-Authors Agus Widodo Ardhi, Qisthi Cahyowati, Anik Fiorintari, Fiorintari Fiorintari, Fioritari Indriani, Ika Kurnia Lestari, Melati Pramudita Mahyus, Mahyus Merry Triani Murti Puspita Rukmi Pratiwi, Wilka Rayhan, Irvan Wana, Desty Yani Riyani Yohanes Adi Nugroho