Article Per Year (5 Year)
p-Index From 2020 - 2025
1.048
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi Barelang Jurnal Ilmiah Manajemen Kesatuan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Vizandra, Ellyzabeth Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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

Found 6 Documents
Search

 1 
TOURISM SECTOR ANALYSIS OF ORIGINAL INCOME OF THE GRESIK DISTRICT Sri Setiawati, Ririt Iriani; Tri Pamudya, Mochammad Akbar; Vizandra, Ellyzabeth Putri; Habibie, Samas Adimisa Mishbah; Islamudin, Ardhi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.10170

Abstract

In realizing national development, the central government and local governments also have an important role in the success of national development, so the central government imposes decentralization which aims to provide full discretion to the regions in realizing responsible autonomous regions, to regulate and manage the interests of the community in accordance with the conditions and potential possessed by the region. One of the decentralization can be seen from the number of visits, the number of tourist attractions and the number of hotels in the Gresik Regency area. The research was conducted on the number of visits, the number of tourist attractions and the number of hotels in Gresik Regency. This study uses primary data with secondary data collection techniques. The analysis test was carried out with classical assumptions, hypothesis testing and data processing using SPSS version 25. The results of the data analysis test indicate that simultaneously the number of visits, the number of tourist attractions and the number of hotels have an effect on local revenue. And partially the number of visits, the number of tourist attractions and the number of hotels together have an effect on local revenue. The conclusion of this study is that the independent variables, namely the number of visits, the number of tourist objects, and the number of hotels, simultaneously and partially affect the dependent variable, namely local revenue in Gresik Regency.
The Effect of Digital Marketing-Upgrading and Product Virality on the Sustainability of MSMEs Habibie, Samas Adimisa Mishbah; Santoso, Ribut; Islamudin, Ardhi; Vizandra, Ellyzabeth Putri
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 6 (2024): JIMKES Edisi November 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i6.2906

Abstract

This study aims to understand the role of consumer behavior in mediating the influence of virality, digital marketing, and product enhancement on the desires of MSMEs in East Java. This study expands our understanding of the impact of digital marketing, product enhancement, and virality on the desires of MSMEs in East Java, focusing on diverse consumer behavior. With a quantitative approach, this study uses a survey method with a questionnaire as the main instrument, involving 160 respondents from various cities in East Java, including Surabaya, Malang, and Mojokerto. The variables explained include digital marketing (X1) consisting of social media indicators, websites, and mobile marketing; product enhancement (X2) such as product quality and innovation; and virality (X3) which includes content creativity and the use of influencers. Consumer behavior (Y) focuses on satisfaction, loyalty, and interest, as well as MSME desires (Z) which are measured through profitability and public acceptance. The results of the analysis show that digital marketing has a positive effect on consumer behavior, which has an impact on increasing customer loyalty and satisfaction. In addition, product enhancement and virality significantly affect the desire of MSMEs, with consumers more interested in modern and popular products.
EXPLORATION OF FACTORS AFFECTING AUDIT QUALITY (EMPIRICAL STUDY AT ONE OF THE PUBLIC ACCOUNTING FIRMS IN SURABAYA) Syahda, Keisya Anindya; Islamudin, Ardhi; Vizandra, Ellyzabeth Putri; Fitriani, Nurul
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.132337

Abstract

This study aimed to explore how auditors at a medium-sized Public Accounting Firm (KAP) in Surabaya understood and responded to various factors influencing audit quality, including time pressure, team dynamics, ethical challenges, and institutional demands. A descriptive qualitative approach with a case study design was applied. Data were collected through semi-structured interviews with two senior auditors, participatory observation, and documentation. Thematic analysis was carried out using structured pattern identification and triangulation of techniques and sources to ensure credibility. The findings reveal seven key themes: understanding audit quality, audit quality indicators, auditor experience, professionalism under pressure, time management strategies, team communication culture, and maintaining audit integrity under institutional pressure. The study shows that audit quality is shaped by procedural compliance, professional ethics, effective teamwork, and adaptive strategies. Experience and professionalism play a critical role in managing pressure and maintaining objectivity. This research contributes to understanding the behavioural dynamics of auditors and highlights the importance of synergy between ethics, competence, and collaboration in the Indonesian audit context. Keywords: audit quality, professionalism, team dynamics, institutional pressure, qualitative study
Optimalisasi Penggunaan E-Faktur Pajak pada Coretax untuk Meningkatkan Kepatuhan dalam Pelaporan SPT Masa PPN di PT XYZ Afandi, Athalia Ramadhani; Vizandra, Ellyzabeth Putri
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12965

Abstract

Penelitian ini bertujuan untuk mengkaji optimalisasi penggunaan e-Faktur melalui sistem Coretax dalam meningkatkan kepatuhan pelaporan SPT Masa PPN di PT XYZ. Coretax mulai diimplementasikan sejak Januari 2025 sebagai platform administrasi perpajakan digital terpadu pengganti e-Faktur versi sebelumnya. Penelitian ini menerapkan metode deskriptif kualitatif melalui pendekatan studi kasus. Teknik pengumpulan data dilakukan dengan dokumentasi, yakni pengumpulan data sekunder dari dokumen internal perusahaan seperti rekapitulasi penjualan, faktur pajak, dan peraturan perpajakan terkait, serta studi literatur. Analisis data dilaksanakan menggunakan model Miles dan Huberman, meliputi reduksi data, penyajian data, serta penarikan dan verifikasi kesimpulan untuk memperoleh gambaran yang komprehensif. Hasil penelitian menunjukkan bahwa implementasi Coretax berhasil meningkatkan efisiensi pelaporan, akurasi data, dan ketepatan waktu penyampaian SPT Masa PPN. Selain itu, PT XYZ melakukan penyesuaian sistem, pelatihan staf, dan penjadwalan input faktur untuk meminimalisasi kendala teknis. Dengan demikian, optimalisasi penggunaan e-Faktur dalam Coretax efektif meningkatkan kepatuhan pelaporan pajak, terutama bila didukung kesiapan infrastruktur teknologi dan kualitas sumber daya manusia.
Efisiensi Pembuatan Faktur Pajak dan Pelaporan SPT Masa PPN Antara DJP Online dan Coretax di CV XYZ Pramesti, Vella Angelia; Vizandra, Ellyzabeth Putri
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6166

Abstract

This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.
OPTIMALISASI HAK RESTITUSI PPN OLEH CV XYZ MELALUI APLIKASI CORETAX Putra, Ilham Mahdy Fallah; Vizandra, Ellyzabeth Putri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10176

Abstract

Tujuan penelitian untuk menganalisis dan mengoptimalkan hak restitusi dalam melakukan proses kelebihan bayar melalui pemanfaatan aplikasi coretax. Sistem ini memudahkan dalam melakukan proses restitusi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Analisis data dengan cara melakukan reduksi data,penyajian data, dan mengambil keputusan. Hasil dari penelitian ini menunjukkan bahwa CV XYZ dapat memaksimalkan hak restitusi dengan melaporkan SPT masa PPN secara tepat waktu dengan memaksimalkan fitur-fitur layanan disistem coretax ini dapat mempercepat proses administrasi pada masa pajak Februari 2025 CV XYZ mengalami lebih bayar PPN sebesar Rp 27.425.904 dan CV XYZ memilih untuk mengkompensasikan pada masa pajak berikutnya. Meskipun coretax memberikan kemudahan dalam melakukan proses perpajakan masih ada beberapa kendala teknis yang perlu diperbaiki. Penelitian ini juga menemukan pemahaman sistem perpajakan sangat penting bagi wajib pajak dan kepatuhan wajib pajak memberikan peran penting dalam melakukan proses restitusi. Bagi penelitian selanjutnya dapat memperluas objek dan metode penelitian, untuk regulator lebih meningkatkan pengembangan aplikasi perpajakan agar mengurangi kendala-kendala yang ada.
Co-Authors Afandi, Athalia Ramadhani Fitriani, Nurul Islamudin, Ardhi Pramesti, Vella Angelia Putra, Ilham Mahdy Fallah Ribut Santoso Samas Adimisa Mishbah Habibie Sri Setiawati, Ririt Iriani Syahda, Keisya Anindya Tri Pamudya, Mochammad Akbar