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All Journal Jurnal Inspirasi Pendidikan Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Scholaria: Jurnal Pendidikan dan Kebudayaan Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Media Riset Akuntansi Auditing & Informasi Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat
Dwi Iga Luhsasi
Universitas Kristen Satya Wacana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGGUNAAN GAME ONLINE BERKATEGORI CAUSAL SEBAGAI SARANA PENDIDIKAN LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN MAHASISWA Luhsasi, Dwi Iga
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8870

Abstract

Abstract. In the past, we adding the knowledge that we have only from school. But now, we can get the knowledge in every activity. One of the activities is a game online. Playing a game online has advantages, but gamer realizes that the advantage is refreshing only. The gamer could get many pieces of knowledge and educations like it said before. One of the knowledge is financial literacy and personal financial management. There is a possibility that playing a game online brings effect on financial literacy and financial management. The descriptive quantitative research has the sample from economic education’s college students of FKIP UKSW (56 students of the classes of 2015-2017). The data was collected form questioner and tested by simple regression. The result shows that playing the game online brings effect on financial literacy. But on the other side, playing the game online do not affect financial literacy.Keywords: game online; financial literacy; individual financial management.Abstrak. Pengetahuan tidak hanya didapatkan dari pelajaran yang diselenggarakan sekolah secara formal. Salah satunya adalah bermain game. Selain menjadi sarana hiburan, game online juga menjadi sarana edukasi. Hal ini membuktikan bahwa game online tidak hanya memberikan dampak yang negatif namun juga dampak yang positif. Banyak macam pengetahuan yang dapat diambil dari penggunaan game. Salah satunya adalah pengetahuan mengenai literasi keuangan. Penggunaan game online ini juga memiliki kemungkinan pengaruh pada pengelolaan keuangan sehari-hari. Tujuan penelitian ini untuk mengetahui pengaruh yang terjadi pada penggunaan game online terhadap literasi keuangan dan pengelolaan keuangan. Penelitian deskriptif kuantitatif ini mengambil sampel 56 mahasiswa angkatan 2015- 2017 Pendidikan Ekonomi FKIP UKSW. Data didapatkan dengan cara menyebarkan kuesioner menggunakan simple random sampling. Setelah data didapatkan, dilakukan pengujian regresi sederhana. Berdasarkan pengujian tersebut, didapatkan hasil bahwa penggunaan game online berpengaruh terhadap literasi keuangan. sementara itu, penggunaan game online tidak berpengaruh terhadap pengelolaan keuangan.Kata Kunci: game online; literasi keuangan; pengelolaan keuangan individu.
Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang Feny Retno Kusumaningrum; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1029

Abstract

The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.
Pandemi Covid-19: Pengaruh Perilaku Konsumtif dan Mental Accounting Terhadap Pengelolaan Keuangan Mahasiswa FKIP UKSW Indah Lely Cristanti; Dwi Iga Luhsasi; Destri Sambara Sitorus
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2690

Abstract

This study aims to have a direct impact on consumer behavior and mental accounting on financial management either partial or simultaneously. The population recruited in this study were SWCU FKIP students adding 1.291 from various study programs. The sampling technique used was cluster sampling where the data source was too broad and the sampling was based on the population area, the sample used 298 SWCU FKIP students used the Isaac and Michael's formula. Collecting data through distributing questionnaires online with a Likert Scale. The questionnaire test used test in the form of normality test, multicollinearity test, heteroscedasticity test and linearity test as well as additional validity and reliability tests. The classical assumption test that is carried out does not occur problems and can be proposed. The statistical methods used is multiple linear regression with a significant level of 5%. The redults of this study indicate that there is no significant influence between consumptive behavior and financial management 0.112 > 0.05, and there is a significant influence between mental accounting on financial management of 0.000 < 0.05. simultaneously, there is a significant influence between consumptive behavior and mental accounting on financial management of 0,000 < 0.05 has a significant impact. Keywords: Consumptive Behavior, Mental Accounting, Financial Management
Akuntabilitas Pengelolaan Dana Desa Mita Ayu Kristini; Dwi Iga Luhsasi; Bambang Ismanto
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 2 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i2.231

Abstract

This study aims to find about village funds management which focuses on administration and reporting in Bendungan Village, Pabelan District, Semarang Regency in the 2018 budget year. The research method used is qualitative with descriptive type. Data collection techniques are done by observation, interview and documentation. Analysis of the data used according to Miles and Huberman was done interactively and survived to completion. The activities of analyzing qualitative data are data reduction, data presentation, and drawing conclusions. The results showed that the Bendungan Village Government had applied 5 principles recommended by the United Nations Development Program (UNDP), namely transparency, controllability, liability, responsiveness, and responsibility in management the village fund. However, the village head must improve his performance in reporting on the APBDesa Implementation Report in a timely manner. 
Trade Game Akuntasi Untuk Siswa Sekolah Menengah Atas Dwi Iga Luhsasi; Carolina Lita Permatasari
Scholaria: Jurnal Pendidikan dan Kebudayaan Vol 10 No 1 (2020)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.5 KB) | DOI: 10.24246/j.js.2020.v10.i1.p51-59

Abstract

Almost all students who have difficulty in understanding accounting material. Only a few students can understand thoroughly. Most of the students are oriented only to the result of the exercise from the questions, not the understanding of the process, especially for trading company accounting cycle topic. This material requires more understanding in every process of preparation until the preparation of financial statements. The focus on calculating inventory and cost of goods sold makes students often reluctant to do and understand it. This condition also felt by Sedes Sapientiae High School Semarang students. The more complicated cycle requires more attention, sometimes make the students less patient in understanding the cycle. Based on this condition, a tool is needed to solve the problem, which is the Accounting Trade Game. The aim of this game is to attract more attention to students in the learning process on accounting economics subject especially for trading company accounting cycle. In order to solve this problem, development research was carried out using the Borg and Gall model. This model consists of a preliminary study stage, preparation of a product draft, also development and evaluation of the product. As the result, a tool called Accounting Trade Game is a good tool which means that it can help students in the learning the material.
STRATEGI PEMASARAN LEMBAGA PENDIDIKAN DI SEKOLAH DASAR DHARMA MULIA DUSUN BANARAN GETASAN aat lisnawati; dwi iga luhsasi; arief sadjiarto
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 17 No. 2 (2020)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v17i2.4422

Abstract

SD Dharma Mulia merupakan sekolah dengan latar belakang Budha, sekolah yang berada di bawah naungan yayasan Budha ini mengalami penurunan jumlah siswanya selama dua tahun karena faktor kepercayaan orang tua dan tidak ada bukti kelulusan. Penelitian ini bertujuan untuk mengetahui Strategi Pemasaran Lembaga Pendidikan di Sekolah Dasar Dharma Mulia di Dusun Banaran Getasan. Model penelitian adalah pendekatan kualitatif dengan teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi. Hasil penelitian strategis yang dilakukan oleh SD Dharma Mulia yaitu dengan menerapkan pemasaran internal, pemasaran eksternal dan pemasaran interaktif. Alat yang digunakan dalam melakukan strategi pemasaran adalah dengan menerapkan bauran pemasaran yang terdiri dari 7P (Produk, Harga, Tempat, Promosi, Orang, Bukti fisik, proses). Kegiatan pemasaran yang dilakukan di SD Dharma Mulia adalah dengan membuat brosur dan spanduk serta dilakukan melalui media sosial seperti, Facebook, Instagram dan Whatsapp
Analysis of Readiness to Use Target Costing Method in Production Cost Efficiency Efforts at Risha Bakery Yuliyanti Palulun; Dwi Iga Luhsasi; Destri Sambara Sitorus
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2450

Abstract

Companies do not always have the ability to determine the selling price of the product as desired because there are a number of competitors offering a certain price. In order to maintain the quality of a product and have a competitive selling price, companies need to sort out the costs that are not needed in the production process so that profits can be more optimal. The target costing method is a method of determining the selling price based on market prices. Target costing aims to reduce production costs so as to optimize profit or profit. This study aims to analyze the readiness to use the target costing method at Risha Bakery. This type of research approach used in this research is a qualitative approach using descriptive analysis. The results showed that the readiness of Risha Bakery can be seen from several factors including setting the selling price as a means of competition with competitors, the desire of the company to get an increase in profit, setting cost targets, and reducing inefficient production costs or value engineering. Thus, Risha Bakery can be considered ready to use the target costing method.
Financial Management Literacy for Students of Economic Education FKIP UKSW Jean Belynda Lalihatu; Dwi Iga Luhsasi; Carolina Lita Permatasari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2454

Abstract

Financial literacy is an important part of the realization of student management in relation to improving financial literacy so that it creates knowledge and behavior in financial management that has been carried out so far. Students need to realize financial management by increasing financial literacy which is what they learn during lectures. Therefore, students are able to carry out financial management with the existence of financial literacy. This research was conducted at the SWCU FKIP Economic Education using a qualitative method with a snowball sampling technique and with data collection techniques, namely primary data, interviews and documentation, which aims to determine student literacy towards financial management of SWCU FKIP economic education students. The results of this study indicate that students already understand the basics of finance but there are several things that must be underlined in financial literacy, namely knowledge of investment and insurance which is still low as well as sources of financial literacy that only rely on lecture material even though there are still many media that can be accessed to add student financial literacy such as books, social media and websites. The results of students who are still low on understanding financial literacy make their financial management ineffective. On the other hand, students who have an understanding of financial literacy become more effective in financial management, it can be concluded that the importance of financial literacy itself for students.
ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT Helda Aslim Safitry; Dwi Iga Luhsasi; Carolina Lita Permatasari
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.3955

Abstract

The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN RISK BASED BANK RANKING PADA PT. BANK UOB INDONESIA SEBELUM DAN SESUDAH MELAKUKAN MERGER Tsary Aristawati; Dwi Iga Luhsasi; Carolina Lita Permatasari
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5709

Abstract

This study aimed to find out the difference of financial performance of banking companies whether they exist or not before and after the merger of PT Bank UOB Indonesia using risk approach (Risk-based Bank Rating). The data used in this study are secondary data obtained from the published annual financial reports of PT Bank UOB Indonesia. This research was conducted at PT Bank UOB Indonesia for a period of 3 years before the merger (2008-2010) and 3 years after the merger (2011-2013). The variables in this study consisted of 6 financial ratios, namely Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR). The data analysis technique has been done by using paired sample t-tests using the SPSS 20.0 program. Based on the result of the analysis, there were 3 financial ratios which do not have any significant difference i.e.: LDR, GCG, and ROA. Moreover, there are 3 financial ratios which have significant differences i.e.: NPL, NIM, and CAR which shows that the financial performance of the company undergoes significant changes before and after the merger.
Co-Authors aat lisnawati Arief Sadjiarto Bambang Ismanto Carolina Lita Permatasari Daniati Daniati Destri Sambara Sitorus Feny Retno Kusumaningrum Helda Aslim Safitry Holpi Fikria Nanda Indah Lely Cristanti Jean Belynda Lalihatu Jesica Emilia Lelahester Rina Mita Ayu Kristini Salsabila, Shafira Salwa SATRIYAS ILYAS Tsary Aristawati Yuliyanti Palulun