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All Journal AKUNTANSI DEWANTARA Jurnal Akuntansi Jurnal Aplikasi Akuntansi Telaah Bisnis UPY Business and Management Journal Journal of Business and Information System Jurnal Akuntansi Kontemporer
Yennisa Yennisa
Universitas PGRI Yogyakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR BANK DI BURSA EFEK INDONESIA Dewi Utami; Yennisa Yennisa
AKUNTANSI DEWANTARA Vol 1 No 1 (2017): AKUNTANSI DEWANTARA VOL. 1 NO. 1 APRIL 2017
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.479 KB) | DOI: 10.26460/ad.v1i1.22

Abstract

The purpose of this research is to analyze the effect of profitability, leverage, frim size, and ownership structure on timeliness of financial reporting. The population of this study are all bank companies listed in Indonesia Stock Exchange (IDX) period of 2011-2015 with total 43 companies, and the sample in this study that meets the criteria for the determination of the selected sample 28 companies. Technique of analysis for examining the hipotesis was logistic regression. The results showed that the firm size has positive effect on the timeliness of financial reporting, while profitability, leverage, and ownership structure didn’t have effect on timeliness of financial reporting.Keyword: profitability, leverage, firms size, ownership struture, timeliness
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN AUDITOR INTERNAL TERHADAP AUDIT DELAY Yennisa Yennisa
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (770.719 KB)

Abstract

The purpose of this research is to analyze the influence of firm size, size of Public Accountant firm, and internal auditors to audit delay. The sample of this research for used 29 manufacture companies sector of consumer goods that listed in Indonesia Stock Exchange (IDX) for the period 2012-2015. The hypothesis proposed were tested by multiple linier regressions models. The results of the research shows that firm size and internal auditors has influence to audit delay. While size of Public Accountant firms do not has influence to audit delay.
Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender Dekeng Setyo Budiarto; . Yennisa; Fitri Nurmalisa
Telaah Bisnis Vol 18, No 1 (2017): Juli 2017
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.085 KB) | DOI: 10.35917/tb.v18i1.91

Abstract

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.
Faktor-Faktor yang Berpengaruh Pada Keputusan Penggunaan e-wallet dalam Transaksi Pembayaran (Studi di Pasar Tradisional Daerah Istimewa Yogyakarta) Yennisa Yennisa; Hasna Ridha Novia Putri
UPY Business and Management Journal (UMBJ) Vol. 2 No. 2 (2023): UBMJ (UPY Business and Management Journal)
Publisher : Department of Management, Universitas PGRI Yogyakarta.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/ubmj.v2i2.5075

Abstract

Tujuan: untuk menguji arah dan pengaruh literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Metodologi: sampel dalam penelitian ini adalah konsumen pasar tradisional di Daerah Istimewa Yogyakarta (DIY) yang sudah menggunakan e-wallet shopeepay untuk transaksi pembayaran. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini adalah penelitian kuantitatif menggunakan data primer. Instrumen pengukuran dan penilaian variabel menggunakan lima skala likert sebagai suatu ukuran penilaian responden atas pertanyaan yang diajukan. Teknik analisis data melalui tahapan uji kualitas data yaitu; uji validitas dan uji reliabilitas. Teknik analisis menggunakan analisis statistik deskriptif dan analisis linier berganda. Untuk memenuhi kualifikasi pengujian hipotesis (parsial dan simultan) dengan analisis linier berganda maka tahapan uji normalitas, uji multikolinearitas dan uji heteroskedastisitas perlu dilakukan. Temuan: hasil uji statistik yang digunakan menunjukkan hasil bahwa literasi keuangan, persepsi kemanfaatan, kemudahan serta keamanan berpengaruh positif (baik secara parsial maupun simultan) terhadap keputusan penggunaan e-wallet dalam transaksi pembayaran. Orisinalitas: pengujian dilakukan pada segmen konsumen UMKM pasar tradisional yang berada di wilayah DIY. Keterbatasan penelitian: tidak melakukan wawancara dengan responden sehingga terdapat kemungkinan responden tidak memahami pertanyaan dalam instrumen dengan baik Implikasi praktis: pemerintah perlu membuat kebijakan untuk mendorong transaksi non-cash terutama bagi masyarakat biasa Kata kunci: literasi keuangan, persepsi kemanfaatan, kemudahan, keamanan, keputusan menggunakan e-wallet
SISTEM INFORMASI AKUNTANSI, E-COMMERCE, BUDAYA ORGANISASI DAN LITERASI KEUANGAN: SEBAGAI PENINGKAT KINERJA UMKM Lulu Nusron; Yennisa Yennisa; Sri Suharni
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.320

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Informasi Akuntansi, e-commerce, budaya organisasi, dan literasi keuangan terhadap Kinerja UMKM. Populasi penelitian ini adalah pelaku atau pemilik UMKM  di Kabupaten Sleman. Metode purposive sampling dipergunakan dalam teknik pengambilan sampel dengan sebanyak 103 UMKM yang berada di Kabupaten Sleman. Pengumpulan data penelitian menggunakan metode kuesioner yang disebarkan secara langsung dan daring melalui link google form selanjutnya data diolah menggunakan aplikasi SPSS versi 25. Data dianalisis menggunakan uji statistik deskriptif, validitas, reliabilitas dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UMKM. E-commerce dan literasi keuangan berpengaruh   positif terhadap kinerja UMKM. Menurut teori atribusi, kedua variabel ini sebagai faktor eksternal dan internal yang bisa meningkatkan pendapatan. E-commerce dapat menjangkau pasar yang lebih luas dan menekan biaya pemasaran. Literasi keuangan juga mendukung pelaku UMKM untuk mengelola modalnya menjadi lebih besar.
Apakah intellectual capital penting bagi kinerja & nilai pasar perusahaan? Riset pada perusahaan Perbankan dan Asuransi di Indonesia Yennisa Yennisa; Maisyaroh Maisyaroh
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 1 No 2 (2019): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v1i2.22

Abstract

This research aims to test the effect of intellectual capital with three components (value-added efficiency of human capital, capital employed, and structural capital) on a firm and market performance. This research uses quantitative data; 130 of financial statements from banking and insurance companies from 2012–2016. This research use Value Added Intellectual Coefficient model (VAIC) and conduct test with multiple regression analysis. The result shows VAIC implication to firm and market performance. Value-Added Efficiency of Capital Employed (VACA) is the only one from the VAIC component does impact on firm performance. VACA and VAHU have an impact on market performance. Research implication for financial reporting or annual report emphasizes on voluntary disclosures in the future.
Exploring property & real estate firm’s value: An intellectual capital perspective Ratna Purnama Sari; Vidya Vitta Adhivina; Yanuatri Rohmatun; Yennisa Yennisa; Lulu Amalia Nusron
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol 5 No 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.212

Abstract

Firm’s value known as an important thing to increase simultaneously for business continuity. Especially for property & real estate sector in Indonesia which contributed more to the whole of infrastructure development. This research has an aim to examine the property & real estate firm’s value based on intellectual capital perspective. The intellectual capital consists of organizational capital, structural capital and human capital which tested to know its effect on property & real estate firm value. This study uses property and real estate sector listed in Indonesia Stock Exchange from 2016-2020. The research’s sample used 109 companies selected by purposive sampling technique. To test the data, this research using multiple linear regression analysis. The results of the study concluded that only organizational capital and structural capital which have affect on property & real estate firm value, while human capital have no effect on property & real estate firm value.
FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY Yennisa Yennisa; Setya Juwiyato; Dekeng Setyo Budiarto
Jurnal Akuntansi Kontemporer Vol. 12 No. 2 (2020)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v12i2.2210

Abstract

Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage, firm size, asymmetry information, the difference in fair value gains, and share ownership on the selection of fair value investment property methods. This research is quantitative research with purposive sampling technique. The research was conducted on 69 companies listed on the Indonesia Stock Exchange in 2014-2017 with a total of 276 samples. The data analysis technique in this research used logistic regression analysis. The results indicate that firm size and asymmetry information influence the selection of the fair value method of investment property. The leverage, the difference in fair value profits, and share ownership do not affect. Based on the results of the research, there are still many firms that does not apply the fair value method because they prefer a more conservative accounting method. Additional costs regard to revaluation is one of the considerable factors why the firm resist to use the fair value method.
Co-Authors Budiarto, Dekeng Setyo Dewi Utami Fitri Nurmalisa Hasna Ridha Novia Putri Lulu Amalia Nusron Lulu Nusron Maisyaroh Maisyaroh Ratna Purnama Sari Setya Juwiyato Sri Suharni Vidya Vitta Adhivina Yanuatri Rohmatun