Article Per Year (5 Year)
p-Index From 2021 - 2026
7.623
P-Index
This Author published in this journals
All Journal JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education, Humaniora and Social Sciences (JEHSS) JCRS (Journal of Community Research and Service) Jurnal Akuntansi Bisnis dan Publik Community Engagement and Emergence Journal (CEEJ) TIN: TERAPAN INFORMATIKA NUSANTARA JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Social Responsibility Projects by Higher Education Forum Economics, Business and Management Science Journal Instal : Jurnal Komputer Jurnal Info Sains : Informatika dan Sains Journal of Research in Social Science and Humanities Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies Journal of Indonesian Management Journal of Financial and Behavioural Accounting JUrnal Riset Ilmu Pendidikan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Journal of Trends Economics and Accounting Research Formosa Journal of Sustainable Research (FJSR) Jurnal Nasional Teknologi Komputer Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Gemilang: Jurnal Manajemen dan Akuntansi Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Wilayah, Kota dan Lingkungan Berkelanjutan Journal of Environmental Economics and Sustainability Marhalado International Journal of Economics and Management Sciences E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Management and Economics Research Harmony Management: International Journal of Management Science and Business Proceedings of The International Conference on Computer Science, Engineering, Social Sciences, and Multidisciplinary Studies
Vina Arnita
Universitas Pembangunan Panca Budi
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 72 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 72 Documents
Search

 2   3   4   5   6 
ANALYSIS OF VILLAGE FINANCIAL PERFORMANCE WITH REVENUE RATIO IN PEMATANG SERAI VILLAGE, LANGKAT DISTRICT Khamilah Siregar, Oktarini; Arnita, Vina
Proceeding International Seminar of Islamic Studies INSIS 5 (March 2023)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Village financial management is the goal of improving village financial conditions by providing a good signal to village financial users. The use of Village Finance that is right on target will optimize village revenue, including village original revenue. The researcher wants to analyze village financial ratios seen from village revenue analysis, namely the degree of decentralization, village financial dependency ratio, analysis of village revenue growth, PADesa efficiency ratio, PADesa Effectiveness Ratio in Pematang Serai Village, Tanjung Pura District, Langkat Regency Government. A research method with a quantitative description for assessing village financial performance with APBDesa realization report data from 2018 to 2021. The results obtained are village financial performance through a ratio approach with village revenue analysis that village revenue is still around more than 96% dominantly hoping for transfer revenue central government so that the village of Pematang Serai is very dependent on the central government and cannot be independent in the village of Pematang Serai. The need to increase the village's original revenue by planning and supervising the collection of village fees and taxes, the movement of village spending which has an impact on the development of new investments in the village of Pematang Serai such as BUMDES and MSME actors.
Pengaruh Pemilihan Umum Tahun 2024 Terhadap Abnormal Return dan Trading Volume Activity Br Bangun, Dini Febriana; Vina Arnita
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1385

Abstract

This research is entitled "The Influence of the 2024 General Election on Abnormal Returns and Trading Volume Activity". This study aims to find out whether there is a difference in the average abnormal return and trading volume activity before and after the 2024 election in IDX30 companies listed on the Indonesia Stock Exchange. The variables of this study are abnormal returns and trading volume activity. The population used in this study is companies listed on the IDX and included in the IDX 30 Index stock group.The method used in sampling is saturated sampling, the sampling method if all members of the population are sampled, namely all companies on the IDX that are included in the IDX 30 Index. The data analysis technique of this study uses the Paired Sample t-Test. This study uses an observation period of five days before the February 14, 2024 election and five days after the February 14, 2024 election. The results of this study show that the average abnormal return (0.993 > 0.05) which means that there is no difference between the average abnormal return before and after the 2024 election and the average trading volume activity (0.049 < 0.05) there is a difference in the average trading volume activity before and after the 2024 election on companies that are members of the IDX 30 index on the IDX.
ANALISIS EFEKTIFITAS TINDAKAN PENAGIHAN PAJAK MELALUI PENERBITAN SURAT TEGURAN, SURAT SITA DAN SPMP TERHADAP PENERIMAAN PIUTANG PAJAK PADA KPP PRATAMA KEBUMEN Alfia, Nurul; Arnita, Vina
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 3 No 2 (2023): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v3i2.757

Abstract

Pajak adalah salah satu komponen paling penting dari kemajuan suatu negara, terutama bagi negara berkembang seperti Indonesia. Tujuan utama dilakukannya penelitian ini adalah untuk melihat tingkat efektivitas kegiatan penagihan pajak terhadap penerimaan piutang pajak studi kasus di Kantor Pelayanan Pajak Pratama Kebumen. Penelitian ini bersifat deskriptif yaitu dengan menggambarkan pengaruh tindakan penagihan pajak dalam memaksimalkan penerimaan piutang pajak berdasarkan data yang diperoleh berkenaan dengan tindakan penagihan. Berlandaskan pada hasil penelitian ini, secara keseluruhan terlihat bahwa pengaruh tindakan penagihan pajak terhadap penerimaan piutang pajak di KPP Pratama Kebumen tahun 2021 hingga tahun 2023 terbilang rendah. Tindakan penagihan pajak yang telah dilakukan terkadang menemui berbagai kendala yang mengurangi tingkat efektivitas dalam pelaksanaannya dan akan berpengaruh terhadap penerimaan piutang pajak. Atas kendala tersebut Kantor Pelayanan Pajak Pratama Kebumen perlu lebih giat lagi dalam melakukan sosialisai perpajakan secara aktif kepada wajib pajak.
Village Application at Pematang Serai Village Office Tanjung Pura District Langkat Regency Kurniawan, Fahmi; Sitorus, Zulham; Arnita, Vina; Ramadhan, Aditya; Risky, Raihan
Bahasa Indonesia Vol 16 No 04 (2024): Instal : jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalinstall.v16i04.279

Abstract

In this modern era, technology has become part of human needs, even in everyday life many people cannot be separated from technology. With technology, information is very easy to access and obtain. Various kinds of systems are made to make it easier to get and operate, one of which is by using the web. The village application system is a village administration service system that is converted from a conventional / computerized system to an information technology system in the form of a website. In this research, the village system is intended to improve the performance of village officials within the Pematang Serai Village government. The system is implemented using the MVC method which uses a native php programming model, with a combination of CSS and bosttrap. The website that was built was implemented at the Pematang Serai Village Office and was evaluated directly by the village staff to find out the shortcomings of the system to be used. With this village system, it is hoped that it can help village officials, especially the Pematang Serai Village office, in serving the administration of requests for cover letters submitted by the Pematang Serai Village community
Analysis of the Effect of Emotional Intelligence, Time Management, and Academic Stress on the Learning Behavior of Accounting Students Silitonga, Juliarta; Nabila, Talita; Sihombing, Dona; Luthfi, Muhammad; Rahmadayanti, Nabila; Arnita, Vina
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i3.573

Abstract

The purpose of this study was to analyze the effect of emotional intelligence, time management, and academic stress on students' accounting learning behaviour. In college, effective learning behavior is essential to achieve optimal learning outcomes. The method used in this study is a quantitative survey that collects data through questionnaires distributed to accounting students at several universities. Data analysis was conducted using PLS (Partial Least Square). The research shows that emotional intelligence has a significant positive influence on learning behaviour, and students with high emotional intelligence tend to be better able to manage their emotions and motivation during the learning process. In addition, good time management also contributes positively to learning behaviour, so that students can manage their time effectively. On the other hand, academic stress was shown to have a significant negative impact, as high levels of stress can affect concentration and motivation to learn. The conclusion of this study highlights the importance of developing emotional intelligence and time management skills in accounting students and the need for strategies to reduce academic stress. Recommendations for future research are to consider interventions that can improve these three components to support better learning behaviour.
Sosialisasi Penggunaan Aplikasi Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Kurniawan, Fahmi; Sitorus, Zulham; Arnita, Vina; Ramadhani, Aditya; Risky, Raihan
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 3 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i3.6604

Abstract

Kantor Desa Pematang Serai dalam meningkatkan pelayanan kepada masyarakat desa menerapkan aplikasi desa untuk melayani kebutuhan masyarakat agar telayani secara maksimal dalam surat menyurat. Oleh karena itu, diperkenalkan sebuah inovas dan keterampilan kepada perangkat kantor desa tentang penggunaan aplikasi desa sehingga proses pelayanan kepada masyarakat dalam membuat surat berjalan lebih cepat, akurat, dan efisien. Metode sosialisasi melibatkan pendekatan demonstratif dan interaktif dengan kombinasi presentasi, tanya jawab, dan simulasi langsung penggunaan aplikasi. Hasil dari sosialisasi ini menunjukkan bahwa sebagian besar pegawai kantor desa merasa lebih nyaman dan percaya diri dalam menggunakan aplikasi desa. Di samping itu, pemahaman pegawai kantor desa mengenai pentingnya integritas dalam pelayanan kepada masyarakat juga meningkat. Diharapkan dengan adopsi teknologi ini, pembuatan surat untuk masyarakat di Kantor Desa Pematang Serai dapat berjalan dengan baik dan dapat meningkatkan kinerja pegawai kantor desa dalam melayani surat memeyurat kebutuhan masyarakat desa.
Analysis of The Effect of Accounting Education, Motivation And Availability of Job Information on Accounting Students' Interest In A Career As An Accountant Yolanda, Nabila; Izzati, Dina; Zahrani, Vista; Parsi, Citra; Miranda, Aqilah; Arnita, Vina
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.571

Abstract

This study aims to analyze the effect of accounting education, motivation, and the availability of job information on accounting students' interest in a career as an accountant. The phenomenon of shifting student interest in choosing a career outside accounting may threaten the availability of professional accountants in the future. Using a quantitative approach and a systematic survey design, data were collected from 100 students of accounting study programs in Medan who had taken the "Basic Accounting" course. The analysis results show that accounting education has a significant influence on student interest (T-statistic 2.927, P-Value 0.002), followed by learning motivation (T-statistic 4.214, P-Value 0.000) and availability of job information (T-statistic 2.715, P-Value 0.043). The R² value of 0.757 indicates that the three variables explain 75% of the variation in students' interest in a career as an accountant. These findings emphasize the importance of improving the quality of accounting education, strong motivation among students, and adequate access to job information. Recommendations are given for universities to design more relevant and informative educational programs to increase students' interest in the accounting profession in a sustainable manner.
The Effect of Company Size, Profitability and Company Age on Environmental Performance with Environmental Costs as a Moderating Variable Panggabean, Ignasius G. K.; Lukna, Yohanes Kevin; Balqis, Putri; Suganda, Rara; Sipayung, Willy Febrian; Arnita, Vina
Journal of Indonesian Management Vol. 5 No. 1 (2025): March
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i1.2200

Abstract

The objective of this study is to examine the impact of company size, profitability, and company age on environmental performance, with environmental costs acting as a moderating variable. The study's population consists of companies within the energy and healthcare sectors, from which a sample of 12 companies was selected for the period spanning from 2021 to 2023, following purposive sampling methodology. To analyze the data, moderation regression techniques were applied using the SPSS software, allowing for an evaluation of the direct effects of each independent variable as well as the moderating effects on these relationships. The findings revealed that company size does not exert a significant influence on environmental performance, and similarly, profitability does not have a substantial effect on environmental performance. However, company age was found to have a noteworthy and significant impact on environmental performance. Regarding the moderating effect of environmental costs, the study indicated that environmental costs positively strengthen the relationship between profitability and environmental performance, while they serve to weaken the relationship between company age and environmental performance. Additionally, environmental costs were not found to moderate the effect of company size on environmental performance.
Pengukuran Emisi Karbon, Pelaporan Keberlanjutan, dan Pengungkapan Lingkungan terhadap Kinerja Keberlanjutan Perusahaan Athaya, Nada Syifa; Tamba, Rani Rosya; Safitri, Tsamara Nayla; Panjaitan, Gloria Oktavania; Manao, Marcella Chintya; Arnita, Vina
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.385

Abstract

Perubahan iklim dan pemanasan global telah menjadi isu global yang mendesak akibat tingginya emisi karbon. Penelitian ini bertujuan untuk menganalisis hubungan antara pengukuran emisi karbon, pelaporan keberlanjutan, dan pengungkapan lingkungan terhadap kinerja keberlanjutan perusahaan menggunakan kerangka teori Triple Bottom Line (TBL). Penelitian menggunakan metode studi literatur dengan data sekunder dari berbagai sumber relevan. Hasil menunjukkan bahwa pengukuran emisi karbon membantu perusahaan dalam menetapkan strategi mitigasi, meningkatkan efisiensi operasional, dan memenuhi regulasi lingkungan. Pelaporan keberlanjutan berkontribusi pada peningkatan transparansi dan kepercayaan pemangku kepentingan, sementara pengungkapan lingkungan memperkuat kredibilitas dan mendorong investasi hijau. Ketiga elemen ini berkontribusi secara sinergis dalam menciptakan kinerja keberlanjutan yang holistik, yang mencakup aspek ekonomi, sosial, dan lingkungan. Dengan pendekatan integratif ini, perusahaan mampu menghadapi tantangan keberlanjutan global dan mendukung tujuan pembangunan berkelanjutan.
The Relationship Between Blue Accounting, Marine Policy and Climate Change To The Sustainability Of Marine Ecosystems Larasasti, Sindy; Putri Nazwa Amalia; Icha Santika; Annisa Putri; Febyola Crisanta; Vina Arnita
Journal of Environmental Economics and Sustainability Vol. 2 No. 2 (2025): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v2i2.555

Abstract

Indonesia is the world’s largest archipelago, rich in marine resources. However, the management of these resources faces a number of challenges, including overexploitation, climate change and uncoordinated policies. This research aims to assess how blue accounting, marine policy and climate change affect the sustainability of marine ecosystems. Blue accounting is a strategy for measuring the economic, social and environmental value of marine ecosystems. It supports environmentally sound business practices and increases transparency in the management of marine resources. Marine policies, such as the World Maritime Axis vision and PIT, aim to ensure the sustainable use of the oceans. However, overlapping regulations, resource exploitation and climate change impacts such as extreme weather events and sea level rise are degrading marine ecosystems and threatening coastal communities. This research uses a descriptive qualitative method with a literature review approach to explore the relationship between these three factors. The results show that the implementation of blue accounting and appropriate marine policies, coupled with climate change mitigation, can maintain the sustainability of marine ecosystems and support sustainable economic development.
Co-Authors , Heriyati Chrisna , Oktarini Khamilah Siregar Alfia, Nurul Alfiyah, Sausan Andini Puspita Sari Annisa Putri Athaya, Nada Syifa Aulia Aulia Aulia Aulia Ayu Kurnia Sari Br Bangun, Dini Febriana Chandra, Muhammad Mahardika Chatarina Umbul Wahyuni Daning Indah Lestari Diana, Yana Dito Aditia Darma Nasution Dwi Permatasari Barus Edy Syarif Eky Ermal M Eky Ermal Muttaqin Elyandi, Juli Ermal M, Eky Faried, Annisa Ilmi Fathul Fahrozi Nasution Febriyanti, Susmia Febyola Crisanta Fitri Hasanah Fitri, Rahmadhani Franita, Riska Frennando Dewa Chandika Gultom, Eva Ulina Handriyani Dwilita Hendra Saputra Heriyati Chrisna Heriyati Chrisna Hernawaty Hernawaty Hernawaty, Hernawaty Icha Santika Indriani, Yunia Izzati, Dina Jones Gultom Khairul Khairul, Khairul Kurniawan, Fahmi Larasasti, Sindy Lukna, Yohanes Kevin Manao, Marcella Chintya Marina, Nisha Marini, Yushita Matondang, Adinda Rizki Ramadhana Miranda, Aqilah Muh. Fachrul Muzawwir Murnihati Murnihati Mustika Tupa Sihombing Nabila, Talita Nasution, Fathul Fahrozi Nina Andriany Nasution Nisha Marina Noviani, Noviani Nuraini Nuraini Padang, Ratnauli Panggabean, Ignasius G. K. Panjaitan, Gloria Oktavania Parsi, Citra Putri Balqis, Putri Putri Nazwa Amalia Rahmadayanti, Nabila Rahmadhani Fitri Rahmayanti Rahmayanti Ramadhan, Aditya Ramadhan, Puja Rizqy Ramadhani Fitri Ramadhani, Aditya Rambe, Hasvia Sheilla Aldira Rangkuti, M Ihsan Riansyah Rica Cahya Amalya Rinjani, Vitaliana Risky, Raihan Rizky Amalia Safitri, Tsamara Nayla Salsabila Nadhifa Althaaf Sarah Vika Sabrina Sari, Andini Puspita Saskia, Dwi Putri Sihombing, Dona Silitonga, Juliarta Sinaga, Eki Rosnita Sipayung, Willy Febrian Siti Nurhayati Siti Nurhayati Siti Nurhayati Sitompul, Monika Pebri Yanti Sitorus, Zulham SRI RAHAYU Suganda, Rara Suryani Suryani Susan Alfityah Suwarno Syafitri, Auna Tamba, Rani Rosya Tambunan, Dame Romauli Tambunan, Yuliati Tanjung, Endah Suharlin Ulzannah, Nisa Wahyu Miko Pratama Waldani, Anggi Jumiafitri Wan Fachruddin Wan Fachruddin Widianingsih, Novita Yana Diana Yolanda, Nabila Yuliati Tambunan Yunia Indriani Zahrani, Vista Zainal, Siti Rohaida Mohammed Zuraida Tharo Zuraidah Tharo