Article Per Year (5 Year)
p-Index From 2020 - 2025
1.116
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Kinerja Jumat Ekonomi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ISJOUST Jurnal Ekonomi, Manajemen, Akuntansi
Wikan Isthika
Universitas Dian Nuswantoro
Religion Humanities Astronomy Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal Sifa Asri Trisnani; Wikan Isthika
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.26-36

Abstract

ABSTRACTThis study aims to examine the effect of regional taxes, regional retribution, general allocation funds, special allocation funds and revenue sharing funds on capital expenditure in regencies/cities in Central Java. The study is based on agency theory. The population in this study were 35 regencies/cities in Central Java. The analytical method used is multiple linear regression with the help of the SPSS program. The study found amongst the independent variables the regional tax, regional retribution, general allocation fund, special allocation funds, revenue sharing funds had significant effect on the capital expenditure regencies/cities in Central Java. The coefficient of determination (R2) of 0.732 indicates that the five independent variables contributed to 73.2% of the variance in the dependent variable. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus dan dana bagi hasil terhadap belanja modal di kabupaten/kota di Jawa Tengah. Studi ini didasarkan pada teori keagenan. Populasi dalam penelitian ini adalah 35 kabupaten/kota di Jawa Tengah. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan program SPSS. Studi ini menemukan antara variabel independen yaitu pajak daerah, retribusi daerah, dana alokasi umum, dana alokasi khusus, dana bagi hasil berpengaruh signifikan terhadap belanja modal kabupaten/kota di Jawa Tengah. Koefisien determinasi (R2) dari 0,732 menandakan bahwa lima variabel independen memberikan kontribusi 73,2% dari varian dalam variabel dependen.  Keywords: regional retribution, regional taxes, capital expenditure, special allocation funds, general allocation funds, revenue sharing funds
PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH Hayu Wikan Kinasih; Wikan Isthika; Melati Oktafiyani
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.75-88

Abstract

The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG Lilis Setyowati; Wikan Isthika; Ririh Dian Pratiwi
KINERJA Vol. 20 No. 2 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.843

Abstract

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement
Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO” Hendri Hermawan Adinugraha; Nafilah Nafilah; Ferida Rahmawati; Mila Sartika; Wikan Isthika; Hayu Wikan Kinasih; Melati Oktafiyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimas_ekon.v3i1.2340

Abstract

The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.
ANALISA NPL BANK UMUM KONVENSIONAL DILIHAT DARI CAR, LDR, ROA, DAN BOPO TERDAFTAR DI BEI Wikan Isthika; Nita Sovia
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8262

Abstract

This research aims to analyse the impact of CAR, LDR, ROA and BOPO on NPL. The research object is Indonesian conventional banking listed on Indonesia Stock Exchange over the period 2019 to 2021. The total samples obtained 43 companies, and the data are financial reports and annual reports of Indonesian conventional banks. Analyse data is using descriptive test, classical assumption test, and multiple linear regression test. The results show that return on asset have significant impact on non-performing loans on Indonesian conventional banks, while capital adequacy ratio, loan to deposit ratio and operating expenses dividing by operating income have no significant impact on Indonesian conventional banks listed on Indonesia Stock Exchange.
Religious Tourism in Nyatnyono Village Semarang Hendri Hermawan Adinugraha; Mila Sartika; Wikan Isthika
Islamic Studies Journal for Social Transformation ISJOUST Vol 2, No 2, 2018
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/isjoust.v2i2.1937

Abstract

The purpose of this study was to describe the potential and reality of religious tourism in Nyatnyono Village. This research is a type of field research with descriptive analyticalapproach. The results of this study was indicated that in addition to potential religious tourism, Nyatnyono Village also has other tourism potential. The development of the potential of Nyatnyono Village as a natural tourism, educational tourism, and cultural tourism which has been foundin Dusun Ngaglik, DusunGelap, DusunSipol, DusunKrajan and DusunSiroto (top of Nyatnyono Village). While the potential of Nyatnyono Village as industrial tourism and educational tourism has been located in DusunSendang Putri, DusunSendang Rejo and DusunBlanten (bottom of Nyatnyono Village). Implementation of tourism potential information in Nyatnyono Village can be carried out if it receives support from the village government through Village Owned Enterprises (BUMDES), Tourism Awareness Groups (POKDARWIS) and local community. The development of tourism diversification in Nyatnyono Village will have an impact on other sectors such as the environment, social and economy. With the development of tourism, it will automatically open opportunities for local community to open goods or services businesses related to the facilitation of visitors. This will directly affect local employment, reduce unemployment and increase income.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Michael Owen Sihotang; Wikan Isthika; Entot Suhartono; Dian Indriana Hapsari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5494

Abstract

A tactic used by management to keep profits steady over time and frequently driven by executive remuneration is income smoothing. When bonuses are dependent on the company's profitability, managers may utilize income smoothing to guarantee they keep getting the promised bonuses from the owners. In addition to examining whether management ownership can mitigate these correlations. This study seeks to examine the relationship between profitability, leverage, and firm size in relation to income smoothing. The Eckel index is employed to measure income smoothing, while managerial ownership is determined by the ratio of managers shareholdings to the firm's total assets. Profitability is quantified using Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. The analysis reveals that leverage exerts a negative effect on income smoothing, whereas neither profitability nor firm size significantly influence this practice. These conclusions are drawn from logistic regression analysis conducted using SPSS 25. Moreover, the study finds that managerial ownership does not moderate the relationship between profitability, leverage, and firm size in the context of income smoothing.
Co-Authors Dian Indriana Hapsari Entot Suhartono Ferida Rahmawati Hayu Wikan Kinasih Hendri Hermawan Adinugraha Lilis Setyowati Melati Oktafiyani Michael Owen Sihotang Mila Sartika Nafilah Nafilah Nita Sovia Ririh Dian Pratiwi Sifa Asri Trisnani