Article Per Year (5 Year)
p-Index From 2021 - 2026
7.148
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business EKSPANSI Kinetik: Game Technology, Information System, Computer Network, Computing, Electronics, and Control Majalah Ekonomi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset Akuntansi Aksioma Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi BALANCE: Economic, Business, Management and Accounting Journal BASKARA: Journal of Business and Entrepreneurship Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal Software Engineering and Computer Science (IJSECS) Sustainable : Jurnal Akuntansi Sustainability Science and Resources ASERSI : Jurnal Akuntansi Terapan dan Bisnis Indonesian Journal Economic Review (IJER) Jurnal Manajemen Sistem Informasi Journal AK-99 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IJBLPS Journal of Innovative and Creativity Journal of Accounting and Financial Issue JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Pengabdian Masyarakat Manage International Journal of Business, Law and Political Science Jurnal Simki Economic Proceeding UMSurabaya International Conference on Economics, Management, Business, and Accounting
Anna Marina
Universitas Muhamadiyah Surabaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 4   5   6   7   8 
Penggunaan Artificial Intelligence Dalam Pendidikan Akuntansi: Systematic Literature Review Arifin, Kezia Maysa; Fitriani, Riya; Marina, Anna
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Perkembangan teknologi Artificial Intelligence (AI) telah mengubah paradigma pendidikan di berbagai negara, termasuk di Indonesia. Dalam konteks pendidikan akuntansi, AI tidak hanya mendukung proses pembelajaran tetapi juga mempengaruhi cara mahasiswa memahami konsep, melakukan analisis data, dan menyelesaikan permasalahan akuntansi secara sistematis. Penelitian ini bertujuan untuk merangkum dan menganalisis penggunaan AI dalam pendidikan akuntansi melalui Systematic Literature Review (SLR) dengan pendekatan PRISMA. Sebanyak 27 artikel ilmiah dari jurnal nasional terakreditasi SINTA dan jurnal internasional dianalisis untuk menggali tren, manfaat, tantangan, serta rekomendasi terkait penggunaan AI. Hasil penelitian menunjukkan bahwa integrasi AI mendorong peningkatan pemahaman konsep dasar akuntansi, memberikan pengalaman belajar yang lebih adaptif, dan meningkatkan kemampuan analisis mahasiswa. Namun, hambatan seperti keterbatasan literasi digital, kesiapan dosen, isu etika, serta infrastruktur teknologi masih menjadi kendala signifikan. Penelitian ini menyimpulkan bahwa AI perlu diintegrasikan secara bertahap dan terencana dalam kurikulum akuntansi agar mampu menghasilkan lulusan yang adaptif terhadap perkembangan revolusi industri 4.0 dan society 5.0.
ANALISIS PENGARUH SALES GROWTH, LIKUIDITAS, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL Rifky Belva Effanda; Anna Marina; Gita Desipradani
Journal AK-99 Vol. 6 No. 1 (2026): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v6i1.4417

Abstract

The rapid growth of companies in the food and beverage sub-sector in Indonesia requires management to formulate appropriate financial strategies, one of which is through the management of capital structure. Capital structure reflects the combination of debt and equity used in company operations to maintain business continuity and increase competitiveness. This study aims to analyze the effect of sales growth, liquidity, and asset tangibility on capital structure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period.The research method used is a quantitative approach with secondary data. Sampling was carried out using a purposive sampling technique with a total of 162 observations from 27 companies. Data processing was performed using SPSS version 26 software.The results showed that simultaneously, sales growth, liquidity, and asset tangibility had a significant effect on capital structure with a significance value of 0.000. Partially, all three variables had a significant negative effect on capital structure, with asset tangibility being the most dominant variable. The coefficient of determination (Adjusted R²) value of 0.933 indicates that 93.3% of the variation in capital structure can be explained by the three independent variables in this model. These findings emphasize the importance of considering these three factors in corporate financing strategies within the food and beverage sector.
DAMPAK PANDEMI COVID-19 TERHADAP PENDAPATAN NELAYAN UDANG REBON DI SUKOLILO BARU SURABAYA Evaningtyas Putri Windiawati; Anna Marina; Fitri Nuraini; Halimatus Sa'diyah
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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

Abstract

A COVID-19 pandemic occurred in Indonesia in early March 2020, precisely after the discovery of 2 people cases who were identified as being exposed to the COVID-19 virus. COVID-19 was first discovered in Wuhan, China. The rapid spread had resulted in almost the entire world being affected by the pandemic. The impact that was felt the most is the economic sector. The research purpose determined the impact of the COVID -19 pandemic on the income of Rebon Shrimp fishermen in Sukolilo Baru Surabaya before and during the pandemic. This research approach used the Qualitative Phenomenology method because the researcher looked at the phenomena that occurred during the COVID-19 pandemic. The result found the highest percentage of income ratio obtained by fishermen was 77%. The impact of the pandemic showed that in a drastic drop in income. The provision, socialization, and training of fishermen's mothers and fathers can greatly help them to stabilize the economy. Innovations and ideas that can be developed for the acqu isition of rebon shrimp, for example made into shrimp paste, shredded rebon shrimp, and others can become big business opportunities for fishermen in Sukolilo Baru.Keywords: Income, Impact of the COVID-19 Pandemic, Comparison.
The Influence of Corporate Growth, divided Policy, and probability on the Value of Healthcare Companies from IDX in 2021-2023 Period Afifah Nur Aini; Anna Marina; Gita Desipradani
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30496

Abstract

The purpose of this study was to determine the relationship between company growth, dividend policy and profitability on firm value. This study used secondary data as a source of information and is a form of quantitative research. This study has a population of 35 healthcare companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023 with a total sample of 13 companies’ determined using purposive sampling method. The analysis method used is Panel Data Regression Analysis, Classical Assumption Test, Partial Test (T-Test), Simultaneous Test (F-Test) and Coefficient of Determination Test (R2) using Eviews 12 software. The results showed that company growth and dividend policy had a negative and insignificant effect on firm value; thus, hypotheses H1 and H2 were rejected. Meanwhile, profitability has a significant positive effect, supporting hypothesis H3. Simultaneously, the three variables have a significant effect on firm value, so hypothesis H4 is accepted.
Pengaruh Kinerja Ekonomi Terhadap Efektivitas Lingkungan Pengendalian Manajemen Pada Perusahaan Transportasi yang Terdaftar di BEI Periode 2021–2023 Tarisa Koesbandi; Sandy Dea Martha; Dwi Nur Anisa; Laditha Ilvi Nur Salamah; Astri Puji Nur Rohma; Anna Marina
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12312

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja ekonomi terhadap efektivitas lingkungan pengendalian manajemen pada perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Kinerja ekonomi diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE), sedangkan efektivitas lingkungan pengendalian manajemen diproksikan dengan rasio Beban Operasional terhadap Pendapatan Operasional (BOPO). Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling sesuai dengan kriteria yang telah ditentukan. Analisis data dilakukan dengan bantuan aplikasi SPSS melalui uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa ROA dan ROE secara parsial tidak berpengaruh signifikan terhadap BOPO. Selain itu, hasil uji simultan juga menunjukkan bahwa kedua variabel tersebut secara bersama-sama tidak memiliki pengaruh yang signifikan terhadap efektivitas lingkungan pengendalian manajemen. Nilai koefisien determinasi sebesar 3,5% mengindikasikan bahwa kemampuan model dalam menjelaskan variabel dependen masih sangat rendah, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini menunjukkan bahwa kinerja ekonomi yang diukur melalui ROA dan ROE belum mampu menjelaskan efektivitas lingkungan pengendalian manajemen pada perusahaan transportasi selama periode penelitian.
BUSINESS ETHICS AS A BASIS FOR DESIGNING THE VISION AND MISSION HOSPITALS: EMPIRICAL EVIDENCES FROM MUHAMMADIYAH HOSPITAL PONOROGO, INDONESIA Anna Marina; Sentot Imam Wahjono
Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 3 (2013): December 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i3.220

Abstract

This study aimed to identify business ethics practiced in hospital-based religious values as the basis for designing the vision and mission. Designing was done by discussing business ethics found in this research with the ethical and moral conceptsof Islam and Muhammadiyah. This research was conducted at Muhammadiyah hospital. This studyused a qualitative approach to the phenomenological analysis techniques to process data collected through in-depth interview, outside observation, and relevant documentation. In-depth interviews carried out ten times for eleven key informants. Focus Group Discussion held twice for twenty-one executive employees. Observation was done for eleven times over a period of six months, including observation and interviews with ten customers. Triangulation process is done by presenting the opinion of prominent figures in Muhammadiyah through his writing in several books onthe values of Muhammadiyah including basic ideological struggle of the Muhammadiyah founder KH Ahmad Dahlan. Similarly, the theory of Islamic Business Ethics findings are used to guide the Vision, Mission and then business ethics practiced by the management and employees of Muhammadiyah Hospital.
Innovative funding solution for special projects: Crowd funding Sentot Imam Wahjono; Anna Marina; Muhammad Fikry; Anggraeni .
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 1 (2015): April - July 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i1.383

Abstract

The aim of this paper is to examine the influence of crowd funding knowledge, applica-tion, platform, and project initiator toward successful crowd funding. This study conducted by quantitative approach, data have been collected with web-based ques-tionnaires via Kickstarter.com direct message and e-mail to 200 successful crowd funding project initiators as a sample and as much 152 sets questionnaire returned by a complete answer and should be analyzed further. Deployment and data collection take 3 month from October to December 2013. This study found evidence that crowd funding knowledge, crowd funding application, crowd funding platform, and project initiator has positive and significant relationship toward the success of crowd funding. The implication from this research is crowd funding can be a source of capital to finance the projects, not just rely on traditional sources of financing just like banking and capital markets. Crowd funding can be innovative funding solution.
The Effect of Corporate Risk Disclosure, Company Size, Leverage, And Financial Expertise of The Board of Commissioners On Financial Performance Dania Ayu Permatasari; Anna Marina; Halimatus Sa’diyah
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.688

Abstract

This study aimed to determine the effect of corporate risk disclosure, company size, leverage, and the board of commissioners’ financial expertise on financial performance. The corporate risk disclosure variable is measured using a 37-item risk disclosure index. The company size variable calculation used the natural logarithm of total assets. The leverage variable measurement used the total debt-to-equity ratio. The board of commissioners’ financial expertise variable is measured using the proportion of board of commissioners with financial expertise to the total board of commissioners, while the financial performance variable is measured using return on equity (ROE). This research is quantitative, using panel data and analyzed using SPSS 26 software. The sampling technique used was purposive sampling, with mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024 as the sample. The sample used in this study was 25 companies. The results of this study indicate that (1) there is a positive and insignificant effect of Financial Corporate Risk Disclosure on Financial Performance. (2) There is a positive and insignificant effect of Company Size on Financial Performance. (3) There is a positive and insignificant effect of Leverage on Financial Performance. (4) There is a positive and significant effect of the Financial Expertise of the Board of Commissioners on Financial Performance. (5) There is a simultaneous effect of Corporate Risk Disclosure, Company Size, Leverage, and Financial Expertise of the Board of Commissioners on Financial Performance.
Analisis Pengendalian Persediaan Bahan Baku Menggunakan Metode Economic Order Quantity (EOQ) pada Pabrik Tahu Lamongan Anna Marina; Adhar Putra Setiawan
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 1 (2026): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i1.10534

Abstract

Lamongan Tofu Factory is a company that produces tofu, with soybeans as its main raw material. In production process activities, inventory is the most important element that must be maintained for the smooth running of the production process. The purpose of this study is to determine inventory control before and after using the Economic Order Quantity (EOQ) method.  This research uses descriptive qualitative methods with data collection techniques, namely interviews and documentation related to the problems studied. The results of the research using the Economic Order Quantity (EOQ) method the company can purchase optimal raw materials every time they place an order of 42 tons with a frequency of ordering 25 times in one year, so that the company can save the total cost of raw material inventory of Rp 14,393,671. Lamongan Tofu Factory should consider the Economic Order Quantity (EOQ) method as in determining raw material inventory control so that the company can minimize the total inventory costs incurred.
THE EFFECT OF TAXATION KNOWLEDGE AND TAX SANCTIONS ON TAXPAYER COMPLIANCE WITH AWARENESS OF MOTOR VEHICLE TAXPAYERS AS AN INTERVENING VARIABLE AT THE EAST SURABAYA SAMSAT MOBILE Faga Audia Utama; Anna Marina; Adhar Putra Setiawan
International Journal of Business, Law and Political Science Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i8.180

Abstract

Taxes are one of the largest sources of government revenue funds to finance both routine and development expenditures. One of the factors that can be emphasised by the state apparatus in increasing tax compliance and awareness is by increasing knowledge and providing or setting tax sanctions. This research method uses a quantitative approach. The number of samples in this study used 929 respondents, determining the sample in this study using the Krejcie table with an error rate of 5%. The measuring instrument used is Partial Least Square (PLS) with smart PLS 4.0 software. The results of this study indicate that (1) Tax knowledge has a positive and insignificant effect on taxpayer compliance (2) Tax sanctions have a significant positive effect on taxpayer compliance (3) Taxpayer awareness has a significant positive effect on taxpayer compliance (4) Tax knowledge has a significant positive effect on taxpayer awareness (5) Tax sanctions have a significant positive effect on taxpayer awareness (6) Tax knowledge has an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable (7) Tax sanctions have an indirect significant positive effect on taxpayer compliance on taxpayer awareness as an intervening variable.
Co-Authors , Kalis Tuenggarwati Udiyani Adhar Putra Setiawan Afifah Nur Aini Agista Fortuna Ahmad Munir Al Amanda Chorra Nabela Alamin, Muhammad Salman Bintang Rahmat Alfia Rohmatus Solehah Alifah Cahaya Hati Alwi, Muchamad Nurdin Amelia, Yuana Anggraeni Anggraeni Ardiansyah, Mohammad Fredy Arfa Mella Diva Intira Arifin, Kezia Maysa Astri Puji Nur Rohma Astri Puji Nur Rohma Athabarani, Imazizah Azimah, Nanda Rif’atul Bramulia Candra Nur Hemas Cindi Aulia Silvianingsih Dail Diatul Fitri Dania Ayu Permatasari Dea Fitria Maslaha Desipradani, Gita Didik Setiawan Didin Fatihudin Diva Amalia Zahra Dwi Nur Anisa Enis Silviana Evaningtyas Putri Windiawati Ezif Muhammad Fahmi Fadhilah Putri Haryanti Faga Audia Utama Fam Soo Fen Fam, Soo-Fen Farel Muhammad Fawzi Farra angeline firdaussy Fatihah, Jihan Qurratul ‘Aini Febriyanti, Nor Maulidiya Fen, Fam Soo Firdiana, Rizka Farah Fitri Nuraini Fitriani, Riya Fityan Izza Noor Abidin Gita Putri Arisandi Halimatus Sa'diyah Halimatus Sa’diyah Halimatus Sa’diyah Harnida Hanim Binti Abdul Hamid Hasan Saleh Hindarto, Djarot Hiyatul Mubarokah, Fiky Ida Rif’atul Laily Ilham Danu Kuswanto Imam wahdjono, Sentot Irena Afidatul Khoiriyah Irgi Ahcmat Faroji Ismail Rasulong Kurnoawati, Tri Laditha Ilvi Nur Salamah Laily, Ida Rif’atul Margi Susilowati Mariyah Zahra Faradillah Maudy Dwi Cahyani Ma’ruf Sya’ban Moch Bintang Wahyu Syuhada Mr Andrianto Muhammad Akbar Ridha Muhammad Asasun Najakh Muhammad Fikry Muhammad Kemal Amroni Nabila Ramadhani Nisa Noviana Nur Ariyah Nurul Hidayati Oktavia Dwi Sheila R Oktavia Dwi Sheila R Oktaviani, Marista Probowulan, Diyah Puti Annisa Utari Puti Annisa Utari Ramadhani Suci Restuningtyas Rasulong, Ismail Rifky Belva Effanda Rifqi Aulia Rosy Ningrum Sa'diyah, Halimatus Sabiluddin, M. Sabri Balafif Saffanah Syadzaa Zahirah Salman Alibasya Lubis Salsabilla Larasati Sandy Dea Martha Sandy Dea Martha Sarah Edmonda Satrio Cahyono putro Sa’diyah, Halimatus Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Sentot Imam Wahjono Siti hardianti Soo Fen Fam Soo-Fen Fam Tarisa Koesbandi Tarisa Koesbandi Tiara dian nugraha Tri Kurniawati Umi Murniati Utama , Faga Audia warsidi warsidi WIDAYAT - Yuana Amelia Yudhakusuma, Dudi Yuni Ratnasari Zeni Rusmawati