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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Media Mahardhika Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi Kesatuan Media Riset Akuntansi Auditing & Informasi Jurnal Indonesia Sosial Sains IJBLPS JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi INCOME : Jurnal Akuntansi dan Keuangan Ulil Albab International Journal of Accounting Innovation International Journal of Business, Law and Political Science
Eva Wany
Universitas Wijaya Kusuma Surabaya
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UWKS Tyssa Amelia Vega Agustin; Eva Wany
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.349

Abstract

Phenomena in the world of work emphasize the need for competition between individuals to improve abilities and expertise in certain fields. Therefore, this increase in ability can be measured through students' understanding of accounting, with the research object focusing on economic and business accounting students at Wijaya Kusuma University, Surabaya (UWKS). This research is associative with a quantitative approach, using an online questionnaire as the main instrument for collecting data from respondents. The research population included 51 students, with samples taken of 51 people and respondents who responded as many as 36 people. This research applies classical assumption tests, such as the normality test, multicoloniality test, and heteroscedasticity test, and uses multiple linear regression for quantitative data analysis. Hypothesis testing involves the t test (partial), F test (simultaneous), and coefficient of determination. The results of the analysis show that the variables emotional intelligence and learning behavior each have a partial positive influence, with significant t values (3.932 and 5.474) and Sig. which is lower than the probability (0.000 < 0.05). Simultaneously, both also influence students' level of understanding, as evidenced by the significant calculated F value (33.338) and the Sig value. which is lower than 0.05. Thus, the results of this research partially and simultaneously demonstrate that emotional intelligence and student learning behavior have a significant impact on the level of understanding of students at the UWKS Faculty of Economics and Business (FEB).
PENGARUH SELF CONTROL, HARGA DAN PROMOSI MARKETPLACE TERHADAP IMPULSIVE BUYING PADA MAHASISWA AKUNTANSI Jennifer Nydia; Eva Wany
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.352

Abstract

Globalization has transformed the business landscape, particularly in the information technology sector. Online marketplaces have become platforms facilitating the exchange of information and business transactions, speeding up access, and altering consumer purchasing patterns. The increasing ease of access to online shopping and aggressive marketplace strategies, including affordable pricing and promotions, trigger impulse buying behavior. Despite providing convenience, consumer self-control may be influenced by discount time limits and promotional situations. The research methodology employs a quantitative approach through online surveys with respondents from an accounting student background. The study aims to comprehend the impact of self-control, pricing, and promotions on impulse buying. The implications of these findings can assist businesses in designing more effective marketing strategies and enhancing accounting students' understanding of impulsive purchasing decisions.
PENGARUH PEMANFAATAN ELECTRONIC COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP MINAT DALAM BERWIRAUSAHA Dilla Octaviani; Eva Wany
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.360

Abstract

This research aims to be useful for policy development, entrepreneurship education, and business strategy development in the digital era. Even though technology opens up huge business opportunities in Indonesia, the public's low interest in technological advances is still a challenge. This research is a type of quantitative research that uses the convenience sampling method as a sample method which is determined by providing several criteria for consideration so that a sample size of 40 respondents is obtained. The data analysis method uses multiple linear regression analysis. The research results prove that the variables e-commerce (X1) and accounting information systems (X2) have a significant effect on interest in entrepreneurship among Bachelor of Accounting students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya
EFEKTIVITAS DAN EFISIENSI SISTEM INFORMASI AKUNTANSI SERTA PENGENDALIAN INTERNAL DALAM PENGELOLAAN PERSEDIAAN (STUDI KASUS DI PT. SIGNAL NIAGA INDONESIA) Eva Wany; Dinda Putri Lestari
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
HUBUNGAN ANTARA PENDAPATAN DAN KONSUMSI ROKOK DENGAN KESEJAHTERAAN FINANSIAL GEN Z Dela Sifa Ramadhani; Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.503

Abstract

Cigarettes are one of the world's uncardified world health problems. The number of smokers in the world in 2015 is estimated to 1.3 billion people in which Indonesia is ranked first of the largest smokers in ASEAN with an amount of 65 million smokers and 69 percent of dominated teenagers. World Health Organization (WHO) establishes a reduction in cigarette consumption as one of the targeted NCDS global targets to be achieved by 2025 with the actions priority of tax rates of all taxes of cigarettes to reduce cigarette demand. Financial welfare is a fundamental thing to achieve in the manheuismhe son. Financial welfare reflects the administrative financial status of utuatiki undergoes a comfortable and prosperous child. . The results of the study (Wijayanti, 2023) states that the attitude of the guitarizer has a comparison to the welfare of the life. If someone has a baguan's life's attitude then will be luiruis with the preaching of the powers, so it can produce financial marketing. Evolution of income affects the consumer response as a reference in determining how much cigarette consumption this may intend to influence the financial welfare. In connection with this, this study aims to analyze the effect of individual income factors and cigarette consumption to the financial welfare of genes Z. By using a simple linear regression model. The data used is obtained from the Say of the questionnaire to the Z. GEN. The results of this study found that factor
PERAN AKUNTAN, INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN INTERNET OF THINGS (IoT) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 Resty Dwi Septiyanti; Eva Wany; Budi Prayitno
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.504

Abstract

The development of information and communication technology, especially through the integration of Artificial Intelligence (AI) and Internet of Things (IoT) innovations, has had a major impact on many sectors, including the world of accounting. Economic digitalization, which is part of the preparations towards Society 5.0, requires the accounting profession to adapt to various new technologies that can increase efficiency and accuracy in the accounting process. This research aims to explore the role of accountants in facing the digital era and Society 5.0 and examine how the integration of AI and IoT can be applied in accounting practice. The method used is a qualitative method with a literature study approach and interviews with accounting practitioners and technology experts. The research results show that accountants need to increase their competence in understanding and utilizing AI and IoT to optimize accounting performance and provide added value in the organization. In facing Society 5.0, accountants are expected to become agents of change who not only manage financial information, but can also manage big data and new technology to create smarter and data-based decisions.
ANALISIS DAMPAK KENAIKAN TARIF CUKAI HASIL TEMBAKAU DAN FENOMENA DOWNTRADING ROKOK TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK 2023 Ginanjar Perdana P; Eva Wany; Budi Prayitno
Income Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.505

Abstract

Tobacco excise is one of the country's sources of revenue managed through the state budget (APBN) and plays a crucial role in handling all sources of national income and allocating them to various sectors like government administration, education, health, infrastructure, defense, and even economic stabilization across Indonesia. This study aims to find out the impact of tobacco excise rate hikes and the downtrading trend in tobacco products on state revenue in 2024. The study uses a descriptive qualitative research method. The data used are secondary data. The results show that tobacco excise rates have a big influence on excise revenue. In 2020, revenue from tobacco excise was 82.8%, in 2021 it was 96.6%, in 2022 it was 96.4%, and in 2023 it was 96.2% of total excise revenue. The policy of gradually increasing excise from 2020 to 2023 had an impact on the rise in tobacco excise revenue.
“SAVING DECISION DALAM MENTAL ACCOUNTING : GENERASI MILENIAL, GENERASI Z DAN CRYPTOCURRENCY” Devina Erita Purnomo; Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.506

Abstract

This research analyzes the phenomenology that occurs in the digital era in millennials and generation z who work as employees of a company or as entrepreneurs. This approach was chosen because it allows to explore the meaning contained in the life experiences of the research subjects. And this research uses qualitative methods, with primary data sources that use data collection techniques through interviews by measuring several variables, namely: (1) saving decision, (2) mental accounting, (3) millennial generation and generation z, (4) cryptocurrency. The purpose of this study is to understand the decision to save, budget, and invest in cryptocurrency assets of millennials and generation z in several cities in Indonesia. Keywords : Saving Decision, Mental Accounting, Millenial Generation, Cryptocurrency
Co-Authors Amanda Orisa Puspitasari Andika Dewi Septi Marina AsiaH Murni, Siti Budi Prayitno Budi Prayitno Dela Sifa Ramadhani Devina Erita Purnomo Dilla Octaviani Dinda Putri Lestari Evi Poerwanengsih Fajar Alif Ardiansyah Ginanjar Perdana P Guruh Marhaenis Handoko Putro Iman Supriadi Indahwati Indahwati Irma Indira Ismangil Ismangil Ismangil Ismangil Jennifer Nydia Kendra Dimapuspa Maharani Kevin Kristorio Khoirul Abidin Kholidiah , Kolidiah Kolidiah LYDYA NUR ANNISA Putro, Rizki Listyono Resty Dwi Septiyanti Sarah Yuliarini Sarah Yuliarini, Sarah Tyssa Amelia Vega Agustin Vira Martyasari Yundari, Yundari