Article Per Year (5 Year)
p-Index From 2021 - 2026
3.625
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Jati: Jurnal Akuntansi Terapan Indonesia JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Sebatik Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Abdimas Mandiri Jurnal Ekuilnomi DEDIKASI PKM Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Indonesian Accounting Literacy Journal JAT (Journal of Accounting and Tax) Mount Hope Global Economic Journal JAS (Jurnal Akuntansi Syariah) Green Economics: International Journal of Islamic and Economic Education
Eliza Noviriani
Politeknik Negeri Sambas
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry 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 : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Exploration of Netizen Perspectives on the Implementation of the Core Tax Administration System: (A Netnographic Study) Aldo; Noviriani, Eliza; Roshani
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i1.2634

Abstract

The Directorate General of Taxes continues to carry out intensification and extensification in optimizing tax revenues. One of the intensification efforts applied by the Directorate General of Taxes in increasing tax revenues is through the implementation of the core tax administration system (CTAS) in optimizing the taxation system. In the current era of technological development, it has become a way for modern society to express opinions and convey their opinions on public policy issues, such as the coretax issue which has become a hot topic and even a trending topic in Indonesia. This study aims to identify and analyze netizen perceptions regarding the implementation of the core tax administration system in Indonesia. This study uses a qualitative approach with the netnography method. Data were collected through observation, interview, and documentation techniques on various digital platforms such as TikTok, Twitter, Instagram, and Facebook, by utilizing popular hashtags such as #coretax. Data analysis was carried out systematically using a qualitative analysis approach assisted by NVivo 15 software. The results of the study show that netizen perceptions of the implementation of the core tax administration system consist of pros and cons. Some netizens welcomed the digitalization steps as part of the modernization of tax administration, but not a few expressed concerns regarding the complexity of the system, increased workload, and the psychological impact experienced by tax officials. Therefore, the Directorate General of Taxes must evaluate the implementation of the coretax system to strengthen support for digital transformation in the taxation sector.
Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Penentuan Harga Jual Bakso Zurmansyah, Ee; Noviriani, Eliza; Azmiranti, Azmiranti
Indonesian Accounting Literacy Journal Vol. 5 No. 3 (2025): Indonesian Accounting Literacy Journal (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i3.6592

Abstract

Micro, small, and medium enterprises often determine selling prices based on estimates or by following competitors' prices without considering all production costs. Therefore, the purpose of this study is to further investigate production costs at Kantin Maya so that researchers can provide suggestions and input. This is a quantitative study that uses descriptive methods to explain production cost calculations. This study uses the full costing method to determine selling prices based on field data. The cost-plus pricing method will be used to determine selling prices. Primary data from interviews and secondary data from daily expense records are used. The analysis results show that the full costing method yields higher production cost calculations compared to Kantin Maya. Additionally, Kantin Maya is advised to include all costs in production cost calculations and use the cost-plus pricing method with a full costing approach when determining selling prices, as the cost-plus pricing method is more advantageous than Kantin Maya's current approach. This is because the cost-plus pricing method with a full costing approach has proven to be more effective and profitable.
INVESTMENT AND GEN Z: A PHENOMENOLOGICAL APPROACH Eliza Noviriani; Lailatul Mukaromah; Ee Zurmansyah
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/ghkncc10

Abstract

Investment trends among Generation Z are often studied solely through a quantitative economic lens, often neglecting the psychological aspects and subjective meanings of their lives as students. This study aims to explore and analyze the lived experiences of Generation Z students in investing. This study uses a qualitative approach with a phenomenological approach. Data were collected through in-depth interviews with five Generation Z students who are planning and actively investing. The phenomenological analysis reveals that investment is rooted in formal and informal knowledge. Gen Z investment behavior is perceived as providing peace of mind, despite their conscious involvement in high-risk speculative instruments such as bitcoin, cryptocurrency, gold, and mutual funds. Subjective norms are reinforced by the social environment. Meanwhile, perceptions of behavioral control are skewed between the convenience of digital technology and constraints such as limited capital, lack of knowledge, and anxiety about financial loss. However, although Generation Z has shown great interest in social and environmental issues, the study results show that their understanding of Environmental, Social, and Governance (ESG) is still relatively minimal and limited.
Determinant of Gen Z Student Entrepreneurial Interests Eliza Noviriani; Andiyono; Muhammad Farisan Luthfi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3374

Abstract

This applied research is a development of previous studies, namely testing the determinants of students’ entrepreneurial interest. The researcher expanded the study by conducting tests on vocational students by selecting quota samples and processing data using Partial Least Square (PLS). This is an effort to answer the challenges of new research exploration and support the analysis of students' entrepreneurial interest toward sustainable finance in the future. The method used is a quantitative approach. Sample of the research are 144 students. The results of the exploration show that supporting factors influence students' entrepreneurial interest, while the variables of ambition for freedom and self-realization do not affect students' interest in entrepreneurship. It is due to the mindset of students who choose to work formally. In addition, the reality of the business climate in Sambas Regency, which is relatively undeveloped, also contributes to the lack of desire for students to become entrepreneurs. However, amid unstable economic conditions when jobs are limited, students' interest in entrepreneurship is influenced by pushing factors, including the role of universities, family, and colleagues. This study implies that universities can increase motivation, knowledge, and business information for students, especially Gen Z students so that students' interest in entrepreneurship increases.
Efektivitas Penerapan Aplikasi Akuntansi Berbasis Web dalam Penyusunan Laporan Keuangan UMKM sesuai SAK EMKM U. Ari Alrizwan; Eliza Noviriani; Herjiden; Indah Permata Sari; Khalisa
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 11 No. 1 (2025): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v11i1.3297

Abstract

The weaknesses of MSMEs in preparing financial reports can be overcome by using accounting applications that are widely available, both desktop-based, Android, and web-based. The purpose of this study is to obtain evidence that the POS and MSME Accounting Application can be used effectively in preparing and presenting the financial reports of Toko Bangunan Usaha Kita in accordance with SAK EMKM. The research method used in this study is a descriptive method with a qualitative approach. The results of this study are that this application can be applied in preparing MSME financial reports with several stages, namely inputting data into the application (company profile, initial balance/capital, and data on all financial transactions in a predetermined period. After all the data is inputted into the application, it produces financial reports, namely the financial position report and the profit and loss report. The presentation of financial reports based on the output of the POS and MSME Accounting Application is in accordance with SAK EMKM where financial information is presented comparatively, but one financial report that should be there is missing, namely Notes to the Financial Statements. This deficiency can be overcome by creating the report using another application (Excel).
Muslim Students’ Perception of Green Economy Education in Promoting Ethical and Sustainable Economic Awareness Lady Eka Rahmawati; Eliza Noviriani; Elshad Yusifov
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i2.414

Abstract

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.
Co-Authors Aldo Andiyono Anniza Dwi Febrianty Azmiranti, Azmiranti Della Amelina Delyanet Ee Zurmansyah EeZurmansyah Eko Febri Lusiono Elshad Yusifov Herjiden Indah Permata Sari Khalisa Lady Eka Rahmawati Lailatul Mukaramah Lailatul Mukaromah Muhammad Farisan Luthfi Mukaromah, Lailatul Munandar Munandar Munandar Narti Prihartini, Narti Prayokta, Septiyola Roshani Roshani, Roshani Soraya Soraya Sri Mulyati Tri Wahyuni U Ari Alrizwan U. ARI ALRIZWAN Unti Ludigdo Zaki Baridwan Zulham Al Farizi Zurmansyah, Ee