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All Journal Bulletin of Electrical Engineering and Informatics Jurnal Bisnis Jurnal Manajemen dan Keuangan Jurnal Teknologi Informasi dan Ilmu Komputer Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal ACSY : Jurnal Accounting Politeknik Sekayu Jurnal Bisnis Darmajaya Jurnal Proaksi Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Widya Akuntansi dan Keuangan Jurnal Syntax Transformation GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) SABURAI INTERNASIONAL JOURNAL OF SOCIAL, SCIENCES, AND DEVELOPMENT (Saburai-IJSSD) Jurnal Pendidikan dan Teknologi Indonesia Jurnal Abdi Masyarakat Indonesia Jurnal Media Akuntansi (MEDIASI) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Auditing Research Aptekmas : Jurnal Pengabdian Kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance Matriks The Es Accounting and Finance Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yevi Dwitayanti
Jurusan Akuntansi, Politeknik Negeri Sriwijaya
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THE COMPARATIVE OF VILLAGE INCOME BEFORE AND DURING THE COVID-19 PANDEMIC IN REGENCIES/CITIES ON SUMATERA ISLAND. Rahma Wati; Yuliana Sari; Yevi Dwitayanti
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4268

Abstract

The intention of this research is to compare the financial situation of villages before and during the covid-19 epidemic by looking at their initial revenue, village funds, village funds allocations, financial help, and other income. Sixty samples were collected before the Covid-19 epidemic and another sixty were collected during it, making them representative of a mixed sample of the community. For this study, data from 2018-2021 was sampled on purpose according to predetermined criteria. Data was analyzed using a Paired Sample T-Test. Village Original revenue and Financial Assistance were consistent before and after the Covid-19 epidemic, although revenue from village funds, village fund allocations, and other sources varied significantly.
Stock Fundamental Analysis and Investment Decision Making Yevi Dwitayanti; Ertawan Juliadi; A.Ratna Sari Dewi
West Science Journal Economic and Entrepreneurship Vol. 1 No. 10 (2023): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v1i10.291

Abstract

This research investigates the relationship between stock fundamental analysis and investment decision-making among investors in the dynamic Indonesian stock market. Utilizing a mixed-methods approach, the study combines quantitative analyses of survey data and financial indicators with qualitative insights from interviews and focus group discussions. The findings reveal a significant prevalence of fundamental analysis among investors, with 75% actively incorporating it into their strategies. Subgroup analysis indicates varying utilization rates among individual retail investors (70%), institutional investors (80%), and analysts (85%). Regression analysis establishes a statistically significant positive correlation (β = 0.25, p < 0.05) between the application of fundamental analysis and investment success, with an adjusted R-squared of 0.48. The study identifies key market factors—regulatory changes, economic indicators, and market volatility—that influence the effectiveness of fundamental analysis. The qualitative analysis underscores nuanced investor perceptions and behavioral factors, contributing depth and context to the quantitative correlations. The integrated findings offer valuable insights for investors and policymakers, suggesting implications for informed decision-making and regulatory considerations in the Indonesian stock market.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH SUMATERA UTARA TAHUN 2017-2021 Jefri Ananda Ginting Ginting; Heny Yulsiati; Yevi Dwitayanti
Jurnal Riset Terapan Akuntansi Vol. 7 No. 2 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10043776

Abstract

Kegiatan meneliti ini mempunyai tujuan supaya memahami adanya pengaruh pendapatan asli daerah, dana alokasi umum, terhadap kinerja keuangan pemerintah daerah. Penelitian ini merupakan penelitian kuantitatif. Penggunaan sampel dalam kegiatan meneliti ini mempergunakan purposive sampling yakni kabupaten/kotapada Provinsi Sumatera Utara yang pernah memiliki kinerja keuangan yang baik minimal 1 kali berdasarkan rasio efisensi (dengan persentase <100%) selama tahun 2017-2021. Hasil dari penelitiannya menandakan yaitu terdapat pengaruh pendapatan asli daerah kepada kinerja finansial Pemda sedangkan dana alokasi umum tidak memberi pengaruhnya kepada kinerja keuangan pemerintah daerah. Kata Kunci : DAU ;Kinerja Keuangan Pemerintah Daerah; PAD
DETERMINAN BELANJA MODAL PEMERINTAH DAERAH DI SUMATERA SELATAN Muhammad Rizqulloh Akbar; Maria Maria; Yevi Dwitayanti
Jurnal Riset Terapan Akuntansi Vol. 7 No. 1 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7898071

Abstract

Penelitian ini mencoba menunjukkan hubungan antara belanja modal pemerintah daerah di provinsi Sumatera Selatan dengan kekayaan daerah, dana perimbangan, dan sisa lebih pembiayaan anggaran (SiLPA). Laporan Keuangan Pemerintah Daerah Provinsi Sumatera Selatan Tahun 2016-2020 Seluruh Kabupaten dan Kota menjadi sumber data sekunder. Jumlah sampel yang diambil dengan teknik sensus atau sampling total selama lima tahun sebanyak 85 sampel pada 17 kabupaten/kota. Perangkat lunak SPSS dan regresi linier berganda digunakan untuk menguji data. Belanja modal (Y) merupakan variabel dependen, Sedangkan sisa lebih pembiayaan anggaran (X3), kekayaan daerah (X2), dan dana perimbangan (X1) merupakan faktor independen. sebesar 34,8% dipengaruhi oleh faktor eksternal. Dana kekayaan dan perimbangan daerah memiliki pengaruh yang kecil namun cukup besar terhadap belanja modal, sedangkan SiLPA memiliki dampak yang kecil atau bahkan tidak ada sama sekali. Kata Kunci: SiLPA, Kekayaan Daerah, Belanja Modal dan  Dana Perimbangan
FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN TINGKAT MATERIALITAS Farah Zakirah; Kiagus Zainal Arifin; Yevi Dwitayanti
Jurnal Riset Terapan Akuntansi Vol. 7 No. 2 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10035876

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh profesionalisme, etika profesi, pengalaman kerja, dan kompetensi terhadap penerapan tingkat materialitas audit dalam laporan keuangan Provinsi Sumatera Selatan. Responden penelitian yaitu 37 auditor di Badan Pemeriksa Keuangan Perwakilan Provinsi Sumatera Selatan yakni pemeriksa ahli pertama, pemeriksa ahli muda, dan pemeriksa ahli madya dengan menyebarkan kuesioner. Teknik pengumpulan data yaitu simple random sampling. Hasil penelitian menunjukkan pengaruh profesionalisme, etika profesi, pengalaman kerja, dan kompetensi secara parsial dan simultan berpengaruh signifikan dan positif terhadap penerapan tingkat materialitas audit dalam laporan keuangan Provinsi Sumatera Selatan. Dengan adanya penelitian ini diharapkan para auditor dapat menerapkan tingkat materialitas audit dengan tepat setiap mengaudit laporan keuangan. Kata Kunci: Etika Profesi, Kompetensi, Penerapan Tingkat Materialitas Audit, Pengalaman Kerja, Profesionalisme
DETERMINAN INVESTASI DI INDONESIA Yevi Dwitayanti; Bernadette Robiani; Mukhlis Mukhlis; Siti Rohima
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5578

Abstract

Strategi pertumbuhan investasi Indonesia telah berkembang seiring berjalannya waktu. Untuk meningkatkan iklim investasi, pemerintah Indonesia terus menerapkan kebijakan yang mendukung pertumbuhan ekonomi dan investasi. Pertumbuhan ekonomi yang kuat dapat mendorong investasi. Indeks Pembangunan Manusia (IPM) dan Investasi berdampak satu sama lain dan menunjukkan kemajuan sosial dan ekonomi suatu negara atau wilayah. Kebijakan ketenagakerjaan yang tepat dan manajemen sumber daya manusia yang cerdas seringkali diperlukan untuk investasi. Studi ini menyelidiki faktor-faktor yang memengaruhi nilai investasi di 34 Provinsi di Indonesia. Data dari tahun 2015–2022 digunakan dalam penelitian ini. Perangkat lunak E-Views versi 12 digunakan untuk melakukan analisis dengan menggunakan metode regresi linier berganda. Menurut penelitian, indeks pembangunan manusia berdampak positif dan signifikan pada nilai investasi di 34 Provinsi di Indonesia. Pertumbuhan ekonomi dan persentase tenaga kerja formal tidak berdampak signifikan pada nilai investasi.
Impact of Real-Time Data, Market Sentiment, and Economic Factors on Investment Profitability in Indonesia Rosy Armaini; Kartika Rachma Sari; Yevi Dwitayanti
The Es Accounting And Finance Vol. 2 No. 01 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i01.156

Abstract

The study investigates the complex interplay of real-time data, market sentiment, and economic factors in shaping investment profitability in the context of Indonesia. Real-time data, including stock prices and trading volumes, market sentiment derived from sentiment analysis and expert interviews, and economic factors such as GDP growth, inflation rates, and interest rates are examined for their impact on investment outcomes. Quantitative methods, including correlation analysis, regression analysis, and time series analysis, are employed to analyze a comprehensive dataset spanning an extended period. The findings reveal that real-time data has a significant positive influence on investment profitability, underlining the importance of timely access to financial information. Market sentiment also exerts a notable impact, as more positive sentiment correlates with higher profitability. However, the relationship between economic factors and profitability is nuanced, with GDP growth exhibiting a positive influence and inflation rates and interest rates demonstrating weak negative effects. These results offer practical insights for investors and financial analysts, emphasizing the need to consider a holistic approach that incorporates real-time data, sentiment analysis, and macroeconomic indicators in investment decision-making. The study contributes to a deeper understanding of investment dynamics in the emerging market of Indonesia.
The model of decision support system using hybrid method and actual weighting for the study program ranking Amin, M. Miftakul; Dwitayanti, Yevi
Bulletin of Electrical Engineering and Informatics Vol 13, No 3: June 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/eei.v13i3.7038

Abstract

Nowadays the good or bad study program can be seen from the accreditation rank that it obtains from the institution of college accreditation. However, it is frequently found at college that there are some study programs that have the same accreditation. This encourages the college to do another approach which can do this study program ranking from a different point of view. This research developed a model of decision support system to do ranking towards 25 study programs existed in the environment of Sriwijaya State Polytechnic. Hybrid method employed the combination of analytical hierarchy process (AHP) and simple additive weighting (SAW) to do the ranking. Actual weighting model was used in the calculation based on the fact obtained in each study program, and in line with the criteria which had been determined. As many as 7 relevant criteria and 21 sub criteria were used in this model. The results of this research showed that the model which had been developed can give recommendation in the form of study program ranking with actual condition based on the data attached to each study program.
PENGARUH PENDAPATAN DAERAH DAN PEMBIAYAAN TERHADAP BELANJA MODAL KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN Angreini, Fitri; Sari, Kartika Rachma; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2022): June
Publisher : P3M Politeknik Negeri Banjarmasin

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

Abstract

This study examines the effect of income and financing on district/city capital expenditures in South Sumatra Province from 2018 to 2020. Researchers used secondary data from the website of the Directorate General of Fiscal Balance and the Supreme Audit Agency of South Sumatra Province. Thirty samples used in this study were determined by purposive sampling. Multiple linear regression and descriptive statistics were used to test the data using SPSS. Based on the results of the study, it can be said that partially PAD and transfer income have an effect on capital expenditure, while other legitimate regional income, financing receipts, and financing expenditures have no effect on capital expenditure. Simultaneously, PAD, transfer revenue, other legitimate regional revenues, financing receipts, and financing expenditures have a positive and significant effect on capital expenditures
Pengaruh Penatausahaan Aset Tetap, Sistem Pengendalian Internal, dan Kompetensi Sumber Daya Manusia terhadap Kualitas Laporan Keuangan di Kota Palembang Fitrania, Nadysa Aulia; Martini, Rita; Dwitayanti, Yevi
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v2i2.2459

Abstract

The purpose of this study was to analyze the impact of fixed asset administration, internal control systems, and human resource competencies on the quality of financial statements in Palembang city. The research data came from questionnaires distributed to 51 OPDs in Palembang City with a total sample of 102 respondents using probability sampling technique. The data were processed with narrative statistics and multiple linear regression analysis through SPSS software. The results showed that partially the administration of fixed assets had no effect on the quality of Palembang City's financial statements, the internal control system had an effect on the quality of Palembang City's financial statements, while human resource competence had no effect on the quality of Palembang City's financial statements. As for the simultaneous analysis, asset administration, internal control systems, and human resource competencies affect the quality of Palembang City Government financial statements with an adjusted R square value of 0.283.
Co-Authors A.Ratna Sari Dewi Abrar, Naufal Muhammad Fajari Adi Sutrisman Ali Firdaus Angreini, Fitri Anisah Adiva Utami Annisa Haryanti Aprianti, Siska Aryasi, Putri Patli Bainil Yulina Bainil Yulina Bernadette Robiani Cahyani, Vira Mustika Choiruddin Choiruddin Choiruddin, C. Comrie Ihza Mahendra Dedi Putra Dedi Putra Desrina Desrina Desrina Desrina Desyandri Desyandri Dewi, A.Ratna Sari Dimas Arrisky Dwi Agustina Dwi Apri Midiyanto Dwi Septia F Eliza, Intan Elpana, Methasa Cindy Ertawan Juliadi Evada Dewata Dewata Farah Zakirah Faridah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Firmansyah Periansya Fitrania, Nadysa Aulia Fitri Angreini Fitria, Elsa Gea Ananda Hafni Zahara Hafni Zahara Hasanah, Siti Lailatull Hasbi Assidiki Mauluddi Heny Yulsiati I Komang Dedi AS Ishak, Jouzar Farouq Ismiyanti, Ismiyanti Jefri Ananda Ginting Ginting Juliadi, Ertawan Kartika Rachma Sari Kartika Rachma Sari Kenia Firta Kiagus Zainal Arifin Kiagus Zainal Arifin M. Miftakul Amin Maria Maria Maria Masnila, Nelly Mawaddah Mawaddah Miskah Azzahra MUHAMMAD HUSNI MUBAROK Muhammad Rizqulloh Akbar Mukhlis Mukhlis Nadia Amanda Nadiyya Amanda Putri Nadysa Aulia Nelly Masnila Nelly Masnila Novita, Lisa NURHASANAH & MARIA Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nyayu Halima Thusa’dia Oktarida, Anggraeni Periansya Diah Elvina Desi Indriasari Permata Oktarista Pratama, Ramod Yudha Pratiwi Nasution, Tasyila Putry Putri, Silva Khairani Qurrotul Ayuni Rabbiyati Ningsi Rafika Sari Rahma Wati Rianto, Panji Ridho Aditama, Mohammad Dimas Rita Martini Rizky Anugra Putri Rosy Armaini Sandrayati Sandrayati Sandrayati Sari, Kartika Rachma Sarikadarwati Sarikadarwati Sisi Mandasari SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Siti Rohima Sulaiman Sulaiman Surya Ramadhani susi ardiani Susi Ardiani Tabila Wati Yeni Priatna Sari, Yeni Priatna Yuli Antina Aryani, Yuli Antina Yuliana Sari Zulkifli