Article Per Year (5 Year)
p-Index From 2021 - 2026
7.985
P-Index
This Author published in this journals
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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi 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
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 : 73 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 73 Documents
Search

 4   5   6   7   8 
Pengaruh Kemandirian, Efisiensi dan Kinerja Keuangan Pada Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Bagian Selatan Aryasi, Putri Patli; Periansya, Periansya; Dwitayanti, Yevi
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5479

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi Financial Sustainability pada pemerintah daerah Kabupaten/Kota di Provinsi Sumatera Bagian Selatan. Sampel penelitian ini menggunakan Laporan Keuangan Pemerintah Daerah (LKPD) di 60 Kabupaten/Kota Provinsi Sumatera Bagian selatan tahun anggaran 2019-2021. Teknik sampling menggunakan Teknik sampling jenuh. Metode analisis data menggunakan Software Eviews version 12 for Windows. Berdasarkan hasil penelitian dapat disimpulkan secara parsial bahwa variabel Kemandirian Keuangan (X1) dan Efisiensi Keuangan (X2) berpengaruh positif dan signifikan terhadap financial sustainability (Y), sedangkan Kinerja Keuangan (X3) berpengaruh negatif dan signifikan terhadap financial sustainability (Y). Secara Simultan Kemandirian Keuangan (X1), Efisiensi Keuangan (X2) dan Kinerja Keuangan (X3) secara bersama-sama memiliki pengaruh dan signifikan terhadap financial sustainability (Y).
The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX) Rafika Sari; Yevi Dwitayanti
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.177-186

Abstract

Changes in the Statement of Financial Accounting Standards from PSAK 55 to PSAK 71 require banks to use the Expected Credit Loss (ECL) method for the establishment of Allowance for Impairment Losses (CKPN). In the ECL method, banks establish CKPN from the beginning of credit recognition using the forward-looking method on macroeconomic conditions. In Indonesia's current status quo in facing the Covid-19 pandemic, the existence of PSAK has begun to be tested, adjustments must be made to financial accounting standards that are useful for strengthening the line of corporate accountability in Indonesia and able to answer Indonesia's main urgency at this time. The purpose of this paper is to produce a framework that can later become an alternative bank in making decisions for the application of the post model PSAK 71. The method in this study uses a qualitative method with a descriptive design. The consequence of applying PSAK 71 will result in a rise in CKPN on loans, which will have an impact on the company's capital. Because the method used in PSAK No. 71 will use the expected credit loss method to determine the expected credit loss, loans that were not previously formed by CKPN will be formed depending on whether there is credit risk exposure or not, as shown by BBNI and BBTN which are seen in the observation year. This will result in an increase in the amount of CKPN on loans.Since there were banks in BUMN banking that experienced an increase in CKPN on loans as indicated by BBNI and BBTN, but there were also banks that experienced a decrease in the value of CKPN on loans as indicated by BBRI, there is no clear correlation between the application of PSAK 71 and CKPN on credit.
Factors Influencing the Results of an Unqualified Opinion (WTP) on the Financial Reports of District/City Governments in South Sumatra Province Hasanah, Siti Lailatull; Dwitayanti, Yevi; Choiruddin, C.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1652

Abstract

This study aims to determine the effect of weaknesses in the internal control system (ISC), non-compliance with laws and regulations, and the age of the local government on the WTP opinion on the financial statements of district/city governments in South Sumatra province. The population in this study was all district/city governments in South Sumatra. The sampling technique used in this study was the saturated sampling method, meaning that all members of the population were sampled, and sample data were obtained from as many as 68 Financial Statements of District/City Governments in South Sumatra. This hypothesis testing used Logistic Regression with the help of SPSS 26 software. The results of this study indicate that, to some extent, the variables of ISC weaknesses and non-compliance with laws and regulations affect the WTP opinion on the financial statements of local governments. The variable of age of the local government does not affect the WTP opinion on the financial statements of local governments. Simultaneously, weaknesses in ISC, non-compliance with laws and regulations, and the age of the local government together affect the WTP's opinion on the financial statements of local governments.
Flypaper Effect Pada Dana Alokasi Umum, Dana Bagi Hasil Dan Pendapatan Asli Daerah Terhadap Belanja Daerah Pemerintah Provinsi Di Indonesia Abrar, Naufal Muhammad Fajari; Masnila, Nelly; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2541

Abstract

Examining how the Flypaper Effect, the General Allocation Fund, the Revenue Sharing Fund, and Regional Original Income affect regional expenditure in Indonesian provinces was the primary goal of this study. The researchers in this study used purposive sampling to choose 22 out of 38 provinces in Indonesia for their investigation. The research included the years 2019 through 2022. The investigation's secondary data sources were compiled using the documentation technique. Data from the "Provincial Government Financial Report Audit Results" is specifically referenced in the budget realization report. For further information, see the official website at http://e-ppid.bpk.go.id. The multiple regression analysis method employed in this research is IBM SPSS 26. General allocation, revenue sharing, and regional original income all have a role in shaping regional spending, according to the research. Lower coefficients are associated with local revenue compared to the General Allocation Fund and Revenue Sharing Fund. Finally, the Flypaper Effect has an impact on the provincial governments of Indonesia.
Flypaper Effect Pada Belanja Daerah Kabupaten/ Kota Di Provinsi Sumatera Selatan Tahun 2018-2022 Cahyani, Vira Mustika; Firmansyah, Firmansyah; Dwitayanti, Yevi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2815

Abstract

The study is to examine the effect of General Allocation Funds (DAU) and Regional Original Income (PAD) on Regional Expenditure and to see if there is a flypaper effect of District/ City on Sumatera Selatan Province in 2018- 2022. The population is LRA in 17 districts/cities and 85 observation units. The data in this study were tested by descriptive statistics, classic assumption test, coefficient of determination, t-value test, F-test, and flypaper effect detection on regional expenditure, which were processed using Statistical Package for the Social Application Sciences (SPSS) version 26. The result states that the independent variables significantly positively affect variable dependent Keywords: General Allocation Funds, Regional Original Income, Regional Expenditure, and Flypaper Effect.
Pengelolaan Anggaran Pendapatan dan Belanja Desa Ditinjau dari Partisipasi Masyarakat dan Transparansi di Kecamatan Dimas Arrisky; Rita Martini; Yevi Dwitayanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5377

Abstract

The aim of this quantitative research is to determine the influence of Community Participation and Transparency on APBdes. Initial data was obtained from a questionnaire. According to this research, the population consists of six villages in Talang Kelapa District. In this research, purposive sampling technique was used to take 130 individuals as samples. uses purposively chosen criteria to determine topics deemed relevant. The SmartPLS 4.0 program is used to complete data analysis tools with measurement model evaluation and structural model evaluation. This research found that the Community Participation variable makes a significant contribution to the management of village income and expenditure budgets. The transparency variable also makes a significant contribution to the management budget.
Stock Fundamental Analysis and Investment Decision Making Dwitayanti, Yevi; Juliadi, Ertawan; Dewi, A.Ratna Sari
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.
Analyzing the Impact of Regional Assets, Dependency, and Debt Financial Ratio on Transparency of Financial Reporting though Online Platforms in Indonesia Desrina, Desrina; Aprianti, Siska; Dwitayanti, Yevi
West Science Journal Economic and Entrepreneurship Vol. 2 No. 04 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i04.1242

Abstract

Penelitian ini bertujuan untuk menyelidiki secara empiris faktor-faktor yang mempengaruhi pelaporan keuangan internet di Indonesia. variabel independen dalam penelitian ini meliputi Regional Wealth, Regional Dependency, dan Leverage, sedangkan variabel dependen adalah Internet Financial Reporting (IFR). Sampel terdiri dari laporan keuangan dari pemerintah daerah di Indonesia antara tahun 2018 dan 2022. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pemeriksa Keuangan Indonesia dan Badan Pusat Statistik Indonesia. Analisis regresi logistik akan dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian ini mengungkapkan bahwa Aset Daerah tidak memiliki pengaruh yang signifikan terhadap Pelaporan Keuangan Internet, di mana Ketergantungan Daerah dan Rasio Pembiayaan Utang memang berdampak pada Pelaporan Keuangan Internet di pemerintah provinsi Indonesia.
How Tax Compliance, Audit Quality, and Financial Reporting Quality on Corporate Financial Performance in Manufacturing Companies Dwitayanti, Yevi; Armaini, Rosy
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.201

Abstract

Within the framework of Indonesian manufacturing enterprises, this study explores the intricate links between tax compliance, audit quality, financial reporting quality, and firm financial performance. Using Structural Equation Modeling with Partial Least Squares (SEM-PLS), a sample of 175 firms was examined. The effect of these variables on financial performance was evaluated using correlation analysis, hypothesis testing, and descriptive statistics. The findings show a strong positive correlation between business financial performance, financial reporting quality, audit quality, and tax compliance. This study adds to the body of knowledge by providing complex insights specific to the Indonesian manufacturing industry. These insights can be used by investors, policy makers, regulators, and firm management to enhance decision-making procedures and promote sustainable financial practices in the sector.
The Effect of Local Government Size, Regional Dependency and Regional Expenditure on Internet Financial Reporting (IFR) in Indonesian Provinces in 2019-2023 Fitria, Elsa; Dwitayanti, Yevi; Aryani, Yuli Antina
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5137

Abstract

The purpose of this study is to assess the effect of local government scale, regional dependency, and regional expenditure on Internet Financial Reporting (IFR) in provincial governments in Indonesia during the 2019-2023 period. This research adopts a quantitative approach using secondary data obtained from the official websites of the Indonesian Supreme Audit Agency (BPK) and the Indonesian Central Bureau of Statistics (BPS). The sample consists of 34 provincial governments that consistently publish financial reports online, resulting in a total of 170 panel data observations. The analysis was conducted using panel data regression with the EViews 12 software. The results show that local government size has a positive and significant effect on IFR, regional dependence has a negative and significant effect on IFR, while regional expenditure does not have a significant effect. Simultaneously, the three independent variables have a significant influence on IFR. These findings imply that financial transparency through IFR is influenced by the structural and fiscal characteristics of the region, but is not necessarily determined by the level of government expenditure.
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 Indra Satriawan 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 Nabila Aprilia 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