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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Behavioral Accounting Journal Al-Buhuts (e-journal) Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Economics and Business Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Proceedings National Conference Sisi Indonesia
Sri Trisnaningsih
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Motivasi Pengetahuan Perpajakan dan Motivasi Karir terhadap Minat Mahasiswa Mengikuti Pelatihan Brevet Pajak Riyan Yoga Pratama; Sri Trisnaningsih
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 6 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8666

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi Pengetahuan Perpajakan dan Motivasi Karir terhadap Minat Mahasiswa Akuntansi dalam Mengikuti Pelatihan Brevet Pajak. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner terhadap 88 mahasiswa akuntansi. Data dianalisis menggunakan regresi linear berganda serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa Motivasi Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap minat mahasiswa mengikuti pelatihan brevet pajak dengan nilai signifikansi 0,000 (p < 0,05). Sementara itu, Motivasi Karir tidak berpengaruh signifikan dengan nilai signifikansi 0,597 (p > 0,05). Secara simultan, kedua variabel berpengaruh signifikan terhadap minat mahasiswa, ditunjukkan dengan nilai R Square sebesar 0,727 dan signifikansi uji F sebesar 0,000. Kesimpulan dari penelitian ini adalah bahwa minat mahasiswa untuk mengikuti pelatihan brevet pajak lebih dipengaruhi oleh keinginan memahami materi perpajakan dibandingkan dorongan karir. Oleh karena itu, institusi pendidikan disarankan untuk memperkuat motivasi kognitif mahasiswa melalui pelatihan dan edukasi perpajakan secara intensif.
Green Accounting as a Risk Mitigation Measure Ecology in The Biopharma Industry (Study at PT Daewoong Infion) Herlinda Nia Audina; Sri Trisnaningsih
Economics and Business Journal (ECBIS) Vol. 4 No. 2 (2026): January
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i2.290

Abstract

This study aims to analyze the application of green accounting in hazardous waste management and its role in mitigating ecological risks in the biopharma industry, with a case study at PT Daewoong Infion. The background of the study is driven by the increasing risk of environmental and health pollution due to hazardous waste generated by the biopharmaceutical production process, as well as the limitations of conventional accounting systems in capturing ecological costs and impacts. This study uses a qualitative approach with a case study design, through primary data collection in the form of in-depth interviews with key informants and field observations, as well as secondary data from company documents and related regulations. Data analysis was conducted descriptively and interpretively to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The results show that PT Daewoong Infion has implemented green accounting through the recognition and recording of hazardous waste management costs, pollution control, and environmental disclosure, which contributes to increased regulatory compliance, waste management efficiency, and ecological risk reduction. In addition, these practices strengthen the company's legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting serves as an effective managerial and reporting instrument in integrating economic objectives and ecological responsibility, thereby supporting the operational sustainability of the biopharma industry. These findings recommend strengthening environmental cost measurement systems and reporting transparency to enhance sustainable ecological risk mitigation.
The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest Gabrena Septi Aulia; Sri Trisnaningsih
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.v6i1.1353

Abstract

This study aims to analyze the effect of e-commerce, accounting information systems, and entrepreneurial knowledge on entrepreneurial interest in accounting students at Universitas Pembangunan Nasional Veteran Jawa Timur.  The research method used is quantitative, and questionnaires were distributed to 78 respondents from the 2021 student population. The regression analysis results show that the three variables positively and significantly affect entrepreneurial interest, partially and simultaneously. This finding confirms that mastery of digital technology, information systems, and entrepreneurial knowledge is important in encouraging students to start a business. Therefore, integrating technology-based learning and entrepreneurship must be improved in higher education to produce adaptive young entrepreneurs.
The Effect of Ease and Intensity of Promotion on Interest in Using BNI Wondr QRIS Cinta Anasilla Wulan Haqi; Sri Trisnaningsih
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.v6i1.1354

Abstract

This study examines the influence of ease of use and promotion intensity on the intention to use BNI Wondr QRIS among accounting students at UPN Veteran East Java. The rapid growth of fintech in Indonesia has encouraged the digitization of transactions, including through QRIS. Although efficient in financial recording, research gaps remain regarding factors influencing the intention to use QRIS among accounting students with a strong understanding of financial systems. This quantitative study employed a survey method involving 91 students from the 2021–2023 cohorts, selected through simple random sampling. Data were collected via an online questionnaire and analyzed using SPSS version 30. Results indicate that both ease of use and promotion intensity have a positive and significant partial and simultaneous effect on students' intention to use BNI Wondr QRIS. Ease of use was measured through efficiency and clarity of transaction processes, consistent with the Technology Acceptance Model (TAM). Promotional efforts such as discounts and cashback generated user interest, aligning with the AIDA model. These findings highlight the importance of simplifying access and implementing targeted promotions to increase QRIS adoption among Generation Z students. This study contributes to QRIS BNI's marketing strategies and a better understanding of digital financial technology adoption in academic settings.
Pengaruh Teman Sebaya, Gaya Hidup Hedonisme, dan Perilaku Konsumtif terhadap Pengelolaan Keuangan Nila Inayatul Maulidiyah; Sri Trisnaningsih
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.325

Abstract

Pengelolaan keuangan yang baik adalah sebuah perilaku yang harus dimiliki seorang mahasiswa dalam menunjang kehidupan sehari-hari. Faktor-faktor seperti, teman sebaya, gaya hidup hedonisme dan perilaku konsumtif diduga memiliki keterkaitan dengan kemampuan mahasiswa dalam mengelola keuangan. Kajian ini bermaksud untuk menelaah serta memahami dampak teman sebaya, gaya hidup hedonisme serta perilaku konsumtif terhadap cara mahasiswa dalam mengatur keuangannya. Pendekatan kuantitatif diterapkan dalam studi ini dengan analisis regresi berganda. Populasi studi ini mencakup 681 mahasiswa Prodi Akuntansi UPN “Veteran” Jawa Timur pada angkatan 2022 dan 2023. Ukuran minimal sampel di studi ini sejumlah 88 responden yang dihitung menggunakan rumus Yamane. Penentuan sampel menerapkan metode random sampling. Hasil pengujian membuktikan bahwa teman sebaya, gaya hidup hedonisme dan perilaku konsumtif berdampak signifikan dalam pengaturan keuangan mahasiswa.
Pengaruh Literasi Keuangan, Confirmation Bias, dan Herding Behavior Terhadap Perilaku Pembelian Impulsif Karyawan Intan Maharani Mahendra Putri; Sri Trisnaningsih
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.378

Abstract

Era serba digital seperti saat ini, hasrat belanja spontan ini makin dipicu oleh gampangnya mengakses informasi serta maraknya tayangan promosi di internet. Kemudahan transaksi digital ini semakin diperkuat oleh kehadiran layanan pembayaran paylater yang kian populer. Studi dalam ekonomi perilaku (behavioral economics) mengungkapkan bahwa tindakan manusia sering kali menyimpang dari asas rasionalitas karena pengaruh bias kognitif. Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, Confirmation Bias, dan Herding Behavior terhadap perilaku pembelian impulsif karyawan PT Surveyor Indonesia Surabaya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian berjumlah 129 karyawan, dengan sampel sebanyak 57 responden yang ditentukan melalui rumus Slovin. Pengumpulan data dilakukan menggunakan kuesioner daring, kemudian dianalisis dengan regresi linear berganda menggunakan IBM SPSS 25. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh negatif dan signifikan terhadap perilaku pembelian impulsif. Sebaliknya, Confirmation Bias dan Herding Behavior berpengaruh positif dan signifikan terhadap pembelian impulsif. Secara simultan, ketiga variabel tersebut terbukti berpengaruh signifikan terhadap perilaku pembelian impulsif.
Pengaruh Growth Opportunity Dan Debt Covenant Terhadap Konservatisme Akuntansi Shafira Salwa Zahrani; Sri Trisnaningsih
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.397

Abstract

Penelitian ini bertujuan untuk menguji pengaruh growth opportunity dan debt covenant terhadap konservatisme akuntansi pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan melalui teknik purposive sampling dan menghasilkan 51 perusahaan dengan jumlah 153 observasi. Pengujian hipotesis dilakukan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa growth opportunity memiliki pengaruh negatif dan signifikan terhadap konservatisme akuntansi. Sebaliknya, debt covenant tidak terbukti memberikan pengaruh yang signifikan terhadap konservatisme akuntansi. Namun, secara bersama-sama growth opportunity dan debt covenant berpengaruh signifikan terhadap konservatisme akuntansi. Temuan ini mengindikasikan bahwa peluang pertumbuhan perusahaan memiliki peran yang lebih besar dalam menentukan tingkat konservatisme akuntansi dibandingkan tekanan yang berasal dari perjanjian utang. Oleh karena itu, penerapan konservatisme akuntansi yang tepat penting untuk menjaga kualitas pelaporan keuangan serta mengurangi asimetri informasi antara perusahaan dan para pemangku kepentingan.
Decentralization in Regional Public Service Agencies: A Behavioral Accounting Study of the Case of Nunukan Regional Hospital Muhammad Ayub Qonaa Mukti; Sri Trisnaningsih
Formosa Journal of Multidisciplinary Research Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i4.156

Abstract

This study analyze deviation behavior in management finances at Nunukan Regional Hospital as a Regional Public Service Agency (BLUD), with focus on influence decentralization to practice corruption. Findings show that freedom budget without supervision adequate open opportunity abuse, such as duplication transactions and use of public funds For interest personal. This case reflect weakness internal control and implementation system control risk. The impact No only harm state finances, but also disrupts service health and reduce trust public towards governance​ area.
Peran Pengendalian Internal dan Whistleblowing System dalam Pencegahan Fraud Muhammad Syaiful Anwar; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.202

Abstract

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.
Tinjauan Literatur: Peran Literasi Keuangan dan Gaya Hidup dalam Penggunakan Layanan Paylater pada Generasi Z Nadia Putri Sabrina; Sri Trisnaningsih
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.203

Abstract

The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the Systematic Literature Review (SLR) method. A total of ten scientific articles published in the last five years were analyzed to examine the relationship between financial literacy, lifestyle, and Paylater usage behavior. The results show that financial literacy has an inconsistent influence and tends to act as a controlling factor, while a consumptive and hedonistic lifestyle is the dominant factor driving Paylater use. In addition, behavioral factors such as impulsive purchases and technological convenience also strengthen the tendency to use these services. This study concludes that increasing financial literacy balanced with controlling a consumptive lifestyle is very influential in encouraging the wise and sustainable use of Paylater.
Co-Authors Adelia Puspita Sari Afifah Istiqomah Aidilla Winda Prastika Ailani Almira Hartono Putri Alifiah Wulansari Mustofa Alifiah Wulansari Mustofa Andria Referli Ardinesyah Hibatul Alim Ardy Ramadhan Feryanto Berta Dwi Murdoko Cinta Anasilla Wulan Haqi Condro Widodo, S.E., M.S.A Desi Wulandari Dhanang Yan Minarhadi Diarany Sucahyati Eka Mayasari Fajar Syaiful Akbar Farida Maria Dewi Ferry Miftah Ammani Gabrena Septi Aulia Havit Kurniawan Purnama Herlinda Nia Audina Iftinandea Wresti Rosyadi Ika Nova Andriani Intan Maharani Mahendra Putri Invony Dwi Aprilisanda Jionike Priskanodi Marsella Khairiyah Maulana, Hendra Mega Ardianis Wari Merista Kharisma Puteri Muhammad Ayub Qonaa Mukti Muhammad Noor Fuadi Muhammad Sigro Amurwatpraja Muhammad Sigro Amurwatpraja Muhammad Syaiful Anwar Muslimin Muslimin Nabilah Nur Amalina Nadia Putri Sabrina Nanda Evita Ramadhani Narisyah Evita Zharah Nila Inayatul Maulidiyah Nur afifa Nur Laeli Indarwati Nuriya Anaima Putri Rizkita Prayana Qosim Qosim Rachma Agustina Raihan Umardani Raphita Celyna A.A. Tambunan Revina Choirunnisa Ramadina Revina Ramadina Risca Della Amelia Riyan Yoga Pratama Sabrina Kusuma Wardani Saiful Anwar Shafira Salwa Zahrani Shahnaz Arianne Amirah Shanaz Anggita Utari Sheva Rajaby Eliya Trenggono Silvia Dwi Cahyani Tia Mahrurotul Fikriyah Vitria Dinata Laksono Wildatul Muawanah Winda Nurhalisah