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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) Jurnal Riset Akuntansi Kontemporer EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Economics and Tourism Balance: Jurnal Ekonomi
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The Impact of Company Size and Profitability on Firm Value with Institutional Ownership as a Moderating Variable Hidayatulloh, Ilham Rachmat; Trisnaningsih, Sri
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1159

Abstract

A nation's manufacturing sector is vital to its economic development. Firm value is the main worry for investors and management in the face of the global competitiveness and the Covid-19 epidemic. As a result, this study looks at how profitability and company size affect the company's value, with institutional ownership serving as a moderator. Quantitative research methodology is employed, and secondary data from 63 industrial sector manufacturing organizations listed on the IDX is the type of data used. From this population, 22 samples of companies were collected to be tested. SEM-PLS was used to test the data. The findings demonstrated that while profitability has no bearing on business value, company size does. The impact of company value is not mitigated by institutional ownership on the relationship between firm size and profitability. These findings suggest that a big business will have the chance to grow its worth. However, strong profitability does not always translate into higher solid worth. Because it has limited control over management performance, institutional ownership is unable to regulate the relationship between the two, which permits fraud to occur and affect the scale and profitability of the business. Managers and investors can utilize this research to evaluate and augment a company's value in order to stimulate the economy of the country, especially for manufacturing enterprises in the industrial sector that are listed on the IDX.
The Role of Behavioral Accounting Aspects in Organization Decentralization and Performance Evaluation in Companies in Indonesia Anggiria, Kristanti Srika; Trisnaningsih, Sri
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8601

Abstract

Organizational decentralization can increase organizational efficiency and effectiveness, but it can also cause several problems. This research aims to analyze aspects of behavioral accounting that are relevant to organizational decentralization and performance evaluation. This research uses a literature review study technique. The method for collecting data in this research is through literature study. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation, and conclusion. The research results show that the behavioral accounting aspect of decentralization and performance evaluation is a concept that includes human resource management, budget control, and decision making in organizations. Aspects of behavioral accounting in decentralization and performance evaluation include tight budget control, decision-making, employee performance, motivation, decision-making, leadership, reward systems, satisfaction, conflict, and pressure.
Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs Azahra, Jasmine Afianda; Trisnaningsih, Sri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.671-682

Abstract

Purpose : This study analyzes the effect of tax understanding, tax sanctions, and tax rates on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Gunung Anyar District, Indonesia. Methodology: A quantitative method was employed using a structured questionnaire distributed to 51 MSME actors. Multiple linear regression was conducted using SPSS 25. Findings: Tax understanding and tax sanctions have a positive significant effect on MSME tax compliance. Conversely, tax rates have a significant negative effect. Results: The model explains 52.7% of the variation in tax compliance (R² = 0.527). All classical assumptions (normality, multicollinearity, autocorrelation, heteroscedasticity) were met. Novelty: This research highlights compliance issues in the growing MSME sector post-implementation of reduced tax rates. Originality: The study integrates Theory of Planned Behavior into a taxation compliance context among MSMEs. Conclusions: Higher tax knowledge and sanctions improve compliance, while perceived tax burden diminishes it. Type of Paper: Empirical quantitative research. 
The Influence of FoMO (Fear of Missing Out) and Financial Management on Investment Decision Making Among Generation Z Students of UPN “Veteran” Jawa Timur Hidayat, Rovino Achmad; Trisnaningsih, Sri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.661-670

Abstract

Generasi Z merupakan bagian dari masyarakat yang juga menginginkan stabilitas keuangan dan kesejahteraan jangka panjang. Salah satu langkah yang dapat dilakukan adalah mengalokasikan dana melalui investasi. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh FoMO dan manajemen keuangan terhadap pengambilan keputusan investasi pada mahasiswa generasi Z UPN “Veteran” Jawa Timur, serta peran literasi keuangan dalam memoderasi hubungan antara FoMO, manajemen keuangan, dan pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan bahwa FoMO dan manajemen keuangan memiliki pengaruh terhadap keputusan investasi, dan literasi keuangan juga memperkuat pengaruh FoMO dan manajemen keuangan terhadap keputusan investasi.
Literasi Keuangan Sebagai Keputusan Investasi: Studi Literature Review: Literasi Keuangan Sebagai Keputusan Investasi: Studi Literature Review Budiarti, Rindu Reza; Trisnaningsih, Sri
Benefits : Jurnal Ekonomi dan Pariwisata Internasional Vol 2 No 2 (2025): Inovasi dan Pengembangan Strategis: Meningkatkan Ekosistem Kewirausahaan dan Pemb
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/benefits-jeti.v2i2.324

Abstract

Indonesians' interest in investing has increased significantly in recent years. However, the lack of a national financial literacy level that has not yet reached 50% raises concerns about the quality of investment decisions, especially among teenagers. This research examines the relationship between financial literacy and investment decisions based on previous studies. The authors used a literature study approach, analyzing 17 relevant scientific articles published from 2020 to 2024. The results showed that most studies found a positive and significant relationship between financial literacy and the quality of investment decisions. Individuals who are highly financially literate tend to make investment decisions that are rational varied, and in line with their long-term financial goals
Pengaruh Multinasionalitas, Profitabilitas, dan Leverage Terhadap Transfer Pricing Sakti, Mardha Oetasila; Trisnaningsih, Sri
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p372-383.51663

Abstract

Penelitian ini mengkaji pengaruh multinasionalitas, profitabilitas, dan leverage terhadap praktik transfer pricing pada perusahaan manufaktur sub-sektor otomotif yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Transfer pricing menjadi isu strategis karena berpotensi disalahgunakan untuk penghindaran pajak melalui penggeseran laba lintas negara, sehingga menarik perhatian otoritas pajak. Namun demikian, temuan empiris sebelumnya masih menunjukkan hasil yang inkonsisten, terutama dalam konteks pasca pandemi. Tujuan dari penelitian ini adalah untuk menguji secara empiris apakah karakteristik internal perusahaan berpengaruh signifikan terhadap keputusan transfer pricing. Pendekatan kuantitatif digunakan melalui analisis regresi data panel terhadap 36 observasi perusahaan-tahun dari 12 perusahaan yang dipilih dengan teknik purposive sampling. Model Random Effect (REM) dipilih sebagai model terbaik berdasarkan hasil uji Chow dan Hausman. Uji asumsi klasik menunjukkan bahwa model bebas dari multikolinearitas dan heteroskedastisitas. Hasil uji t menunjukkan bahwa multinasionalitas (p = 0,9923), profitabilitas (p = 0,8023), dan leverage (p = 0,1606) tidak berpengaruh signifikan terhadap transfer pricing. Secara simultan, ketiga variabel juga tidak berpengaruh signifikan (p = 0,5724). Nilai Adjusted R-squared sebesar -0,0423 mengindikasikan bahwa kemampuan model dalam menjelaskan variasi transfer pricing sangat rendah. Temuan ini mengimplikasikan bahwa dalam konteks sektor manufaktur otomotif selama periode penelitian, faktor internal bukanlah penentu utama kebijakan transfer pricing. Faktor eksternal atau institusional kemungkinan lebih dominan dan perlu dikaji lebih lanjut.
The Influence of E-Commerce, Accounting Information Systems, and Entrepreneurship Knowledge on Entrepreneurial Interest Aulia, Gabrena Septi; Trisnaningsih, Sri
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 Haqi, Cinta Anasilla Wulan; Trisnaningsih, Sri
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 Financial Literacy dan Financial Behavior Dalam Mengurangi Risiko Pinjaman Online Prayana, Putri Rizkita; Trisnaningsih, Sri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.844

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh financial literacy  dan   financial behavior  dalam mengurangi risiko penggunaan pinjaman online pada mahasiswa Akuntansi UPN “Veteran” Jawa Timur. Tren penggunaan pinjaman online yang semakin meningkat di kalangan mahasiswa menjadikan pemahaman terhadap  financial literacy serta  financial behavior    sebagai aspek krusial dalam mencegah risiko keuangan yang berlebihan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan Partial Least Squares (PLS). Data dikumpulkan melalui kuesioner berskala likert yang diisi oleh 86 responden. Hasil penelitian mengindikasikan bahwa financial literacy memiliki pengaruh signifikan dalam mengurangi risiko pinjaman online, di mana mahasiswa yang memiliki pemahaman keuangan yang baik cenderung lebih bijaksana dalam berutang. Selain itu, financial behavior juga memberikan pengaruh positif dalam menekan risiko penggunaan pinjaman online, yang mengindikasikan bahwa kebiasaan pengelolaan keuangan yang baik dapat membantu mahasiswa menghindari ketergantungan terhadap pinjaman dengan bunga tinggi.
Pengaruh Motivasi Pengetahuan Perpajakan dan Motivasi Karir terhadap Minat Mahasiswa Mengikuti Pelatihan Brevet Pajak Pratama, Riyan Yoga; Trisnaningsih, Sri
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): 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.