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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 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) Golden Ratio of Auditing Research East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi IIJSE Journal of Economics and Tourism
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Social Sciences

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Analisis Pengaruh Financial Self Efficacy dan Financial Technology Terhadap Inklusi Keuangan Anggraini, April Dwi; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7610

Abstract

This study aims to analyze the extent to which students' financial self-efficacy and utilization of digital financial technology impact their participation in formal financial services (financial inclusion). This study was conducted on students majoring in accounting at the National Development University “Veteran” of East Java, against the background of the urgency of increasing students' access to financial services in the digital age. The method used is a quantitative approach, by distributing questionnaires to 84 randomly selected students. The data was then processed using the Partial Least Square (PLS) technique with the help of SmartPLS 4.0 software. The research findings reveal that both students' confidence in managing finances and the use of financial technology such as e-wallets and digital banking applications, significantly increase students' chances of participating in formal financial services. In conclusion, the higher the confidence of students in financial matters and the more intensely they utilize financial technology, the greater their level of financial inclusion. This study provides crucial insights into how these two factors can encourage students' participation in the formal financial system.
Pengaruh Fintech Dan Self Control Terhadap Pengelolaan Keuangan Dimoderasi Literasi Keuangan Mayasari, Eka; Trisnaningsih, Sri; Priono, Hero
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.31719

Abstract

This study aims to analyze the influence of fintech and self-control on financial management among MSMEs in West Surabaya, as well as to examine the moderating role of financial literacy in this relationship. With the rapid development of fintech, many MSME actors are utilizing fintech to optimize their financial management. However, the effectiveness of fintech usage is influenced by the level of financial literacy among MSME actors. This research employs a quantitative approach with purposive sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results of the study show that both fintech and self-control have a positive and significant impact on financial management. Financial literacy was found to significantly moderate the relationship between fintech and financial management, but it does not moderate the relationship between self-control and financial management. This study contributes to the development of MSME financial management strategies in the digital era and provides important insights into the importance of financial literacy in optimizing the use of fintech
Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Idkhiyah, Nurul; Trisnaningsih, Sri; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7639

Abstract

Tax avoidance has become a critical issue in the taxation system, as it can reduce the government’s potential tax revenue. Companies often exploit weaknesses or loopholes in tax regulations as a strategy to minimize their tax expense. The purpose of this study is to assess and investigate the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The study focuses on a population of property and real estate businesses listed on the Indonesia Stock Exchange between 2019 and 2023. This study employed a quantitative approach, including multiple linear regression analysis. The sample was drawn using a purposive sampling strategy, resulted in 13 firms and 65 observational data points. The results of the t-test (partial test) indicate that the financial distress variable has a significance value of 0,007 < 0,05 implying that financial distress has a significant effect on tax avoidance. The firm age variable show a significance value of 0,000 < 0,05, indicating that firm age also significantly affects tax avoidance. Meanwhile, the accounting conservatism variable yields a significance value of 0,182 > 0,05, suggesting that accounting conservatism has no significant effect on tax avoidance. Furthermore, the results of the F-test (simultaneous test) show a significance value of 0,000 < 0,05, indicating that financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance. The findings of this study contribute theoretically by expanding the existing literature on tax avoidance determinants and offer practical implications that can support policymakers in evaluating and refining tax regulations.
Pengaruh Financial Literacy, Financial Attitude, dan Hedonistic Lifestyle Terhadap Financial Management Behavior Pengguna PayLater Permata, Rika Wahyu; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8028

Abstract

The rapid progression of financial technology during the Society 5.0 era has brought about transformative changes in personal finance management, exemplified by the emergence of innovative digital financial services like PayLater. This research explores the extent to which financial literacy, financial attitude, and a hedonistic lifestyle influence financial management behavior, with an emphasis on college students who utilize PayLater services. A quantitative method was implemented, applying purposive sampling to choose 130 students from the Accounting Department at UPN “Veteran” East Java. Data collection was conducted using an online survey designed to evaluate four key constructs: financial literacy, financial attitude, hedonistic lifestyle, and financial management behavior. The data were analyzed using the Partial Least Square Structural Equation Modeling (PLS-SEM) method, which facilitated the assessment of relationships among the studied variables. Findings reveal that all three independent variables financial literacy, financial attitude, and hedonistic lifestyle significantly impact the financial management behavior of students who use PayLater. These findings are consistent with the Theory of Planned Behavior, which emphasizes the role of cognitive and behavioral elements in shaping financial decision-making. Ultimately, the research contributes meaningful insights into how digital-age financial behaviors are shaped, particularly in the context of delayed payment mechanisms like PayLater.
The Influence of Perceived Convenience, Trust, and Advertising Appeal on Interest in Using Shopeepay on Accounting Students UPN "Veteran" Jawa Timur Masnal Pabadakayo, Arabela Fidelia; Trisnaningsih, Sri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7632

Abstract

The development of information technology encourages the rapid growth of Financial Technology (FinTech) services, including digital wallets such as ShopeePay. Ease of use, trust, and advertising appeal are the main factors that influence the adoption of this service, especially among students as Generation Z who are known to be adaptive to technology. ShopeePay is one of the popular digital wallets among students, especially accounting students at UPN "Veteran" Jawa Timur. This study aims to analyze the effect of perceived convenience, trust, and advertising attractiveness on interest in using ShopeePay. This research uses quantitative methods with Partial Least Squares (PLS) based Structural Equation Modeling (SEM) analysis techniques. Primary data was collected through an online questionnaire distributed to 78 Accounting students of the 2021 batch of UPN "Veteran" Jawa Timur. The data were analyzed using SmartPLS 4.0 software. The results showed that perceived convenience, trust, and advertising attractiveness had a positive and significant effect on interest in using ShopeePay among students.
STRENGTHENING PUBLIC INTEGRITY: THE MODERATING ROLE OF ORGANIZATIONAL COMMITMENT ON DETERMINANTS OF FRAUD PREVENTION Pertiwi, Devi; Trisnaningsih, Sri; Sulistyowati, Erna
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.25830

Abstract

Fraud remains a persistent challenge in Indonesia’s public sector, requiring robust systems and ethically committed personnel. This study examines the effects of competence, internal control systems, and whistleblowing mechanisms on fraud prevention within the Inspectorate of East Java Province, with organizational commitment as a moderating variable. A quantitative design was used, collecting primary data through questionnaires from civil servants. Data were analyzed using Moderated Regression Analysis (MRA) with SmartPLS 4.0. Results show that competence and internal control systems have a positive and significant impact on fraud prevention, while the whistleblowing system has a positive but non-significant effect. Organizational commitment strengthens the influence of competence and internal control systems but weakens the effect of the whistleblowing system. These findings highlight the need to enhance personnel competence and control frameworks, and to improve whistleblowing accessibility, protection, and credibility, fostering an organizational culture that upholds integrity and effectively mitigates fraud.
Pengaruh Persepsi Manfaat, Persepsi Keamanan, dan Kepercayaan terhadap Penggunaan Aplikasi OVO pada Mahasiswa Akuntansi (Studi Empiris pada Mahasiswa Akuntansi) Aprilia, Jasmine; Trisnaningsih, Sri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7631

Abstract

The rapid advancement of digital innovation has driven the shift from conventional payment methods to electronic payment methods, including digital wallets such as OVO. As early adopters of technology, college students are the primary user group of these services. This study looks at how perceived usefulness, perceived security, and trust affect the use of the OVO application, using the Technology Acceptance Model (TAM) as a guide. While the TAM provides a structured foundation, this study acknowledges the potential influence of contextual factors such as financial literacy and peer influence that are highly relevant to the college student population but remain underexplored in current models. A quantitative approach based on the positivist paradigm was used, with data collected through a structured questionnaire from 78 accounting students. The analysis used SPSS version 25 and included validity and reliability tests, classical assumption testing, multiple linear regression, and hypothesis testing. The results showed that the three variables, namely, Perceived Benefits (X1), Perceived Security (X2), and Trust (X3), significantly influenced the use of the OVO application both simultaneously and partially. However, the limited sample size and narrow academic background may reduce the generalizability of the findings. Future research should consider a broader and more diverse student population and integrate additional moderating factors to provide a more comprehensive understanding of digital payment adoption behavior.
Factors Influencing Investment Decision Making in Foreign Exchange: Financial Literacy, Risk Perception, Loss Aversion Budiarti, Rindu Reza; Trisnaningsih, Sri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7742

Abstract

Public interest in forex investment is increasing along with easier access to information and technological developments. However, many forex traders make investment decisions without adequate knowledge and consideration of risk. This study aims to examine the influence of financial literacy, risk perception, and loss aversion on forex investment decisions. The research population consists of forex traders in Surabaya with specific criteria. Questionnaires were distributed online using Google Forms as a data collection instrument. The research employs a quantitative approach using primary data and Partial Least Square (PLS) analysis. The results indicate that high levels of financial literacy enhance traders' ability to gather and analyze information before investing. Good risk perception encourages traders to be more cautious in facing forex market fluctuations. Loss aversion influences traders to avoid significant losses, leading them to be more selective in choosing investment strategies. These psychological factors become increasingly relevant with technological advancements and the ease of accessing trading platforms.
Full Costing vs Traditional Costing Which One is Better For Manufacturing Company Satmono, Vania Sharon Ardelia; Trisnaningsih, Sri; Wijaya, Raden Muhammad Syah Arief Atmaja
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7826

Abstract

This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama. This research uses a comparative descriptive method with a qualitative approach to compare the calculation of cost of goods produced between the traditional method and the full costing method at PT Sutrajaya Indahtama. Data were collected through interviews, observations, and documentation. The analysis was conducted by identifying cost components, calculating total production costs, and comparing the efficiency and profitability of each method through financial ratio analysis and operational cost efficiency. The results showed that the calculation of cost of goods manufactured (COGS) using the full costing method resulted in a higher figure than the traditional method used by PT Sutrajaya Indahtama. The traditional method does not reflect the total cost as a whole because it does not include all indirect cost components. The application of the full costing method provides a more accurate picture of production costs, increases cost efficiency from the previous 43%, and helps companies identify and control waste. In addition, this method contributes to the improvement of the company's profitability, by preventing hidden losses due to underpricing and increasing the Return on Assets value.
Behavioral Aspects in the Budget Preparation Process at "X" Hospital Prayitno, Hadi; Trisnaningsih, Sri
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8654

Abstract

This research aims to determine behavioral aspects in the budget preparation process that occurs at the Undaan Eye Hospital, Surabaya. The research uses a descriptive qualitative method, namely by explaining, describing and comparing the data with existing theories and then analyzing it to obtain a conclusion. Data was obtained by field observation by conducting interviews and documentation. The results of this research indicate that the Undaan Eye Hospital in Surabaya has implemented a participatory work program and budget preparation process using a bottom up model, namely an approach model where each implementing manager is given the freedom to determine activities and work programs. Top management control over behavior in budget preparation and budget implementation has been carried out well with monthly reports and the use of technology and information systems.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilia, Jasmine Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Aulia, Gabrena Septi Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza dan Deddy Dwi Haryadi Donito, Vanne Erna Sulistyowati Failasuf Herman Hendra Hadi Prayitno, Hadi Hanni Fadhillah Haqi, Cinta Anasilla Wulan Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Masnal Pabadakayo, Arabela Fidelia Mayasari, Eka Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pertiwi, Devi Pitaloka, Raci Pratama, Riyan Yoga Prayana, Putri Rizkita Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Satmono, Vania Sharon Ardelia Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Wardani, Sabrina Kusuma Wari, Mega Ardianis Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja