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PENGARUH PERSEPSI KEMUDAHAN, GAYA HIDUP, DAN KEPERCAYAAN TERHADAP MINAT PENGGUNAAN QRIS PADA MAHASISWA AKUNTANSI UPN “VETERAN” JAWA TIMUR Widya; Trisnaningsih, Sri; Vendy, Vicky
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

Technological developments have created new innovations in non-cash payment methods, namely QRIS. QRIS issued by Indonesian banks allows various electronic payment applications to use the same QR code to facilitate payment transactions, so that QRIS users continue to increase every year. However, the increase in the number of users cannot be separated from the driving factors that make users interested in making transactions using QRIS. The aim of this research is to determine the influence of perceived convenience, lifestyle and trust on interest in using QRIS among accounting students. Data was obtained from 91 respondents who were accounting students from the 2020-2022 class at UPN "Veteran" East Java using the SEM-PLS analysis technique. The research that has been carried out shows the results that the variables of perceived convenience, lifestyle and trust have a positive and significant effect on interest in using QRIS among accounting students at UPN "Veteran" East Java.
Analysis of the Influence of Behavioral Aspects on Cost Control (Case Study at PT Ceweng Connection Dander Bojonegoro) Ferdiyanto, Jaya; Trisnaningsih, Sri
Formosa Journal of Applied Sciences Vol. 3 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i4.8743

Abstract

The purpose of this research is to find out whether PT Ceweng Connection's cost management is influenced by behavioral factors. The population of this research are workers at PT Ceweng Connection. Qualitative terminology is the research approach used in this research. These findings indicate that there are behavioral factors that influence cost management in a profitable and statistically meaningful way in companies. The reason is because the organization prioritizes a culture of good behavior. Therefore, workers are expected to be able to follow standard operating processes and procedures (Standard Operating Procedures) using a positive attitude and follow all company protocols in carrying out assigned work without hesitation, to ensure that no emotional conflicts arise again at PT Ceweng Connection Dander.
Pengaruh Hedonistic Lifestyle dan Impulse Buying Terhadap Layanan Paylater dengan Literasi Keuangan Sebagai Pemoderasi Puspitasari, Dian; 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.v7i1.7884

Abstract

Paylater services are becoming increasingly popular among Generation Z as a fast and practical payment alternative. However, the growing use of these services raises concerns about potential consumerist behavior and poor financial decision-making. This study aims to examine the influence of hedonistic lifestyle and impulse buying on the decision to use paylater services, and analyze the role of financial literacy as a moderating variable. The research was conducted at IKIP PGRI Bojonegoro with a total of 87 student respondents selected through purposive sampling. A quantitative research method was used with a survey approach and data were analyzed using the PLS-SEM technique through SmartPLS 4.0 software. The results show that hedonistic lifestyle and impulse buying have a significant influence on the decision to use paylater services. Furthermore, financial literacy was found to significantly moderate and weaken the effect of hedonistic lifestyle on the decision to use paylater services. However, financial literacy does not significantly moderate the relationship between impulse buying and paylater usage decisions. These findings suggest that a good understanding of financial concepts can reduce the impact of a hedonistic lifestyle on paylater usage decisions, but is not sufficient to control the emotional impulse associated with impulsive buying behavior.
Pengaruh Retribusi Daerah dan Pajak Daerah Terhadap Pendapatan Asli Daerah Provinsi Bali dan Nusa Tenggara Barat Periode 2019-2021 Taufiqurrahman, Dimas; Trisnaningsih, Sri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2825

Abstract

This study aims to analyze the effect of the level of effectiveness and contribution of the realization of local retribution and local taxes on local revenue in the Cities / Regencies of Bali and West Nusa Tenggara Provinces in the 2019-2021 period. The research method used is descriptive with a quantitative approach. The data analysis technique was carried out by effectiveness analysis, contribution analysis, and panel data regression analysis using Eviews SV 12. The results showed that the level of effectiveness and contribution of local levies in cities / districts in Bali and West Nusa Tenggara Provinces for the 2019-2021 period was less effective and very insufficient, which meant that it had no effect on local revenue. Meanwhile, the level of effectiveness and contribution of local taxes in cities / regencies in Bali and West Nusa Tenggara provinces for the 2019-2021 period is effective and moderate, which means it has an effect on local revenue.
The Effect of Local Government Revenue (PAD), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), and General Allocation Funds (DAU) on Local Expenditures in the Surabaya City Government Jannah, Miftahul; Trisnaningsih, Sri
Jurnal Ekonomi Balance Vol. 18 No. 2 (2022): Desember 2022
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v18i2.9612

Abstract

This study aims to examine and prove the effect of Regional Original Income (PAD), Special Allocation Funds (DAK), Revenue Sharing Funds (DBH), and General Allocation Funds (DAU) on Regional Expenditures in the Surabaya City Government. This study uses a quantitative method. The data used is in the form of secondary data, namely the 2011-2020 budget realization report taken from Badan Pengelolaan Keuangan dan Aset Daerah Kota Surabaya (BPKAD) and website (https://www.surabaya.go.id/). The sampling technique used is a saturated sample. The data analysis technique used was classical assumption test analysis and multiple linear regression analysis. Hypothesis testing using multiple linear regression analysis using the SPSS program with a significance level of 0,05. The results of the partial test show that the PAD variable has a significant effect on Regional Expenditures. While the variables of the DAK, DBH and DAU partially have no effect on Regional Expenditures. In the F (simultaneous) test, the variables of PAD, DAK, DBH and DAU simultaneously affect Regional Expenditures.
Pengaruh Pengetahuan Pajak, Self Assessment, Tingkat Penghasilan, dan Tarif Pajak Terhadap Penghindaran Pajak pada UMKM Lestari, Sri; Trisnaningsih, Sri
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6164

Abstract

This study examines tax knowledge, self-assessment, income level, and tax rates on tax avoidance in the Micro, Small, and Medium Enterprises (MSME) sector. Focusing on the efforts of MSMEs to minimize tax obligations, this quantitative research analyzes the correlation between variables using primary data collected through a questionnaire survey of registered MSME actors, aiming to provide insights into the factors influencing tax avoidance behavior among MSMEs. The study population consists of MSME actors registered in the Digital Data Application for Cooperatives and Micro Enterprises (Ditakopum) in Candi District, Sidoarjo Regency. The sampling type for this research is probability sampling with the method of sample selection being simple random sampling. A total of 81 MSME respondents were obtained from Candi District. The analysis method used is multiple linear regression analysis with SPSS 29 software to test hypotheses. The results of this study show that tax knowledge and tax rates have an impact on tax avoidance. Meanwhile, self-assessment and income level do not have an influence on tax avoidance..