Article Per Year (5 Year)
p-Index From 2021 - 2026
6.203
P-Index
This Author published in this journals
All Journal Jurnal Intermediasi Jurnal Siasat Bisnis Manajemen Bisnis Syariah Jurnal Akuntansi dan Sistem Teknologi Informasi Media Wisata Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen TEMA (Jurnal Tera Ilmu Akuntansi) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL ILMU EKONOMI & SOSIAL Jurnal Ekonomi Syariah Teori dan Terapan Paradigma JURNAL EKONOMI UHO Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JUMANJI (JURNAL MANAJEMEN JAMBI) JRA: Jurnal Riset Akuntansi Jurnal Kesehatan Ibu dan Anak JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah eBA Journal: Journal Economic, Bussines and Accounting Jurnal Ekonomi Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of English Language and Pedagogy Dialectical Literature and Education Journal Indonesia Accounting Journal Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Suluh Pendidikan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal ABM Mengabdi Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Education Research SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JGEN : Jurnal Pengabdian Kepada Masyarakat SENMEA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Ecoducation Joong-Ki
Anita Wijayanti
UNIBA Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 3   4   5   6   7 
The Role of Religiosity in Moderating the Decision To Use Sharia-Compliant Insurance Services Efendi, Yola Puspita; Wijayanti, Anita
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 12 No. 4 (2025): November-2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol12iss20254pp472-491

Abstract

This quantitative correlational study analyzes factors influencing millennial generation decisions to use Islamic insurance, considering religiosity's moderating effect. The study investigates Islamic financial literacy, risk perception, and trust in Islamic financial institutions roles in shaping such decisions. Data from 116 Indonesian millennials were analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM). Findings show that Islamic financial literacy, risk perception, and trust in Islamic financial institutions have positive and significant effects on Islamc insurance usage decisions. Religiosity does not significantly moderate the effects of Islamic financial literacy and risk perception on decisions, but moderates the relationship between trust in Islamic financial institutions and decisions at ten percent significance level. Results highlight the importance for Islamic insurance providers to enhance financial literacy and build trust as key strategies to attract millennial customers. This study contributes to Extended Theory of Planned Behavior application by clarifying religiosity's role in Islamic-based financial decisions, reinforcing Theory of Planned Behavior validity, and enriching Risk Perception Theory and Trust Theory in explaining consumer behavior in Islamic finance context.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Fitriana, Ita Dwi; Wijayanti, Anita; Dewi, Riana Rachmawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

This study aims to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on the profitability. This research uses secondary data in conducting analysis. The dependent variables are profitability and independent variables, cash turnover, receivable turnover and inventory turnover. The population of this research is companies listed on the IDX in 2013-2019.The sample used in this study is 35 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) cash turnover does not have a significant effect on profitability, 2)receivable turnover does not have a significant effect on profitabilit, 3)inventory turnover has a significant effect on profitability.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 Ningtyas, Debby Mustika; Suhendro, Suhendro; Wijayanti, Anita
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Tax Avoidance is an effort to reduce tax but still comply with the provisions of taxation regulations, such as taking advantage of the exclusions and deductions that are allowed as well as postponing taxes that have not been regulated in the applicable tax regulations. The purpose of this study is to examine and analyze the effect of profitability, leverage, and company size on tax avoidance. The population in this study are banking companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and obtained a sample of 37 companies. The research data were analyzed using multiple linear regression analysis using SPSS 22. The results of this study indicate that profitability has a significant effect on Tax Avoidance. Meanwhile, leverage and company size have no significant effect on Tax Avoidance.
IDENTIFIKASI FAKTOR UTAMA PENGHAMBAT PENGEMBANGAN BISNIS DARING BAGI UMKM MENUJU INDONESIA EKONOMI DIGITAL Setiawan, Marwan; Wijayanti, Anita
JUMANJI (JURNAL MANAJEMEN JAMBI) Vol. 7 No. 1 (2024): JUMANJI (JURNAL MANAJEMEN JAMBI)
Publisher : Fakultas Hukum dan Ekonomi Bisnis

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

Abstract

Perkembangan internet telah mempengaruhi perubahan sistem bisnis secara radikal. Internet mempengaruhi perkembangan teknologi, informasi dan komunikasi. Teknologi informasi dan komunikasi saat ini telah di bangun berdasar pada pusat data, kumpulan server, selular dan bisnis sosial. Perkembangan ini sebagai dasar revolusi industri 4.0. Pemerintah Republik Indonesia cukup adaptif menghadapi revolusi industri 4.0 dengan pengembangan Road Map for Industri 4.0, sebuah cetak biru pengembangan industri digital di Indonesia. Indonesia Digital Ekonomi telah menjadi visi perkembangan bisnis di Indonesia. Pemerintah Indonesia menyadari bahwa 70% perusahaan di Indonesia adalah usaha mikro kecil menengah (UMKM), sehingga pemerintah Indonesia telah menetapkan tulang punggung keberhasilan Indonesia Ekonomi Digital adalah UMKM. Bisnis daring menjadi salah satu strategi yang efektif bagi akselerasi UMKM menuju Indonesia Digital Ekonomi. Tujuan studi ini adalah untuk mencari faktor penghambat pengembangan bisnis daring bagi UMKM di Indonesia. Studi ini menunjukkan 1) ketidaksesuaian bisnis daring dengan perusahaan, 2) bisnis daring tidak aman dan berbiaya tinggi dan 3) implementasi bisnis daring memerlukan waktu dan model yang tepat bagi UMKM.
Analysis Of Determinants That Affect Earnings Quality In Transportation, Logistics, And Trans-portation Infrastructure Operator Companies Putri, Shafa Firzani Azzahra; Wijayanti, Anita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.522

Abstract

This research examines the key determinants affecting earnings quality in logistics and transportation companies listed on the Indonesia Stock Exchange during the 2018-2022. The study employs panel data regression analysis using EViews 12 software. The dataset comprises annual financial reports from selected companies, incorporating company size, profit growth, profitability, liquidity, and managerial and institutional ownership. The findings reveal that company size, profitability, and liquidity positively and significantly influence earnings quality. Conversely, managerial and institutional ownership do not demonstrate a statistically significant effect. Furthermore, the COVID-19 pandemic has significantly impacted earnings performance within this sector, particularly in notable shifts in profitability and liquidity. These findings underscore the critical role of financial management in sustaining and enhancing earnings quality. Consequently, companies should refine their profitability and liquidity strategies to ensure profit stability and bolster financial transparency, making them more appealing to investors and other stakeholders. This study offers a novel contribution by assessing the impact of the COVID-19 pandemic on earnings quality in the transportation and logistics sector. This area has received limited attention in prior research.
The Influence Of Foreign Ownership, Stakeholder Pressure, And Profitability On Sustainability Report Disclosure Ramadan, Sutan Saleh; Wijayanti, Anita
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 5 No. 1 (2026): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This quantitative study aims to analyze the influence of foreign ownership, stakeholder pressure, and profitability on the sustainability report disclosure by companies listed on the LQ45 Index for the 2022–2024 period. The sustainability report disclosure was measured using the Sustainability Report Disclosure Index (SRDI), based on the Global Reporting Initiative (GRI) guidelines. The sample consists of 24 LQ45-indexed companies, resulting in 72 observation points. The results of the panel data regression indicate that foreign ownership positively and significantly influences sustainability report disclosure, whereas stakeholder pressure and profitability do not significantly affect it. However, those independent variables simultaneously influence sustainability report disclosure. These findings show that ownership structure, particularly foreign ownership, is a more dominant factor for sustainability transparency than stakeholder pressure and financial performance.
Determinants Of Interest in Using Shopee Pay Later by Kpopers Kinanti, Sevira; Wijayanti, Anita
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 3 No. 2 (2025): TIARA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2025.3.2.162

Abstract

This study aims to examine the effect of perceived ease of use, perceived risk, habit, and financial literacy intention to use Shopee pay later by Kpopers, based on two models: Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT). This study applies quantitative approach, utilizing primary data derived from questionnaires. The object of this study including Kpopers purchasing merchandise through Shopee pay later feature. The sample consist of 97 respondents selected through purposive sampling, analyzed by multiple linear regression tests processed by SPSS 25. The test results exhibit that the habit has a positive effect on intention to use Shopee pay later by Kpopers while perceived ease of use, perceived risk, and financial literacy do not have a positive effect on intention to use Shopee pay later by Kpopers.
A vulnerability management model for enhancing security governance capability in SMEs Wijayanti, Anita; Kamalrudin, Massila; Titisari, Kartika Hendra; Murhadi, Werner R
Jurnal Siasat Bisnis VOL 30, NO 2 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss2.art2

Abstract

Purpose – This study aims to develop a vulnerability management model to enhance security capability in small and medium-sized enterprises (SMEs), particularly in safeguarding accounting data under resource constraintsDesign/Methodology/Approach – This study employs a qualitative multi-case research design involving six SMEs in Surakarta, Indonesia. Data were collected through in-depth interviews, direct observations, and document analysis. Using inductive comparative logic and cross-case thematic analysis, the study identifies recurring governance patterns and develops a context-sensitive vulnerability management model grounded in empirical evidence across varying levels of resource constraints.Findings – The findings reveal that vulnerability management effectiveness in SMEs is shaped by the integration of governance structures, managerial coordination, and organizational learning rather than by technological capability alone. The study identifies three distinct governance configurations across SMEs under varying levels of resource constraints: reactive centralization, vendor-dependent compliance, and institutionalized adaptive governance. The proposed model consists of four interconnected components: identification and detection, evaluation and prioritization, managerial decision integration, and HR awareness and continuous learning. These components operate through a continuous feedback mechanism that strengthens adaptive security governance and organizational resilience.Research Limitations and Implications – This study is limited to six SME cases in Surakarta, Indonesia, which may restrict broader generalizability across industries and regions. Future research may apply quantitative or mixed-method approaches to validate and extend the proposed model across different organizational and institutional contexts.Practical implications – The study provides a practical and cost-efficient framework for SMEs to strengthen accounting data security through structured vulnerability management, risk-based prioritization, internal governance coordination, and continuous security awareness practices.Originality/Value – This study positions vulnerability management as a governance-oriented and learning-based organizational capability shaped by resource conditions, managerial integration, and adaptive organizational practices. The proposed model offers a context-sensitive approach for strengthening sustainable accounting data security governance in SMEs.
Peran Intervensi Manajemen dalam Memoderasi Time Budget Pressure, Kompleksitas Audit, dan Independensi Auditor terhadap Kualitas Audit: The Role of Management Intervention in Moderating Time Budget Pressure, Audit Complexity, and Auditor Independence on Audit Quality Ariatama, Muhamad Julian Indra Aldi; Wijayanti, Anita
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3275

Abstract

Penelitian kuantitatif ini bertujuan untuk menganalisis pengaruh tekanan anggaran waktu, kompleksitas audit, dan independensi auditor terhadap kualitas audit pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) serta menguji peran intervensi manajemen sebagai variabel moderasi. Data dikumpulkan melalui kuesioner yang didistribusikan kepada 163 auditor BPKP dan dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa tekanan anggaran waktu tidak berpengaruh signifikan terhadap kualitas audit, kompleksitas audit berpengaruh positif dan signifikan terhadap kualitas audit, dan independensi auditor berpengaruh negatif dan signifikan terhadap kualitas audit. Selanjutnya, intervensi manajemen tidak memoderasi pengaruh tekanan anggaran waktu, kompleksitas audit, maupun independensi auditor terhadap kualitas audit. Temuan ini menunjukkan bahwa peningkatan kualitas audit di lingkungan BPKP sebaiknya difokuskan pada pengelolaan kompleksitas penugasan audit dan penguatan independensi auditor, sementara potensi intervensi manajemen tetap perlu diantisipasi untuk menjaga objektivitas audit.
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati Ariatama, Muhamad Julian Indra Aldi Astungkara, Agni Astuti, Partini Dwi Atmojo, Adrian Tri Atmoko, Agatha Garchia Agnes Ayu, Dian Setyaning Bunga Nur Islamiyah Chomsatu Samrotun, Yuli Dayanara, Larosa Dewi, Riana R. Dewi, Riana Rachmawati Dimas Ilham Nur Rois DJOKO KRISTIANTO Efendi, Yola Puspita Endang Masitoh, Endang Eris Tri Kurniawati Fauzie, Fany Resti Fitriana, Ita Dwi Fitriani, Nanda Alivia Fuadi Afif Gunawan, Yohanes Bambang Hary Hermawan Hendrik M.Kes Heratiana, Novita I Made Narsa Kamalrudin, Massila Kamila, Aisyah Kartika Hendra Titisari Khoirul Hanif, Abdul Wahab Kinanti, Sevira KINESTI, NIKEN Kristianto, Joko Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi Ningsih, Venia Wahyu Ningsih, Venia Wahyu Ningtyas, Debby Mustika Ningtyas, Kurnia Puspita Norisa, Ismi Nugroho, Dhimas Setyo Nur Rois, Dimas Ilham Nuraini, Salma Dewi Nurlita Novianti Pahlawan, Enggar Wahyuning Pandhadha, Raditya Waskitha Prabawati, Ambar Diah Ayu Pramono Hadi Pratiwi, Nindyah Purwoko, Agus Putri, Shafa Firzani Azzahra Rachmawati Dewi, Riana Ramadan, Sutan Saleh Ratna Damayanti Ratnasari, Diana Ricatur R.N, Devi Rosa Nikmatul Fajri Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Siddi, Purnama Siti Nurlaela Suhendro Suhendro Supawi Pawenang Syahryoga, Nahendha Kefamajidha Tarigan, Kaninta Agnes Melati Theresia, Endah Marianingsih Thyas, Nanda Ayu Cahyaning Tri Kusno Widi Asmoro, Tri Kusno Tri Kusno Widi Asmoro, Tri Kusno Widi Untari Untari Valeri, Marco Werner R Murhadi Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun