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All Journal Jurnal Intermediasi 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 Journal of Economic, Bussines and Accounting (COSTING) 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 Jurnal Equity 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 E-Jurnal Akuntansi TSM Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) JGEN : Jurnal Pengabdian Kepada Masyarakat SENMEA INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Joong-Ki Equity
Anita Wijayanti
UNIBA Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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

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PENGARUH GCG, KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP KINERJA KEUANGAN DENGAN INFLASI SEBAGAI VARIABEL KONTROL Kumalasari, Dyah Ayu; Samrotun, Yuli Chomsatu; Wijayanti, Anita
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/4h4p8c29

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh Good Corporate Governance (GCG), kinerja lingkungan, ukuran perusahaan, dan leverage terhadap kinerja keuangan, dengan mempertimbangkan inflasi sebagai variabel kontrol. Populasi dalam penelitian ini yaitu seluruh perusahaan makanan dan minuman yang terdaftar berturut-turut di Bursa Efek Indonesia periode 2019-2023 dengan pemilihan sampel menggunakan teknik purposive sampling dan didapatkan jumlah 13 sampel perusahaan makanan dan minuman selama 5 tahun (65 data), setelah dikurangi outlier didapat 59 data diolah. Analisis data yang dipakai adalah analisis regresi linear berganda yang diolah dengan aplikasi SPSS versi 21. Berdasarkan pengujian didapat hasil Good Corporate Governance (GCG) dengan proksi dewan komisaris independen dan ukuran dewan direksi mampu mempengaruhi kinerja keuangan perusahaan. Sedangkan, variabel kinerja lingkungan, ukuran perusahaan dan leverage tidak dapat mempengaruhi kinerja keuangan.  
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN SALES GROWTH TERHADAP TAX AVOIDANCE Norisa, Ismi; Dewi, Riana R.; Wijayanti, Anita
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.146

Abstract

Tax avoidance is one of the methods used by taxpayers in paying their tax obligations by reducing the amount of tax owed. This study aims to determine and analyze the effect of profitability, leverage, liquidity, and sales growth on tax avoidance. The research was conducted quantitatively using a sample of coal sub-sector mining companies listed on the IDX for the 2016-2020 period. With a sample of 24 coal companies. The sample method uses purposive sampling technique so that a sample of 10 companies is produced that meets the criteria. Data collection techniques using documentation techniques, while the analytical method used is multiple linear regression analysis. Simultaneously the results of this study indicate that the variables of profitability, leverage, liquidity, and sales growth have an effect on tax avoidance. While partially the results of this study indicate that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, liquidity has no effect on tax avoidance, and sales growth has no effect on tax avoidance.
Faktor-Faktor yang Mempengaruhi Minat Menggunakan Dompet Digital Heratiana, Novita; Wijayanti, Anita; Nur Rois, Dimas Ilham
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.894

Abstract

Advancements in financial technology have increased the popularity of digital wallets as a convenient and efficient transaction tool. Digital wallets are programs that utilize advanced technology to facilitate online payments for users, eliminating the need for cash or physical cards. This study aims to examine how ease of use, convenience, and perceived risk influence people's interest in using digital wallets. A quantitative research approach was employed, with the study population consisting of individuals who use the DANA digital wallet application in Indonesia. The research sample comprised 100 participants, with the sample size determined using Slovin’s formula. The sampling method applied was purposive sampling. Data analysis was conducted using multiple linear regression with SPSS 22.0 software. The findings of this study indicate that ease of use plays a significant role in increasing interest in digital wallet usage. The simplicity of use greatly influences users' enthusiasm for adopting digital wallets, while convenience is also crucial in shaping interest. Conversely, perceived risk has a minimal impact on users' interest in using digital wallets, with a negative connotation. These findings can be beneficial for fintech developers in enhancing user experience with digital wallet services and serve as a foundation for further research on factors influencing digital wallet adoption.
Analysis of Working Capital, Labor, Technology, and Land Ownership on Rice Farmers' Income Safi'i, Anang; Pawenang, Supawi; Wijayanti, Anita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10392

Abstract

This study aims to examine the influence of working capital, labor, technology, and land ownership on the income of rice farmers in the Setyo Bhakti Watualang Farmers Group, Ngawi. This research uses a quantitative research design. The population of this study consists of 103 rice farmers in the Setyo Bhakti Watualang Farmers Group, Ngawi. The sampling technique used in this study is a census with a total sample of 103 respondents. Data collection is carried out using questionnaires. The data analysis techniques used include statistical analysis, namely multiple linear regression test, F test, t test, and the coefficient of determination. Research results indicate that working capital, labor, technology, and land ownership simultaneously and significantly affect the income of rice farmers in the Setyo Bhakti Watualang Farmer Group, Ngawi. Recommendations from this study suggest that the government can prioritize providing working capital at low-interest rates to farmers. In addition, members of the Setyo Bhakti Farmer Cooperative in Watualang village can utilize technology to increase agricultural production, and to obtain additional capital, it is recommended for farmer group members to actively participate in programs organized by the government, related agencies, and the Farmer Group management so that their income can increase and improve compared to before.
PENGARUH RISIKO LITIGASI, FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI (STUDI PADA PERUSAHAAN ASURANSI PERIODE 2020 HINGGA 2023) Shabilla, Fickriana Nola; Wijayanti, Anita
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3190

Abstract

This study aims to examine and analyze the effect of litigation risk, financial distress, and profitability on accounting conservatism in insurance companies registered with the Financial Services Authority (OJK) for the 2020–2023 period. This research employs a quantitative approach using secondary data in the form of audited financial statements of insurance companies listed on the OJK. The research sample consists of 36 insurance companies selected using purposive sampling, resulting in 144 observations. The analytical method used is multiple linear regression analysis of panel data with E-Views version 12 software, and the selected panel regression model is the Random Effect Model (REM). The results show that litigation risk has a significant positive effect on accounting conservatism in insurance companies, while financial distress and profitability have a significant negative effect on accounting conservatism in insurance companies.  
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 In press
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.
Co-Authors -, pujiyanti Adrian Hartanto Darma Sanputra Agustin, Ella Ahmad, Albattat Al-Shami, Samer Ali Amanda, Renova Aprilia Andhika Yudha Pratama Anita Rahmawati 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 Diana Putri Anggraini 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 Kumalasari, Dyah Ayu Lufti Ayu Ismawati Lukman Hakim M. Sukarno Mardaningsih, Dewi Margana Margana Masitoh W, Endang Maya Ambar Adristi Murti, Bayu Ni Made Darmadi Nikmatul Fajri, Rosa 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 Padmawati, Tri 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 Safi'i, Anang Safitri, Nadia Oktarima Salimah Salimah, Salimah Salsabila, Unik Hanifah Setiawan, Marwan Shabilla, Fickriana Nola 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 Wicaksana, Aziiz Duta Widodo, Agung Mugi Wijayanti, Ariska Wijayanti, Yunisa Meiliana WULANDARI, APRILIA Yuli Chomsatu Samrotun