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All Journal HAYATI Journal of Biosciences Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Matematika dan Ilmu Pengetahuan Alam Prosiding Seminar Biologi Journal of Tropical Biodiversity and Biotechnology Health Notions SAR (Soedirman Accounting Review): Journal of Accounting and Business Biosaintifika: Journal of Biology & Biology Education J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Vokasi Indonesia NISBAH: JURNAL PERBANKAN SYARIAH OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Respirologi Indonesia JURNAL ILKES (Jurnal Ilmu Kesehatan) Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Riset Biologi dan Aplikasinya Jurnal Pengabdian kepada Masyarakat Nusantara EKOMABIS: Jurnal Ekonomi Manajemen Bisnis JPM: JURNAL PENGABDIAN MASYARAKAT Berkala Penelitian Hayati JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA Journal of Accounting and Finance Management (JAFM) Prosiding University Research Colloquium Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Paradoks : Jurnal Ilmu Ekonomi Jurnal Terapan Ekonomi dan Bisnis (JTEB) IIJSE Jurnal Vokasi Indonesia Riset Akuntansi dan Keuangan Indonesia Sosial Simbiosis: Jurnal Integrasi Ilmu Sosial dan Politik E-Jurnal Akuntansi Folia Medica Indonesiana
Dwi Winarni
Department Of Biology, Faculty Of Science And Technology, Universitas Airlangga
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Penggunaan E-Wallet bagi Generasi Z: Peran Perceived Ease of Use dan Social Influence Haryani, Tri; Fitriati, Azmi; Fakhruddin, Iwan; Winarni, Dwi
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2954

Abstract

Perkembangan teknologi digital mendorong meningkatnya penggunaan e-wallet, terutama di kalangan Generasi Z. Namun, tingginya tingkat adopsi tidak selalu diikuti oleh niat penggunaan yang berkelanjutan. Penelitian ini mempunyai tujuan menganalisa pengaruh perceived ease of use serta social influence kepada intention to use e-wallet melalui attitude toward using menjadi variabel mediasi. Penelitian ini menerapkan pendekatan kuantitatif, dengan mempergunakan data primer yang didapat dari menyebarkan kuesioner ke 95 responden pengguna e-wallet. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling–Partial Least Squares (SEM-PLS) guna menguji hubungan antarvariabel dalam model penelitian. Temuan memperlihatkan social influence berpengaruh positif kepada intention to use, baik langsung maupun melalui attitude toward using. Sedangkan perceived ease of use berpengaruh kepada intention to use dengan attitude toward using, perceived ease of use tidak berpengaruh langsung kepada intention to use. Hasil ini menegaskan bahwa sikap pengguna berperan penting untuk meningkatkan niat penggunaan e-wallet pada Generasi Z.
Puding Tesa ( Tempe dan Sari Jagung) Sebagai Pemberian Makanan Ekstra Diet Tinggi Energi Tinggi Protein di Rumah Sakit Winarni, Dwi; Nurmayanti, Rani
JURNAL ILKES : Jurnal Ilmu Kesehatan Vol 16 No 2 (2025): Jurnal Ilkes (Jurnal Ilmu Kesehatan)
Publisher : STIKES Karya Husada Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35966/ilkes.v16i2.473

Abstract

Abstract Pudding is a popular type of dessert that can be made with balanced ingredients to produce a high-calorie product. One ingredient that can be varied to enhance the nutritional quality of pudding is by adding tempeh and corn. Tempeh and corn are easily obtainable ingredients, and cooking pudding does not take too long and is quite simple at an affordable price. The purpose of this research is to determine the nutritional value and organoleptic quality of tempeh and corn pudding as an extra for patients on the TKTP diet. This experimental study uses a completely randomized design (CRD) with the treatment of tempeh formulation with sweet corn. The results of the nutritional value test show that this pudding meets the TKTP I standards and can be used as an alternative option for diet extras, with the hedonic test results indicating the highest productivity value at P3 with a proportion of tempeh to corn (70:30). The results of the descriptive test show that the taste of corn is more dominant compared to the taste of tempeh. The formulation of tempeh pudding and corn extract can be used by hospitals as an alternative variation of extra menu for TKTP 1 diet. Keywords: Pudding, Tempeh, Corn Extract, Tinggi Energi Tinggi Protein (TKTP)
Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.
The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023) Dewi, Meylisa Kusuma; Wahyuni, Sri; Hariyanto, Eko; Winarni, Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8446

Abstract

This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX). Financial statement fraud was measured using the Beneish M-Score method, categorized as a dummy variable. This study employed a quantitative approach and secondary data obtained from the companies' financial statements. The sampling technique used was purposive sampling, with a sample size of 31 companies meeting the criteria for the 2021-2023 period. Data analysis was performed using logistic regression using SPSS 23. The results of this study indicate that financial stability has a significant effect, while audit quality and the audit committee have no significant effect on financial statement fraud.
Co-Authors 'Azizah, Annisa Cahya Abdul Hakim Muhsyi Adhisti, Raya Anandita Puspaning Adlina, Rediarta Nisa Agoes Soegianto Agus Supriyanto Ahimsa Buena Merpati Alfiah Hayati Alifah Hayati Almando Geraldi Amalia Nur Mashita Amany, Ashilla Nadiya Amir Amir Anggi Puspitasari, Marcela Ani Kusbandiyah Ani Kusbandiyah Anjar Tri Wibowo Annisa, Rully Aprilia Nurcahyaning Rahayu Arofah, Rifka Utami Arwati, Niluh Arwati, Niluh Ayu Setyaningrum Bambang Wirjatmadi Bima Cinintya Pratama Binti Yunaida Boon Chin Tan Defi Nurul Hayati Dewandaru, Rhis Ogie Dewi, Meylisa Kusuma Dicky Darmawan Dirgantari, Novi Eko Hariyanto Erillia, Titan Erlyn Nurul Fauziah fatimah Fatimah Fauziah, Erlyn Nurul Firdaus Auliya, Zahra Fitra Syafira, Revika Fitriati, Azmi Gilang Permana Hadi Pramono Hardiyanto Wibowo, Hardiyanto haryani, tri Havidz Cahya Pratama Hidayati, Farisa Nabila Hijrianti, Zora Lutvya Sabrina Husen, Saikhu Akhmad I.B. Rai Pidada Idqa Nurtri Bhakti Ilham Nuryana Fatchan, Ilham Nuryana Inggit Almira Inne Ninda Resita Intan Permata Putri Intan Permata Putri ISTUNING MA’UNAH Iwan Fakhruddin Iwan Fakhruddin Junairiah Junairiah Khaleyla, Firas Khoerul Mukromiin, Ramadhan Laila Oshiana Fitria Azizah Lestari, Lita I.D. Listijani Suhargo, Listijani M., Soenarnatalina Manikya Pramudya Marta Tania Gabriel Ching Cing, Marta Tania Gabriel Merryana Adriani Mochammad Affandi Mudjiyanti, Rina Muhammad Fajar Nabilatun Nisa Nabilla, Nithasya Nadya Abanty, Fahma Nadyatul Ilma Indah Savira Nazah, Nawalin Neti Mustikawati Ni Wayan Sukma Antari Nia Adiani Primarastri Nimatuzahroh, Nimatuzahroh Norwani, Norlia Mat Nurmajid, Difa Naufal Nurmayanti, Rani Pandansari, Tiara Pramurindra, Rezky Priyo, Tri Anggono Rahayu, Aprilia Nurcahyaning Resita, Inne Ninda Rosmanida S A Husein Said Akmala Saikhu Ahmad Husen Saikhu Akhmad Husen Salamun Salamun Salamun Salamun Salsabila, Syarifah Sarwan Adi Kusumo Septian Hary Kalqutny Setyadi, Edi Joko Sifa, Mufatih Ariska Sifananda Soenarnatalina M. Soenarnatalina Meilanani Soenarnatalina Meilanani, Soenarnatalina Sri Hartiningsih Sri Hartiningsih Sri Hartiningsih Sri Puji Astuti Wahyuningsih, Sri Puji Astuti Sri Wahyuni Sri Wahyuni Sri Wulan Manuhara, Yosephine Sugiarso, R. Djarot Sugiharto Sugiharto Suhariningsih Titan Erillia Tri Anggono Priyo Tri Nurhariyati Triana Safitri, Nadia Ufairanisa Islamatasya Ufairanisa Islamatasya Wijatmadi, Bambang Win Darmanto Y Sri Wulan Manuhara Yoan Asri Triantara Yosephine Sri Wulan Manuhara Zaidatul Khauliyah, Desi