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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting Gorontalo Accounting Journal Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara JASF (Journal of Accounting and Strategic Finance) Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Winter Journal: IMWI Student Research Journal Sustainable : Jurnal Akuntansi Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) VISA: Journal of Vision and Ideas Indonesian Journal of Sustainability Policy and Technology KINERJA : Jurnal Ekonomi dan Bisnis BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Management
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PENGARUH INFRASTRUKTUR JALAN, INFRASTUKTUR LISTRIK DAN PERKEMBANGAN INTERNET TERHADAP PRODUK DOMESTIK REGIONAL BRUTO DI KABUPATEN SIDOARJO: Fakultas Ekonomi dan Bisnis Universitas Pembangunan Nasional Veteran Jawa Timur Huda, Syamsul; Yuliati, Anik
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.69

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh infrastruktur jalan, infrastruktur listrik, dan perkembangan internet terhadap Produk Domestik Regional Bruto (PDRB) di Kabupaten Sidoarjo pada periode 2019 hingga 2022. Dengan menggunakan metode regresi linier berganda, penelitian ini mengevaluasi sejauh mana masing-masing variabel independen berkontribusi terhadap pertumbuhan ekonomi regional. Data yang digunakan mencakup panjang infrastruktur jalan (X1), persentase cakupan infrastruktur listrik (X2), dan kecepatan akses internet (X3), serta nilai PDRB (Y) Kabupaten Sidoarjo. Hasil analisis menunjukkan bahwa semua variabel independen berpengaruh positif dan signifikan terhadap PDRB. Secara khusus, peningkatan panjang jalan, kualitas pasokan listrik, dan akses internet berkecepatan tinggi berkontribusi secara signifikan terhadap pertumbuhan ekonomi daerah. Hasil uji F menunjukkan bahwa model regresi secara keseluruhan signifikan dalam menjelaskan variasi PDRB. Uji t mengungkapkan bahwa infrastruktur jalan, infrastruktur listrik, dan perkembangan internet masing-masing memiliki pengaruh yang signifikan terhadap PDRB. Berdasarkan temuan ini, disarankan agar pemerintah Kabupaten Sidoarjo terus meningkatkan dan memperluas investasi dalam infrastruktur jalan, listrik, dan internet. Kebijakan yang integratif dan berkelanjutan akan memastikan pertumbuhan ekonomi yang lebih inklusif dan berkelanjutan. Monitoring dan evaluasi berkala juga diperlukan untuk menilai dampak dari investasi-infrastruktur terhadap PDRB dan memastikan efektivitas kebijakan pembangunan.
ANALISIS PENETAPAN HARGA POKOK PRODUKSI PADA PT BARATA INDONESIA (PERSERO) Octaviyah, Dwi Nazilah; Yuliati, Anik
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7287

Abstract

The cost of production has an important role in the company's decision-making process such as determining the selling price and evaluation. Each company certainly has its own way of determining the COGS for the products it produces. This study aims to determine and explain the methods used by PT Barata Indonesia (Persero) in determining the cost of goods manufactured, as well as to determine the grouping of costs used in the calculation of cost of goods manufactured. This research was conducted using a descriptive qualitative approach. The results showed that PT Barata Indonesia (Persero) calculated COGS using the full costing method and collected costs using the job order costing method. There are differences in COGS calculation format and cost grouping. At PT Barata Indonesia (Persero), overheat costs are divided into machine costs, other overhead costs, subcontract costs, and BPTL, while in theory there is only one overhead cost group. The difference in cost grouping is in the grouping of auxiliary material costs and the grouping of transportation or shipping costs.
Plantation Industry Firm Value: The Factors of Profitability, Leverage, and Company Size Kurnianingtyas, Rinita Mutiarasani; Yuliati, Anik
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 2 (2023): Indonesian Journal of Sustainability Policy and Technology - November 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i2.157

Abstract

Company value is a parameter for investors' assessment of a company's success, which is closely related to share prices. This research aims to test and prove the influence of Profitability, Leverage, and Company Size on Firm Value in plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This research uses a quantitative approach. The population of this research is plantation companies listed on the Indonesia Stock Exchange for the 2015-2019 period, totaling 21 companies. The sample used in this research was 12 plantation companies with a period of 5 years, so the total data (n) was 60. This research data is secondary data from company financial reports from the company website and www.idx.co.id. The method used in this research is Purposive Sampling. The data collection method uses the documentation method. The data analysis used in this research is the multiple linear regression analysis tool and hypothesis testing, namely the F test, t-test, and coefficient of determination; classical assumption tests include the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. Based on the analysis that has been carried out, it can be concluded that Profitability (ROE) contributes to company value. On the other hand, Leverage (DAR) and Company Size do not contribute to company value.
The Effect of Independence, Objectiveness and Competence on The Quality of Audit Results Dzakwan, Sulthan Dhaifullah; Yuliati, Anik
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.13860

Abstract

This research aims to empirically test and analyze the effect of independence, objectivity and competence on the quality of audit results at the Surabaya City Public Accounting Firm. The population in this study were auditors working at 52 Public Accounting Firms (KAP) in the Surabaya City area. The sampling technique used in this research convenience sampling and obtained as many as 9 Public Accounting Firms (KAP) containing 72 respondents (auditors) in the Surabaya City area through distributing questionnaires. The data analysis method used is multiple linear regression analysis refers to a statistical technique that uses two or more independent variables to predict the outcome of a dependent variable. The technique enables analysts to determine the variation of the model and the relative contribution of each independent variable in the total variance. The results indicate that only competence had an effect in the quality of audit results while independence and objectivity had no effect in the quality of audit results. This finding contributes to the need to consider competence is based on the auditor’s experience, education and knowledge so that it can produce quality audits.
ANALISIS PROGRAM EGC (EMPLOYEE GET CUSTOMER) DALAM MENINGKATKAN KINERJA KARYAWAN PADA PT ASURANSI KREDIT INDONESIA CABANG JAKARTA KEMAYORAN Panjaitan, Hastia Twindu; Yuliati, Anik
Kinerja Vol 7 No 01 (2024): KINERJA : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/kinerja.v7i01.4084

Abstract

Penelitian ini menganalisis implementasi program Employee Get Customer (EGC) di PT Asuransi Kredit Indonesia (Askrindo) dalam upaya meningkatkan kinerja karyawan. Program EGC, yang berlangsung dari 1 Mei hingga 31 Desember 2024, melibatkan seluruh 2.040 karyawan Askrindo dalam kegiatan pemasaran produk asuransi umum. Menggunakan pendekatan kualitatif deskriptif, penelitian ini menggali persepsi karyawan, dampak program terhadap motivasi dan produktivitas, serta tantangan implementasinya. Hasil penelitian menunjukkan bahwa program EGC berpotensi meningkatkan keterampilan pemasaran karyawan, motivasi kerja, dan produktivitas organisasi. Namun, implementasi program menghadapi tantangan dalam koordinasi, perubahan mindset karyawan, serta penyediaan pelatihan yang memadai. Faktor kunci keberhasilan program meliputi komitmen manajemen, sistem pelatihan yang efektif, mekanisme evaluasi yang konsisten, serta budaya organisasi yang mendukung. Kata kunci: Employee Get Customer (EGC), kinerja karyawan, motivasi kerja, produktivitas, asuransi
PENGARUH LITERASI KEUANGAN, PERSEPSI KEGUNAAN, KEAMANAN, DAN FITUR TERHADAP MINAT PENGGUNAAN BANK DIGITAL : (STUDI PADA GENERASI Z DI SURABAYA PENGGUNA SEABANK) Zubaidi, Kazza Savanah; Yuliati, Anik
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3080

Abstract

Introduction: This study focuses on evaluating the extent to which financial literacy, perceived usefulness, security, and service features influence individuals' interest in using digital banking services. The growing utilization of digital financial applications among the younger generation highlights the need for a deeper understanding of the factors that shape their preferences, particularly regarding SeaBank, which is emerging as a promising digital payment platform. Method: A quantitative approach was employed, involving participants from Generation Z residing in Surabaya. A total of 100 respondents were selected using a random sampling technique, with the sample size determined through the Slovin formula at a 10% margin of error. Data were collected through an online questionnaire using 1 5-point Likert scale. The data were analyzed using the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS), processed with SmartPLS version 4.0 to assess the relationships among the variables in the research model. Results:The findings reveal that perceived usefulness and security have a positive and significant impact on the intention to use digital banking. Meanwhile, financial literacy and service features also show a positive influence, although their effects were found to be statistically insignificant. Keywords: financial literacy, perceived usefulness, security, features, intention to use
ANALISIS PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL SELF EFFICACY, SELF CONTROL DAN IMPULSIVE BUYING TERHADAP MANAJEMEN KEUANGAN PRIBADI MAHASISWA Amalia, Dwi Selvi; Yuliati, Anik
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3102

Abstract

Introduction: This study aims to analyze the influence of Financial Technology, Financial Self-Efficacy, Self-Control, and Impulsive Buying on students’ personal financial management, with a focus on spending behavior and saving habits. Methods: The sample consisted of 100 university students selected using probability sampling with a simple random sampling approach. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that only Self-Control has a significant effect on personal financial management. In contrast, Financial Technology, Financial Self-Efficacy, and Impulsive Buying did not show a significant influence. Results: These findings highlight that self-control is a key internal factor in shaping prudent financial behavior. The implications emphasize the importance of strengthening psychological aspects, particularly self-control, in financial education and literacy programs for university students. Keywords: Personal Financial Management, Financial Technology, Self-Efficacy, Self-Control, Impulsive Buying, Students
PENGARUH E-COMMERCE, MEDIA SOSIAL, SISTEM INFORMASI AKUNTANSI, DAN EKSPEKTASI PENDAPATAN TERHADAP PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI UPN VETERAN JAWA TIMUR Margareta, Jessica; Yuliati, Anik
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.v8i3.7410

Abstract

This study aims to examine the influence of E-Commerce, social media, Accounting Information Systems, and Income Expectations on the entrepreneurial decision-making of accounting students at UPN Veteran East Java. Using a quantitative approach, data were collected from students through structured questionnaires and analyzed using multiple regression techniques. The results reveal that all four variables—E-Commerce, social media, Accounting Information Systems, and Income Expectations—have a significant positive effect on students' entrepreneurial decision-making. E-Commerce was found to be the most dominant factor, highlighting the crucial role of digital platforms in shaping students’ readiness and motivation to start their own businesses. Social media contributes by providing access to market trends and networking opportunities, while Accounting Information Systems support better financial management and decision-making. Additionally, Income Expectations serve as a motivating factor, encouraging students to pursue entrepreneurship as a viable career path. These findings suggest that integrating technology and financial awareness in entrepreneurship education can effectively enhance students’ ability to make informed entrepreneurial decisions. This study provides valuable insights for educational institutions aiming to foster entrepreneurship among accounting students in the digital era.
Pengaruh Pemahaman Akuntansi Dan Skala Usaha UMKM Terhadap Kualitas Laporan Keuangan Sesuai SAK-EMKM Ruripratiti, Ayu Carolin; Yuliati, Anik
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2505

Abstract

This study aims to examine the relationship between company scale and the quality of financial statements of Micro, Small and Medium Enterprises (MSMEs) in Sidoarjo Regency. These reports are prepared in line with the SAK EMKM framework for MSMEs. This study adopts primary data collected from MSME participants who work in the processing sector. The results show that accounting understanding has a positive and significant effect with an original sample value of 42.8%, while financial literacy has a greater influence of 52.6% on the preparation of financial statements in accordance with SAK EMKM.These findings support the hypothesis that accounting understanding and business scale significantly affect MSME finances.
Dampak Teknologi Keuangan (Fintech) pada Perbankan Konvensional Yuliati, Anik; Huda, Syamsul
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 5 (2025): JURNAL LOCUS: Penelitian & Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i5.4036

Abstract

Perkembangan teknologi keuangan (fintech) mengubah banyak hal di dunia keuangan, termasuk perbankan konvensional, hal ini membawa kesempatan baru, tapi juga tantangan bagi perbankan konvensional. Penelitian ini bertujuan untuk melihat dampak fintech mempengaruhi kinerja dan inovasi perbankan konvensional di Indonesia di era digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dari artikel ilmiah terbaru, buku, laporan tahunan bank-bank besar di Indonesia, publikasi dari OJK dan Bank Indonesia, laporan riset dari lembaga konsultan, serta berita dari media massa yang kredibel untuk melihat perkembangan fintech, bagaimana perbankan konvensional meresponsnya, dan apa dampaknya bagi keuangan dan layanan perbankan. Hasil penelitian menunjukkan bahwa fintech dapat mengganggu cara kerja perbankan konvensional. Namun, perbankan yang bisa menyesuaikan diri dan bekerja sama dengan fintech justru menjadi lebih efisien, biaya transaksi jadi lebih murah, dan bisa menjangkau lebih banyak orang. Inovasi seperti seperti e-commerce, e-business, e-banking, dan e-payment yang sesuai dengan aturan. Penelitian ini juga menemukan bahwa aturan pemerintah dan keamanan online adalah hal penting yang perlu diperhatikan agar fintech bisa berjalan dengan baik. Maka kerja sama antara perbankan konvensional dan fintech penting untuk membuat sistem keuangan yang lebih mudah diakses, efisien, dan inovatif di era digital. Namun harus sesuai dengan aturan yang fleksibel dan sistem teknologi yang kuat untuk mencegah masalah yang mungkin terjadi.
Co-Authors Adiprakoso, Kenyndra Andryan Amalia, Dwi Selvi Apriliani, Nur Syndah Aprisyah, Pegi Aulia, Iftitah Dzakwan, Sulthan Dhaifullah Intan Nurani, Khoirun Nisa Kirana, Nanda Wahyu Indah Kurnianingtyas, Rinita Mutiarasani Margareta, Jessica Mas Bayu Anggah, Wahyu Moehardiono, Irna Amelia Muniroh, Indah Naura, Aisyah Rahma Novitasari, Ririn Octaviyah, Dwi Nazilah Panjaitan, Hastia Twindu Rifany, Fadhilla Fuad Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Salsabilah, Navillia Putri Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Sucahyati, Diarany Syamsul Huda Zubaidi, Kazza Savanah