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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Riset Ekonomi & Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal MEBIS (Manajemen dan Bisnis) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Management and Bussines (JOMB) Public Administration Journal of Research ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Bima Journal : Business, Management and Accounting Journal Winter Journal: IMWI Student Research Journal Sustainable : Jurnal Akuntansi Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Jurnal Multidisiplin Sahombu Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) VISA: Journal of Vision and Ideas RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Riset Ilmu Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Indonesian Journal of Sustainability Policy and Technology KINERJA : Jurnal Ekonomi dan Bisnis Ulil Albab BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Management Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Anik Yuliati
Program Studi Akuntansi, Universitas Pembangunan Nasional “Veteran” Jawa Timur
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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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.
Pengaruh Motivasi dan Pemahaman Materi terhadap Minat Karier Mahasiswa Akuntansi menjadi Akuntan Riski Meilinawati; Anik Yuliati
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 3: Februari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i3.1413

Abstract

Career is a process of learning and opportunities in the life journey of individuals to improve their standard of living. The financial and corporate sector in Indonesia is experiencing rapid development. This is not in line with the number of accountants in Indonesia which is still not balanced with the number of accounting graduates. This study aims to determine the effect of motivation and understanding of the material on the career interest of students of the Accounting Study Program for a Career in the Accounting Field. This study used a purposive sampling method, and obtained a population of 293 students. The sample is calculated using the slovin formula and the results are 74 respondents. The data collection technique used a questionnaire and the answers were measured using a Likert scale. Data were analyzed using multiple linear regression tests. The results of this study indicate that motivation and material understanding have a significant effect on the interest of accounting students to become accountants.
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 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.
Transformasi Digital dalam Sektor Keuangan: Peluang dan Risiko bagi UMKM di Desa Tertinggal (3T) Huda, Syamsul; Yuliati, Anik
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.v4i5.4262

Abstract

Digital transformation is very important for MSMEs in villages because it opens up opportunities to expand markets and expand access to hard-to-reach resources, thereby driving economic growth. However, MSMEs in underdeveloped villages (3T) are not all digitally literate. This study aims to look at the opportunities and risks faced by MSMEs in disadvantaged villages (3T) and how to adapt to digital transformation in the financial sector. This research uses a qualitative approach with a literature study method from the latest scientific articles of the last 10 years and credible books to see the opportunities and risks faced by MSMEs in disadvantaged villages (3T) and how to adapt to digital transformation in the financial sector. The results show that digital transformation, with e-commerce and social media, opens up great opportunities for MSMEs in disadvantaged villages (3T) to reach a wider market, work more efficiently, and obtain capital more easily. However, there are also big challenges such as lack of digital knowledge, uneven internet, complicated regulations, and fear of new technology. Limited capital is also a problem, especially for MSMEs in underdeveloped villages (3T). The adaptation that must be done by MSMEs in disadvantaged villages (3T) is digital literacy. The hope of this research is to produce a comprehensive understanding of the opportunities that can be seized and the risks that must be overcome by MSMEs in disadvantaged villages (3T) due to the digital transformation of the financial sector, so that appropriate strategies can be formulated to support the sustainable development of MSMEs.
Analysis of Economic Growth, Unemployment, and Education Level on Poverty in Gresik Regency Huda, Syamsul; Anik Yuliati
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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

Abstract

This study aims to examine how economic growth, the open unemployment rate, and average years of schooling impact poverty levels in Gresik Regency during the period from 2013 to 2022. Utilizing a quantitative methodology, the research relies on secondary data obtained from the Central Bureau of Statistics (BPS) and conducts panel data regression analysis using EViews version 13. The results reveal that economic growth has a positive but statistically insignificant effect on poverty, suggesting that the advantages of growth are not equally shared across various social groups. Conversely, the open unemployment rate significantly and positively influences poverty, indicating that rising unemployment is associated with higher poverty levels. Additionally, the average years of schooling exert a significant negative effect, highlighting the important role of education in reducing poverty by improving individuals’ skills and their competitiveness in the labor market.
Analysis of The Influence of Minimum Wage and Human Development Index On Unemployment Rate In Indonesia] Huda, Syamsul; Yuliati, Anik
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.271

Abstract

One of the many development goals is to improve the performance of the economy in order to be able to create jobs and organize a decent life for all the people which in turn will realize the welfare of the population. The purpose of this study is to determine the effect of the minimum wage on the unemployment rate in Indonesia and to determine the effect of the human development index on the unemployment rate in Indonesia. The method used is quantitative method with multiple linear regression analysis and statistical test using t-statistical test. The results showed that the wage level had a positive and insignificant effect on unemployment. Meanwhile, the human development index has a negative and insignificant effect on unemployment
Revisiting finance-led growth: Evidence from disaggregated bank credit in Indonesia (period 2009–2023) Huda, Syamsul; Yuliati, Anik; Setyawan, Dendy
Journal of Economics and Business Letters Vol. 5 No. 5 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i5.755

Abstract

Indonesia’s economic performance has long been intertwined with the flow of bank credit; however, the rapid expansion of lending has not always moved in harmony with growth. The varied outcomes of working capital, investment, and consumer loans raise concerns about whether credit actually promotes sustainable development or, when misdirected, risks producing an imbalance.  This study aims to clarify these dynamics by analyzing the distinct effects of disaggregated bank loans on Indonesia's economic expansion from 2009 to 2023.  Taking a quantitative approach, it uses multiple linear regression to examine the individual and collective influence of each loan category, using secondary data from Bank Indonesia and the Central Statistics Agency.  The study found that working capital loans have a favorable and significant impact, emphasizing their importance in supporting daily output and short- to medium-term growth. Investment loans typically have a negative impact because of inefficiencies, delays, and intrinsic structural flaws that obstruct their primary purpose of increasing capacity.  While consumer loans help boost household demand, their impact on macroeconomic growth is small, highlighting their limitations as long-term growth drivers.  Nonetheless, the interaction of these three loan categories is critical in shaping economic results, as models show that they account for a considerable part of the growth fluctuation.  This duality emphasizes the potential of finance as both an enabler and a constraint, implying that effective oversight of investment credit, consistent working capital flows, and careful management of consumer credit are critical strategies for promoting inclusive and resilient economic growth in Indonesia.
Pengaruh Kebijakan Dividen, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan Serafina, Ligia; Yuliati, Anik; Kirana, Nanda Wahyu Indah
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3786

Abstract

This study aims to examine the influence of dividend policy, leverage, and profitability on firm value. The research employs a quantitative approach. The population includes companies in the consumer non-cyclical  sector listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The sample comprises 123 data points derived from 41 companies over a 3-year period, selected using purposive sampling techniques. The data analysis technique applied is panel data regression analysis. The findings indicate that dividend policy, as measured by the Dividend Payout Ratio (DPR), and profitability, as measured by Return on Assets (ROA), do not have an impact on firm value. Conversely, leverage, as measured by the Debt to Equity Ratio (DER), has a significant positive impact on firm value.
Co-Authors Adinda Meriayusti Adiprakoso, Kenyndra Andryan Aisyah Rahma Naura Apriliani, Nur Syndah Aprisyah, Pegi Audy Herlina Puspitasari Aulia Wanda Aulia, Iftitah Celsy Indrawati Cindy Kartika Dewi Diarany Sucahyati Dwi Nazilah Octaviyah Dwi Selvi Amalia Dyah Oktaviani Dzakwan, Sulthan Dhaifullah Elma Liyanty Putri Eriza Nabila Maharani Fadhilla Fuad Rifany Gialuna Cheshaa Trevanti Habibullah, Ulil Hafid Yunus Hafila Mahruzia Hari Purwanti Hastuti, Sri Imam Zhafirulloh Pudjonggo Kartorahardjo Indah Muniroh Indah Muniroh Intan Nurani, Khoirun Nisa Irna Amelia Moehardiono Jessica Margareta Kazza Savanah Zubaidi Khairatuna'ilah, Khairatuna'ilah Khiftia Rachmah Hidayah Khoirun Nisa Intan Nurani Kirana, Nanda Wahyu Indah Krismayanto Ragil Saputro Kurnianingtyas, Rinita Mutiarasani Mas Bayu Anggah, Wahyu Maulina Alfindy Moehardiono, Irna Amelia Nabila Naila Shakira Nada Salsabila Ramadhani Naura Bilqis Tasyakurina Navillia Putri Salsabilah Novitasari, Ririn Panjaitan, Hastia Twindu Pegi Aprisyah Raditya Azka Permana Rifany, Fadhilla Fuad Riski Meilinawati Roditri, Cholidul Ahmad Ruripratiti, Ayu Carolin Santoso, Rachmad Serafina, Ligia Setyawan, Dendy Syamsul Huda Syamsul Huda Thalitha Nesya Devina Titania Indahsari Wicaksono, Rahardian Nugroho Yuliniar Ayu Putri Priaditami Zhieren Adziqa As’ad