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All Journal PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ilmiah Mahasiswa FEB Jurnal Administrasi Bisnis Among Makarti JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) EKONOMIS : Journal of Economics and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL CEMERLANG: Pengabdian pada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Ilmiah Sinus MABIS: Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah JURNAL WIDYA GANESWARA ACCOUNTHIK : Journal of Accounting and Finance Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal JDEP (Jurnal Dinamika Ekonomi Pembangunan) JRABA Jurnal Pengabdian Mandiri prosiding seminar nasional Best Journal of Administration and Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Intellektika: Jurnal Ilmiah Mahasiswa Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies

Anita Wijayanti

Unknown Affiliation

Author-ID : 465182

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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ANALISIS IMPLEMENTASI SERTIFIKASI USAHA PARIWISATA BIDANG PERHOTELAN DI KOTA MALANG Anita Wijayanti; Yusri Abdillah; M. Kholid Mawardi
Jurnal Administrasi Bisnis Vol 31, No 1 (2016): FEBRUARI
Publisher : Fakultas Ilmu Administrasi Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.497 KB)

This study to reviews and analyzes the hospitality industry. Hotel becomes one of the growing tourism industries in Indonesia. Since ASEAN Economic Community (AEC) existence in 2015, hotel certification is used by the government as one of the way to solve global market competition problem. The Indonesian government has already arranged standard of hotel business that should be obeyed by every hotel business. However, it has not responded positively by all hotel businesses in the Malang. There are only 23 hotels from 81 hotels of total amount that have already certified in Malang. There are some reasons why do some hotels in Malang do not processing their certifications yet, such as: certification fee that is assumed as too expensive, there are still some of non-star hotel business which are lack of understanding about hotel certifications, employee competency which are not sufficient yet to fulfill the minimum standard and also there are less of hotel certification socialization. Based on that fact, until this time being, the government only do socialize and provide the guidance of the importance of hotel certification. There are still no administrative sanctions for hotels which have not been certified yet. Key Word: Hospitality, Hotel, Certification, Standardization ABSTRAK Penelitian ini untuk mengkaji dan menganalisis industri perhotelan. Hotel menjadi salah satu usaha pariwisata yang terus berkembang di Indonesia. Dengan adanya Masyarakat Ekonomi ASEAN (MEA) 2015, salah satu hal yang dilakukan oleh Pemerintah agar hotel dapat bersaing dalam pasar global dengan adanya sertifikasi. Pemerintah Indonesia telah menetapkan standar usaha hotel yang harus dipatuhi oleh setiap pelaku usaha hotel. Namun, hal tersebut tidak direspon positif oleh semua pelaku usaha di Kota Malang. Ada 23 hotel dari 81 hotel yang sudah melakukan sertifikasi di Kota Malang. Penyebab pelaku usaha tidak melakukan proses sertifikasi adalah biaya sertifikasi usaha hotel mahal, kurangnya pemahaman pelaku usaha hotel non bintang, sertifikasi kompetensi karyawan belum mencapai batas minimum, dan kurangnya sosialisasi sertifikasi usaha hotel. Upaya yang dilakukan oleh Dinas Kebudayaan dan Pariwisata masih sebatas melakukan sosialisasi atau memberikan pengarahan mengenai pentingnya sertifikat penggolongan hotel. Belum ada sanksi administratif yang dilakukan kepada hotel-hotel yang belum melakukan sertifikasi. Kata Kunci: Perhotelan, Hotel, Sertifikasi, Standardisasi

FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (STUDI EMPIRIS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2014 – 2017) Nunung Harnanto; Anita Wijayanti; Endang Masitoh
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit,financial distressdan ukuran KAP terhadap audit switchingperusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel perusahaan ini adalah perusahaan perbankan yang melaporkan laporan keuangan secara berturut – turut periode 2014 – 2017. Jenis data yang digunakan adalah data sekunder. Data analisis ini menggunakan SPSS 23.0. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga mendapatkan 39 perusahaan perbankan yang terdaftar di BEI periode 2014 – 2017 yang dijadikan sampel. Data yang terkumpul di analisis menggunakan uji regresi logistik. Penelitian ini mengggunakan regresi logistik. Hasil dari uji regresi logistik penelitian ini menunjukan opini audit tidak berpengaruh terhadap auditor switching, financial distresstidak berpengaruh terhadap auditor switching, dan ukuran KAPberpengaruh terhadap audit switching

Faktor-Faktor yang Mempengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir Sebagai Akuntan Publik Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro Suhendro
Jurnal Ekonomi Akuntansi dan Manajemen Vol 15 No 1 (2016)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v15i1.2337

Abstract The purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting

Pengaruh Jenjang Pendidikan dan Pemahaman Teknologi Informasi Terhadap Penyajian Laporan Keuangan Berdasarkan SAK ETAP (Studi Kasus Di Kampung Batik Laweyan) Rina Puji Hastuti; Anita Wijayanti; Yuli Chomsatu
Accounthink Vol 2 No 02 (2017)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

This research aims to know influence of knowledge level and information technology comprehensive on conformity of financial statement presentation based on SAK ETAP. Sample of this research is 100 batik’s craftsmen in Kampung Batik Laweyan Surakarta. Technique to collect sample is random sampling. Instrument of this research is questionnaire. Data which have been collected is analyzed by assumption classic testing and regression testing. The result of this research is knowledge level influences positively on conformity of financial statement presentation based on SAK ETAP. While, information technology comprehensive doesn’t influence positively on conformity of financial statement presentation based on SAK ETAP.

Evaluasi Penerimaan Ukm Terhadap Sistem Informasi Akuntansi Anita Wijayanti
Jurnal Ilmiah SINUS Vol 9, No 1 (2011): maret 2011
Publisher : STMIK Sinar Nusantara

The role of SMEs in the economy of a country, including Indonesia, can not be underestimated. Although the role of SMEs is very strategic, but the tight competition, has put SMEs in unfavorable position. Most of the SMEs doing business with traditional ways, including in the accounting process conducted by the company. Accounting Information Systems, which materialized due to advances in information technology (IT), comes with new opportunities that SMEs can overcome some problems, but so far untapped AIS applications required of SMEs, it was found by analyzing the effect of variable ease of use and usefulness (Technology Acceptance Model (TAM)), as well as content, accurat, format, ease and timeliness (End User Computing Satisfaction (EUCS)) against the acceptance of AIS by SMEs . Based on interactive analysis of linear regression statistical test hasi can be arranged SIA model for SMEs. Based on the analysis conducted in this study, it can be concluded that factors in the Technology Acceptance Model (TAM) and End User Computing Satisfaction (EUCS) affect the acceptance of accounting information system by SMEs in Cluster Laweyan Kampung Batik Surakarta, so the SIA penyususna for SMEs in Cluster Laweyan Kampung Batik Surakarta, need memperhatikanvariabel-existing variables in the model of acceptance of the Technology Acceptance Models (TAM) and End User Computing Satisfaction (EUCS)Key words : SIA,TAM, EUCS

FACTORS INFLUENCING THE SELECTION OF ACCOUNTING STUDENTS IN A CAREER AS A PUBLIC ACCOUNTANT Tri Kusno Widi Asmoro; Anita Wijayanti; Suhendro .
Journal of Management and Business Vol 15, No 1 (2016): MARCH 2016
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

AbstractThe purpose of this study is to find the influence of the factors of the career selection of the S1 student at accounting department at Batik Islamic University and the University of Sebelas Maret Surakarta.This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, colleger, public accounting

Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta Bima Setyawan; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.196

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.

Pengaruh Biaya Politik, Cash Holding, dan Kualitas Auditor terhadap Income Smoothing Fitriyana Rahmadani; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number of employees have no effect on income smoothing. Cash holding indicated positive effect on income smoothing, auditor quality indicated negative affect on income smoothing

Determinan Harga Saham Perusahaan Makanan Minuman Tahun 2015-2018 Mega Silviana; Anita Wijayanti; Purnama Siddi
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Stock prices are influenced by various factors. High stock prices can attract investors. research aims to find out whether the stock price is influenced by BVPS, TATO, FZ, EPS, PER. Study population of 14 food and beverage companies in 2015-2018. With the purposive sampling method, 11 companies were selected. Analysis with multiple linear regression. Stock prices are influenced by BVPS, FZ, EPS, PER, but TATO do not affect. It is hoped that this research can be taken into consideration for management and third parties in making decisions related to factors affecting stock prices.

PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, TANGIBILITY, ASSET TURNOVER, DAN COMPANY GROWTH TERHADAP STRUKTUR MODAL Mirnawati Ratuloly; Anita Wijayanti; Purnama Siddi
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 4 No 1 (2020)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

Co-Authors - Suhendro Abdul Wahab Khoirul Hanif Adrian Hartanto Darma Sanputra Agni Astungkara Agus Cholik Allivia Ayuningtyas Andika, Avinia Anis Sri Utami Anisa Yasmin Caniago Arcelina Ikawati Ariska Wijayanti Avinia Andika Azis Setyo Utomo Bima Setyawan Devi Ricatur R.N Dian Fawzi Ilmiah Donah Mulatsih Endang Masitoh Endang Masitoh Endang Masitoh W Endang Masitoh Wahyuningsih Endang Masyitoh W. Fitriyana Rahmadani Gunawan Setyo Utomo Ishaq Istiatin Istiatin Kartika Hendra Titisari Larosa Dayanara Lukman Hakim M. Kholid Mawardi Marisa Ayu Nurrohmah Mega Silviana Meutia Octafian Mirna Wati Mirnawati Ratuloly Muhammad Rafi Hafizuddin Putra Nanda Ayu Cahyaning Thyas Nunung Harnanto Phaisan Toryib Purnama Siddi Radian Atho' Al-Faruqi Rehaninditya Annisa Wibowo Riana Rachmawati Dewi Rina Puji Hastuti Rosa Nikmatul Fajri Salimah Salimah Sari Wiyati Siti Nurlaela Sri Mulyani Sri Wahyuni Suhendro . Suhendro Suhendro Sumantoro Supawi Pawenang Tri Kusno Widi Asmoro Tri Kusno Widi Asmoro utami, anis Yuli Chomsatu Yuli Chomsatu Samrotun Yusri Abdillah

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