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All Journal Jurnal Akuntansi Profesi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Akuntansi dan Perpajakan Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Gorontalo Accounting Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Enterprise and Development (JED) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Formosa Journal of Sustainable Research (FJSR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) JIMEKA
Ditya Permatasari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Determinan Ketepatan Waktu Pelaporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Citra Dwi Meita; Ditya Permatasari
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9013

Abstract

Tujuan penelitian ini adalah untuk menguji profitabilitas, leverage dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan dengan ukuran perusahaan sebagai variabel moderasi.    Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi penelitian dilakukan pada perusahaan sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik dan analisis regresi moderasi untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan sedangkan leverage berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Pada penelitian ini, ukuran perusahaan tidak dapat memoderasi profitabilitas dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan namun dapat memperlemah leverage terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dapat memberikan informasi terkait faktor – faktor yang mempengaruhi ketepatan laporan keuangan sehingga perusahaan melakukan pelaporan keuangan secara tepat waktu.
Determinants of Financial Management Behavior among Young Millennial Entrepreneurs Permatasari, Ditya; Nawirah, Nawirah; Sartika, Farahiyah
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13187

Abstract

Effective financial management behavior can improve a person's financial well-being, while failure to manage personal finances can have long-term impacts. This research aims to examine the factors that influence Financial Management Behavior in young enterpreneurs. The research method used in this research is quantitative. The total number of respondents was 100 millennial entrepreneurs who are members of the Indonesian Young Entrepreneurs Association (HIPMI) in East Java Province spread across several cities. The sampling technique used was a purposive sampling technique with a data collection method in the form of a questionnaire. The research results show that Financial Literacy, Hedonism Lifestyle, Financial Attitude, and Self Control influence Financial Management Behavior while Income does not influence Financial Management Behavior. The novelty in this research is adding the influence of a lifestyle of hedonism and self-control in the context of millennial entrepreneurs, a group that is rarely the main focus in financial management studies in Indonesia. The results of this research provide practical implications for organizations such as HIPMI to develop financial education programs that not only increase financial literacy but also emphasize the importance of self-control and lifestyle management. In addition, this research can be a basis for the government to design policies that support the financial well-being of young entrepreneurs.
Disclosure of Environmental Accounting, Institutional Ownership, and Corporate Social Responsibility on Company Value Moderated by Financial Performance Malindha, Tasya Rizki; Permatasari, Ditya
IQTISHODUNA IQTISHODUNA (Vol. 20, No. 2, 2024)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v20i2.23826

Abstract

This study aims to find out that the disclosure of environmental accounting, institutional ownership, and Corporate Social Responsibility moderated by financial performance has an effect on the company's value. The population in this study is mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2022. This study uses a quantitative approach, using multiple linear regression analysis techniques and Moderated Analysis Regression. The results of this study show that the disclosure of environmental accounting and institutional ownership has an influence on company value while corporate social responsibility has no effect on company value. This research will provide insight into the function of corporate governance in companies, especially in environmental cost management, the importance of institutional ownership percentages and corporate social responsibility in increasing company value. 
EXPLORING THE ACCEPTANCE OF PEER-TO-PEER LENDING: A MAQASID SHARIAH PERSPECTIVE THROUGH THE TECHNOLOGY ACCEPTANCE MODEL Permatasari, Ditya; Nawirah, Nawirah; Sartika, Farahiyah; Setiani, Setiani
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.29056

Abstract

This study applies the Technology Acceptance Model (TAM) to assess the adoption of peer-to-peer (P2P) lending by Micro, Small, and Medium Enterprises (MSMEs) in Malang, examining its influence on performance and business growth. Primary data were gathered via questionnaires completed by 192 MSME respondents utilizing P2P lending services. A snowball sampling technique was employed, and the data were analyzed using both descriptive and inferential statistical methods, with structural equation modeling based on Partial Least Squares (PLS). The findings indicate that Perceived Ease of Use exerts a significant positive effect on Perceived Usefulness, and similarly, Perceived Ease of Use positively influences Behavioral Intention to Use. Moreover, Perceived Usefulness significantly enhances Behavioral Intention to Use, which, in turn, positively affects Actual System Use. This research expands the TAM framework within the domain of Islamic financing for MSMEs, emphasizing the role of maqasid sharia in P2P lending. Key principles such as adherence to sharia-compliant transactions, the use of Islamic contracts, transparency, and ethical conduct in financial dealings are central to this framework. The study makes a significant contribution to the literature by illustrating how P2P lending technology, when integrated with sharia principles, can foster the growth and sustainability of MSMEs
Investigating E-Wallet Adoption Among Gen Z Students: Determinants of Behavioral Intention and Actual Use Salma, Siti Nikhlatus; Permatasari, Ditya
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025): January - April
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.13106

Abstract

Purpose: The primary objective of this study is to examine the determinants influencing individuals’ intentions to adopt digital financial technology, specifically within the context of e-wallet systems.Method: This research employs a quantitative approach, utilizing the Structural Equation Modeling (SEM) framework. A purposive sampling technique was applied to select 216 Generation Z students residing in Malang City as the representative sample.Result: The findings indicate that the behavioral intention to use e-wallets among Generation Z students is significantly shaped by four key factors: perceived usefulness, perceived ease of use, perceived trust, and perceived security. These factors exhibit a synergistic effect in shaping individuals' decisions to adopt e-wallets as digital transaction tools. Furthermore, these factors substantially influence the actual use of e-wallet systems, reflecting the extent to which this technology has been accepted and integrated into the daily lives of Generation Z students.Practical Implications for Economic Growth and Development: This study contributes to economic growth by promoting financial inclusion, enhancing transaction efficiency, and supporting the digitalization of micro, small, and medium-sized enterprises (MSMEs) through the adoption of e-wallets by Generation Z students. Additionally, the increasing utilization of digital payment systems fosters investment opportunities within the fintech sector, thereby encouraging innovation and sustainable economic development.
Investigating E-Wallet Adoption Among Gen Z Students: Determinants of Behavioral Intention and Actual Use Salma, Siti Nikhlatus; Permatasari, Ditya
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.13106

Abstract

Purpose: The primary objective of this study is to examine the determinants influencing individuals’ intentions to adopt digital financial technology, specifically within the context of e-wallet systems.Method: This research employs a quantitative approach, utilizing the Structural Equation Modeling (SEM) framework. A purposive sampling technique was applied to select 216 Generation Z students residing in Malang City as the representative sample.Result: The findings indicate that the behavioral intention to use e-wallets among Generation Z students is significantly shaped by four key factors: perceived usefulness, perceived ease of use, perceived trust, and perceived security. These factors exhibit a synergistic effect in shaping individuals' decisions to adopt e-wallets as digital transaction tools. Furthermore, these factors substantially influence the actual use of e-wallet systems, reflecting the extent to which this technology has been accepted and integrated into the daily lives of Generation Z students.Practical Implications for Economic Growth and Development: This study contributes to economic growth by promoting financial inclusion, enhancing transaction efficiency, and supporting the digitalization of micro, small, and medium-sized enterprises (MSMEs) through the adoption of e-wallets by Generation Z students. Additionally, the increasing utilization of digital payment systems fosters investment opportunities within the fintech sector, thereby encouraging innovation and sustainable economic development.
Determinan Ketepatan Waktu Pelaporan Keuangan dengan Ukuran Perusahaan Sebagai Variabel Moderasi Meita, Citra Dwi; Permatasari, Ditya
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.9013

Abstract

Tujuan penelitian ini adalah untuk menguji profitabilitas, leverage dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan dengan ukuran perusahaan sebagai variabel moderasi.    Penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi penelitian dilakukan pada perusahaan sub sektor makanan dan minuman yang telah terdaftar di Bursa Efek Indonesia tahun 2019-2022. Metode sampling yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 84 perusahaan. Penelitian ini menggunakan analisis regresi logistik dan analisis regresi moderasi untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa profitabilitas dan umur perusahaan tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan sedangkan leverage berpengaruh negatif terhadap ketepatan waktu pelaporan keuangan. Pada penelitian ini, ukuran perusahaan tidak dapat memoderasi profitabilitas dan umur perusahaan terhadap ketepatan waktu pelaporan keuangan namun dapat memperlemah leverage terhadap ketepatan waktu pelaporan keuangan. Penelitian ini dapat memberikan informasi terkait faktor – faktor yang mempengaruhi ketepatan laporan keuangan sehingga perusahaan melakukan pelaporan keuangan secara tepat waktu.
Evaluation Of Cash Receipts And Expenditure Accounting Information Systems To Improve Internal Control Maulana, Firman; Permatasari, Ditya
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3499

Abstract

This study aims to evaluate the information system, particularly in cash receipts and disbursements, at Metro Swalayan in Malang City. This research is qualitative with a descriptive approach, meaning it will examine and describe the phenomena being studied, whether social phenomena or those derived from individual or group thoughts. The results of this study indicate that the accounting information system for cash receipts and disbursements at Metro Swalayan is not yet in accordance with Mulyadi's theory and previous research. This discrepancy is due to adjustments to operational needs. The shipping and sales functions are combined with the cash receipts function for efficiency.
PENGARUH SISTEM INFORMASI AKUNTSNSI E-COMMERCE DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA DENGAN MOTIVASI BERWIRAUSAHA SEBAGAI VARIABEL MODERASI Ghunayanto, Ario; Permatasari, Ditya
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4620

Abstract

Peneliti ini memiliki tujuan untuk mengetahui pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha dan peran motivasi berwirausaha dalam memoderasi pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha studi kasus mahasiswa akuntansi di Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif, populasi pada penelitian ini yaitu mahasiswa akuntansi di Kota Malang tahun 2024, sampel pada penelitian ini yaitu 105 responden dengan teknik purposive sampling. Data yang digunakan pada penelitian ini yaitu data primer yang diperoleh dari penyebaran kuisioner kepada responden secara langsung. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS 26. Hasil analisis pada penelitian ini menunjukan bahwa sistem informasi akuntansi berpengaruh positif terhadap minat berwirausaha pada mahasiswa akuntansi di Kota Malang, e-commerce dan pengetahuan kewirausahaan tidak berpengaruh terhadap minat berwirausaha pada mahasiswa akuntansi di Kota Malang, motivasi berwirausaha tidak dapat memoderasi pengaruh sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan terhadap minat berwirausaha pada survei mahasiswa akuntansi di Kota Malang. Penelitian ini memberikan implikasi bagi mahasiswa akuntansi di Kota Malang untuk menanamkan minat dan memulai kegiatan berwirausaha dengan menerapkan sistem informasi akuntansi, e-commerce, dan pengetahuan kewirausahaan.
The Effect of Accounting Information Systems, E-commerce, and Social Media with Business Strategy as a Moderating Variable on MSME Performance in Karawang Regency Rafidah, Aufa; Permatasari, Ditya
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 2 (2024): April - June 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.2.11739

Abstract

This study aims to determine the effect of accounting information systems, e-commerce, and social media on MSME performance and the role of business strategy in moderating the effect of accounting information systems, e-commerce, and social media on MSME performance in Karawang Regency. This study uses a quantitative approach, the population in this study were all MSMEs in Karawang district in 2021, the sample in this study were 100 respondents with the sampling technique using purposive sampling technique. The data used in this study are primary data obtained from distributing questionnaires to respondents directly. The data analysis technique used is multiple linear regression analysis using SPSS 26 software. The results of the analysis in this study indicate that accounting information systems and social media have a positive effect on the performance of MSMEs in Karawang Regency, e-commerce has no effect on the performance of MSMEs in Karawang Regency, business strategy cannot moderate the effect of accounting information systems, e-commerce, and social media on the performance of MSMEs in Karawang Regency. This study provides implications for MSMEs in Karawang Regency by applying technology such as accounting information systems, e-commerce, and social media can improve the performance of MSMEs.
Co-Authors Amira Amira Aulia Salsa Bella Citra Dwi Meita Devita Nur Romadhoni Farahiyah Sartika Firman Maulana, Firman Ghunayanto, Ario Lailatul Farida Lestari, Baiq Lestari, Baiq Malindha, Tasya Rizki Meita, Citra Dwi Mochammad Rofieq Nawirah Nawirah Nissa, Izzun Khoirun Nurisma Fuadiyatu Zakki Putri, Bunga Andiya Rafidah, Aufa Salma, Siti Nikhlatus Setiani Setiani, Setiani Zulfa, Fatasya Aulya Ngindana