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All Journal Signifikan : Jurnal Ilmu Ekonomi AKRUAL: Jurnal Akuntansi JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Journal of Community Development Economic Reviews Journal SENTRI: Jurnal Riset Ilmiah Jurnal Indonesia Sosial Sains Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Journal of Social Comunity Services Journal of Accounting and Financial Issue Ekomania INCOME : Jurnal Akuntansi dan Keuangan International Journal of Accounting Innovation International Journal of Business, Law and Political Science
Eva Wany, Eva
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Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Media Mahardhika

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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI FEB UWKS Agustin, Tyssa Amelia Vega; Wany, Eva; Prayitno, Budi
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.841

Abstract

The contemporary work environment underscores the necessity of competition among individuals to enhance skills and expertise in specific fields. Therefore, this study aims to investigate the improvement in skills and expertise, particularly in the context of students' comprehension of accounting. The research focuses on accounting students in the Faculty of Economics and Business at Wijaya Kusuma University Surabaya (UWKS). Employing an associative and quantitative approach, the study utilizes an online questionnaire as the primary instrument for data collection from respondents. The research population includes 51 students, with a sample size of 51 individuals, and 36 respondents provided responses. Classical assumption tests, such as normality, multicollinearity, and heteroskedasticity tests, were applied, along with multiple linear regression for quantitative data analysis. Hypothesis testing involved partial t-tests, simultaneous F-tests, and coefficient of determination assessments. The analysis revealed that emotional intelligence and learning behavior variables each had a positive partial effect. Simultaneously, both significantly influenced students' comprehension levels, as evidenced by a significant F-value (33.338) and a Sig. value lower than 0.05. Thus, both partially and simultaneously, this research demonstrates that emotional intelligence and student learning behavior significantly impact the comprehension levels of students at the Faculty of Economics and Business (FEB) at UWKS.
ANALISIS IMPLEMENTASI KEBIJAKAN TINGKAT KOMPONEN DALAM NEGERI (TKDN) DAN KENAIKAN PERSENTASE PAJAK PENGHASILAN 22 TERHADAP PENURUNAN NILAI IMPOR DI INDONESIA Caroline, Elizabeth; Wany, Eva
Media Mahardhika Vol. 23 No. 3 (2025): May 2025
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i3.1250

Abstract

This research aims to determine the implementation of the Domestic Component Level Policy (TKDN) and the 22 Percentage Increase in Income Tax on Import Value in Indonesia. This research uses non-interactive qualitative methods with secondary data from the Central Statistics Agency which is directly related to import values and statutory regulations. This research uses a qualitative case study approach with a literature review as a literature study. The research results state that the TKDN Policy and the increase in PPh Article 22 are the right steps to reduce dependence on imports and encourage domestic industrial growth. This can be seen from the data on the value of imports from 2022-2023 which has experienced a decline.
Co-Authors Abidin, Khoirul Aghniyah, Dwi Damayanti Agustin, Tyssa Amelia Vega Akhsan, Abdillah Aryanti, Novina Astuti, Suryani Yuli Budi Prayitno Budi Prayitno Caroline, Elizabeth Devi Febrianti Hernanda, Pratika Iman Supriadi Imawan, Amrizal Indahwati Ira Megasyara Junjunan, Mochammad Ilyas Kholidiah ,, Kholidiah Kristorio, Kevin Kusuma, Gabriella Kusuma, Nyo Tersa Dofora Kusumandaru, Hayudian Lating, Ade Irma Suryani Maharani, Diva Maharani, Kendra Dima Puspa Malludin Marhaenis Handoko Putro, Guruh Masadah, Ninik Matalata, Widi Putri Pertiwi, Aulia Citra Pradika, Akbar Widya Prayitno , Budi Prayitno, Budi Prayitno Purwitasari, Fadilla PUTRI, NATASHA Putro, Guruh Marhaenis Handoko Sarah Yuliarini, Sarah Siti Asiah Murni, Siti Widayati, Lilis Widjaja1, Ardhimas Tegar Wijaya, Aldian Jodi Pemana Wona, Gloria Petronela Yudhanto, Bobby Yustie, Renta Yustisie, Renta