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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 Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Culture Accounting and Auditing JSCS Journal of Accounting and Financial Issue Ekomania INCOME : Jurnal Akuntansi dan Keuangan
Eva Wany, Eva
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Nursing Public Health Social Sciences Other

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Workshop dan Pendampingan Penyusunan dan Perencanaan Anggaran Sekolah di SMA Intensif Taruna Pembangunan Surabaya Prayitno, Budi; Wany, Eva; Yustie, Renta
JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Vol 7, No 2 (2023): November
Publisher : Institut Teknologi Adhi Tama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31284/j.jpp-iptek.2023.v7i2.2289

Abstract

Pengelolaan keuangan dalam suatu organisasi merupakan aspek penting untuk membangun tata kelola organisasi yang sehat dan kredibel. SMA Intensif Taruna Pembangunan, termasuk sekolah dan lembaga pendidikan lainnya, telah berkembang cukup pesat, baik jumlah maupun nilai asetnya sehingga membutuhkan pengelolaan yang baik agar dapat terwujud organisasi yang baik dan bermartabat. Metode pelaksanaan kegiatan yang dilakukan dalam pengabdian ini terdiri dari pelatihan dan pembenahan serta evaluasi dari kegiatan. Luaran yang dihasilkan adalah modul pelatihan dan pembenahan manajemen keuangan dan administrasi yang bisa digunakan oleh yayasan dalam mengelola keuangan dan pembenahan administrasi SMA Taruna Intensif Pembangunan Surabaya.
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.
Perilaku Pengambilan Keputusan pada Future Accountant Kusuma, Gabriella; Wany, Eva; Prayitno, Budi
Ekomania Vol. 10 No. 3 (2024): April 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v10i3.44

Abstract

This research examines the influence of mental health on future accountants in decision-making behavior through professional ethics, conflicts of interest and the organizational environment. By distributing online questionnaires to 41 respondents who are accounting students as future accountants, the results of this research show that Professional Ethics and Organizational Environment have a significant influence on Decision Making. The benefit of this research is that the wider community can understand the importance of future accountants' mental health in decision making because accountants who have good mental health tend to make better decisions.
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA BERDASARKAN VALUE FOR MONEY Lating, Ade Irma Suryani; Kusumandaru, Hayudian; Junjunan, Mochammad Ilyas; Wany, Eva
Journal of Accounting and Financial Issue (JAFIS) Vol 4 No 1 (2023): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v4i1.2340

Abstract

Penelitian ini bertujuan menganalisis bagaimana pengelolaan keuangan desa di Desa Spande dengan prinsip value for money. Metode penelitian ini menggunakan pendekatan kualitatif. Objek penelitian dilakukan di Desa Sepande Kecamatan Candi Kabupaten Sidoarjo dengan teknik pengumpulan data wawancara, observasi, dokumentasi. Data dianalisis menggunakan reduksi data, penyajian data, dan penarikan kesimpulan. Informan dalam wawancara pada penelitian ini diantaranya kepala desa, kepala urusan di bidang keuangan, perencanaan, ketua BPD dan tokoh masyarakat sedangkan data sekunder berupa struktur perangkat desa, dan berbagai peraturan realisasi pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan keuangan desa dalam APBDesa di Desa Sepande melalui beberapa tahap yaitu tahap perencanaan, pelaksanaan, pelaporan, penatausahaan, dan pertanggungjawaban. Transparansi telah sesuai Permendagri nomor 113 Tahun 2014 serta didukung dengan keterbukaan informasi keuangan yang telah dilakukan oleh pemerintah desa melalui media informasi serta dilakukannya musyawarah bersama dengan perwakilan warga desa. Berdasarkan prinsip value for money, pengelolaan keuangan desa telah memenuhi kriteria ekonomis dengan hasil perhitungan sebesar 96%. Selain itu, kriteria efisien dengan hasil perhitungan sebesar 96% dan mendapatkan kriteria efektif dengan perhitungan sebesar 100%. Dengan demikian, hasil penelitian menggambarkan bahwa tujuan pelaksanaan dan penerapan value for money pada Desa Sepande telah tercukupi yaitu menjamin dilakukannya pertanggungjawaban publik oleh lembaga pemerintah kepada masyarakat.
FUTURE ACCOUNTANT FOR CAREER : PENGARUH KARIR PROFESI AKUNTAN TERHADAP MINAT MAHASISWA AKUNTANSI GEN Z DI ERA DIGITAL Wona, Gloria Petronela; Wany, Eva
Journal of Accounting and Financial Issue (JAFIS) Vol 5 No 1 (2024): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v5i1.3448

Abstract

Pada era digital ini, kemajuan teknologi informasi memainkan peran krusial dalam transformasi kehidupan sehari-hari, termasuk dalam dunia pendidikan dan karir. Generasi Z, yang tumbuh di tengah kemajuan teknologi, memiliki pola pikir dan preferensi unik dalam memilih karir, khususnya di bidang akuntansi. Meskipun teknologi terus berkembang, keahlian manusia tetap diperlukan. Dampak positif revolusi industri terlihat dalam perubahan cara kerja, hidup, dan bersosialisasi, tetapi juga menimbulkan kekhawatiran terkait potensi penggantian pekerjaan manusia oleh mesin, terutama dengan kemajuan Artificial Intelligence (AI). Penggunaan AI dalam akuntansi dapat meningkatkan efisiensi dan efektivitas, namun perlu pertimbangan matang terkait implikasi dan konsekuensinya. Penelitian ini bertujuan untuk mengetahui pengaruh karir dan teknologi terhadap minat mahasiswa akuntansi gen z. Pendekatan penelitian ini adalah kuantitatif. Pengumpulan data dengan menyebarkan kuesioner via google form (online) kepada responden. Hasil penelitian membuktikan bahwa karir profesi akuntan dan perkembangan teknologi berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi gen z.
ANALISA PENGARUH KENAIKAN TARIF PPN 12% DAN FOMO (FEAR OF MISSING OUT) TERHADAP PENGELOLAAN KEUANGAN PRIBADI GEN Z DI SURABAYA DIMEDIASI TEKNOLOGI AI Pertiwi, Aulia Citra; Wany, Eva
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.97

Abstract

This research aims to analyze the impact of the 12% VAT rate increase and FoMO (Fear of Missing Out) on the Personal Financial Management of Gen Z in Surabaya, mediated by AI Technology. The method used in this research is descriptive quantitative. 44 Gen Z in the city of Surabaya are the sample, which was selected using purposive sampling.After data collection through questionnaires, SmartPLS was used to analyze the data. The research results show that among Gen Z, the increase in the VAT rate to 12% does not have a significant impact on personal financial management, while FoMO has a significant impact on personal financial management. Meanwhile, AI Technology
PENGARUH PEMAHAMAN LITERASI KEUANGAN DAN PENGGUNAAN PAYLATER TERHADAP PERILAKU IMPULSIVE BUYING BAGI PENGGUNA E-COMMERCE DI KALANGAN GENERASI Z Putri, Natasha; Wany, Eva; Malludin
Ekomania Vol. 11 No. 2 (2024): Desember 2024
Publisher : Ekomania

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/ekomania.v11i2.99

Abstract

This research aims to analyze the impact of the Using paylater as a payment method can change people's lifestyles, especially among generation Z who were born in 1995-2010. Paylater payment method offers can attract generation Z who basically have an understanding in the latest technology. Besides that, the majority of generation Z still do not have an income. However, they have a high desire to shop using PayLater. It is not impossible for generation Z to be able to use paylater wisely, but most of them have difficulty managing paylater bills. Therefore, the aim of this research is to review the influence of financial literacy and the use of paylaters on impulsive buying behavior among generation Z. By using 50 generation Z respondents at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, the results showed that financial literacy and impulsive buying behavior has a significant influence among generation Z. Meanwhile, the use of paylater has no effect on impulsive buying behavior among generation Z.
SCHOOL BUDGET MANAGEMENT TRAINING AT SMP KATHOLIK DON BOSCO SEMBORO TANGGUL – JEMBER Prayitno, Budi; Wany, Eva; Yustisie, Renta
Journal of Social Comunity Services (JSCS) Vol. 2 No. 1 (2025): Journal of Social Comunity Services
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v2i1.228

Abstract

Objective: This study aims to enhance financial and administrative management at SMP Katholik Don Bosco Semboro Jember, an educational institution that has experienced significant growth in assets and scale. This growth necessitates the adoption of efficient and accountable financial practices to establish robust and credible organizational governance. Method: The method employed includes a structured approach of training sessions, continuous assistance, and activity evaluations. Each session is designed to address gaps in financial and administrative management, focusing on budget discipline, financial planning, and accurate record-keeping. A training module was also provided to aid in participants' understanding of the material. Results: The activities were well-received by the school's finance and administrative staff, resulting in improvements in budget planning, transparent financial reporting, and streamlined administrative processes. Adherence to applicable financial standards further enhanced accountability and efficiency in the school's financial management. Novelty: The novelty of this study lies in its comprehensive, practice-oriented training model tailored specifically for educational institutions. This model offers a replicable framework for similar foundations seeking to strengthen their financial governance. The outputs include a training module and an improved financial management framework adapted to the needs of SMP Katholik Don Bosco Semboro Jember, providing long-term benefits for the foundation’s financial accountability and organizational credibility.
Heterogeneous Effects of Islamic Finance: A Multilevel Analysis for Policy Optimization in Developing Economies Supriadi, Iman; Wany, Eva
Signifikan: Jurnal Ilmu Ekonomi Vol 14, No 1 (2025)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i1.44736

Abstract

Research Originality: This study addresses a gap in the literature by examining the heterogeneous impact of Islamic financial instruments. It incorporates various contextual factors and employs panel data regression to control for cross-country and temporal heterogeneity, offering a broader perspective on Islamic finance and economic growth.Research Objectives: This study analyzes the impact of Islamic financial instruments on economic growth in developing countries with different income levels over time.Research Methods: A quantitative approach is applied using panel data regression with pooled data classification to account for variations in data treatment.Empirical Results: The findings reveal that Islamic financial instruments, particularly Total Islamic Financing and Islamic Banking Assets, significantly enhance economic growth. Demographic factors, such as population size, also play a key role, while inflation has no significant impact. Additionally, Fixed Effects (Cross) values, which adjust for country- and year-specific heterogeneity, show substantial variation, with positive and negative values across countries and periods.Implications: These findings offer policy insights to help governments and regulators develop responsive, economic policies that promote financial inclusion, strengthen regulatory frameworks, and support sustainable growth through Islamic finance.JEL Classification: C33, F43, G21, O16How to Cite:Supriadi, I., & Wany, E. (2025). Heterogenous Effect of Islamic Finance: A Multilevel Analysis for Policy Optimization in Developing Economies. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 197-216. https://doi.org/10.15408/sjie.v14i1.44736.
Pengaruh Perilaku Doom Spending dan Kecerdasan Emosional terhadap Kemampuan Berinvestasi dengan Kecerdasan Intelektual sebagai Variabel Moderating di Kalangan Mahasiswa Generasi Z di Jawa Timur Kusuma, Nyo Tersa Dofora; Wany, Eva; Prayitno, Budi Prayitno
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 21, No 1 (2025): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i1.4314

Abstract

Doom spending behavior, which refers to the tendency to consume triggered by anxiety about the future, and emotional intelligence, which is related to the ability to manage emotions, are believed to influence investment decisions among Gen Z in East Java. Meanwhile, intellectual intelligence, as a measure of cognitive ability, is hypothesized to moderate the relationship between the two variables and investment ability. Therefore, this study aims to determine the extent to which doom spending behavior and emotional intelligence influence investment ability moderated by intellectual intelligence. The research method used is quantitative with data collection techniques through questionnaires distributed to Generation Z students at several universities in East Java. The results of the study are expected to provide insight into the psychological factors that influence investment behavior among students and the importance of intellectual intelligence in directing better investment decisions. This study is also expected to be a consideration for the development of financial education programs for Generation Z.
Co-Authors Agustin, Tyssa Amelia Vega Aryanti, Novina Astuti, Suryani Yuli Budi Prayitno Caroline, Elizabeth Devi Febrianti Hernanda, Pratika Iman Supriadi Imawan, Amrizal Ira Megasyara Junjunan, Mochammad Ilyas Kholidiah ,, Kholidiah Kusuma, Gabriella Kusuma, Nyo Tersa Dofora Kusumandaru, Hayudian Lating, Ade Irma Suryani Malludin Marhaenis Handoko Putro, Guruh Masadah, Ninik 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 Wona, Gloria Petronela Yudhanto, Bobby Yustie, Renta Yustisie, Renta