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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 SENTRI: Jurnal Riset Ilmiah Jurnal Indonesia Sosial Sains Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Journal of Social Comunity Services Journal of Accounting and Financial Issue Ekomania International Journal of Accounting Innovation
Eva Wany, Eva
Unknown Affiliation
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 Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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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.
PENDAMPINGAN PENYUSUNAN DAN PERENCANAAN ANGGARAN SEKOLAH GUNA MENINGKATKAN SUMBER DAYA MANUSIA PENGELOLA KEUANGAN DI SMK ARDJUNA 2 ARJOSARI MALANG Wany, Eva; Prayitno , Budi; Yustie, Renta
Journal of Social Comunity Services Vol. 1 No. 2 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i2.107

Abstract

Financial management in an organization is an important aspect to build a sound and credible organizational governance. The SMK Ardjuna 2 Arjosari Malang, including schools and other educational institutions, has grown quite rapidly both in number and in the value of its assets so that it requires good management in order to create a good and dignified organization.
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, Universitas Islam Negeri Syarif Hidayatullah

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 NPM, PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN BOPO TERHADAP PROFITABILITAS RETURN ON ASSETS (ROA) (Pada Perusahaan Jasa Sektor Transportasi Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Maharani, Diva; Wany, Eva
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menguji pengaruh Net Profit Margin, Perputaran Modal Kerja, Ukuran Perusahaan dan BOPO terhadap Profitabilitas ROA. Data yang digunakan berupa data sekunder yaitu dari laporan keuangan perusahaan yang diambil pada situs resmi Bursa Efek Idonesia. Populasi peneliti ini adalah perusahaan jasa sektor transportasi yang terdaftra di BEI periode 2021-2023. Teknik yang digunakan dalam pengambilan sampel yaitu metode purposive sampling dengan beberapa kriteria yang ditentukan oleh peneliti, sehingga didapatkan hasil yaitu sebanyak 10 perusahaan sampel dari 37 perusahaan yang terdaftar. Hipotesis diuji menggunakan analisis regresi linear berganda dengan menggunakan program SPSS 23. Hasil penelitian ini menunjukkan bahwa secara parsial net profit margin berpengaruh positif signifikan terhadap profitabilitas ROA, secara parsial perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas ROA, secara parsial ukuran perusahaan berpengaruh negatif signifikan terhadap profitabilitas ROA, secara parsial BOPO berpengaruh positif signifikan terhadap profitabilitas ROA dan secara simultan net profit margin, perputaran modal kerja, ukuran perusahaan dan BOPO bersama-sama berpengaruh signifikan terhadap profitabilitas ROA.
THE INFLUENCE OF REGIONAL INCOME, GENERAL ALLOCATION FUNDS AND REVENUE SHARING FUNDS ON THE ALLOCATION OF CAPITAL EXPENDITURES WITH ECONOMIC GROWTH AS A MODERATING VARIABLE IN GOVERNMENTS EAST JAVA PROVINCE 2019-2022 Prayitno, Budi; Wany, Eva; Abidin, Khoirul
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 1 (2024): SENTRI : Jurnal Riset Ilmiah, Januari 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i1.2205

Abstract

This research aims to test and analyze the influence of Regional  Income, General Allocation Funds, and Profit Sharing Funds on Capital Expenditures as well as the influence of Regional  Income, General Allocation Funds, and Profit Sharing Funds with moderating economic growth on Capital Expenditures. This research was conducted at the Regency/City government in East Java Province. The sampling technique used was saturated sampling , and there were 36 districts/cities in East Java that were the sample for this research. This research uses the APBD Realization Report and GRDP Table for the 2019-2022 period as samples. The analytical method used to test the hypothesis in the research is Moderated Regression Analysis (MRA). The results of this research show that Regional  Income, General Allocation Funds have an effect on capital expenditure in the Regency/City of East Java Province, but the Profit Sharing Fund variable has no effect on capital expenditure. The moderating variable (economic growth) is able to moderate the Profit Sharing Fund variable, but is not able to moderate the Regional  Income and General Allocation Fund variables on capital expenditure.
Dividend Policy Sebagai Intervening Hubungan Rasio Keuangan Terhadap Firm Value di BEI Marhaenis Handoko Putro, Guruh; Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.400

Abstract

Abstract The research objective is to examine the effect of liquidity, leverage and profitability on firm value through the intervening dividend policy variable. The sampling method used is purposive sampling method. The data analysis method in this research uses path analysis. The results of the research reveal that liquidity and profitability do not have a positive and significant effect on dividend policy. Leverage has a positive and significant effect on dividend policy. Liquidity and profitability do not have a positive and significant effect on firm value. Leverage has a positive and significant effect on firm value. Dividend policy has no positive and significant effect on firm value. Liquidity and leverage indirectly have no positive and significant effect on firm value through dividend policy dividend. While profitability indirect but significant positive effect on firm value through dividend policy.
Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1071

Abstract

This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students'  ethical perceptions through the love of money.
Analisis Penggunaan Teknologi Informasi terhadap Efektivitas Audit Pajak Wany, Eva; Widjaja1, Ardhimas Tegar; Budi Prayitno
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 1 (2024): Volume 10 Nomor 1 April 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i1.1574

Abstract

The implementation of information technology in tax audits also faces a number of challenges. One of the main challenges is data security. Information technology stores a number of sensitive data such as taxpayer financial data, therefore, it is important to ensure that this data is safe from misuseInformation technology can help the government monitor tax compliance and detect potential tax violations. This research aims to analyze the use of information technology on the effectiveness of tax audits, whether the use of information technology can ensure that taxpayers carry out their tax obligations correctly and fairly. By reviewing relevant literature studies by combining research topics. The methodology used is qualitative research. The results of this research show that the use of technology has a positive influence on the effectiveness of tax audits and information technology can improve accuracy, efficiency and service quality in tax audits. It can be concluded that information technology helps auditors in detecting tax irregularities.
Measuring The Financial Performance of Pharmaceutical Companies Listed on The Indonesia Stock Exchange Using the Dupont System Matalata, Widi Putri; Wany, Eva
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1709

Abstract

This research aims to analyze the influence of Return on Equity (ROE) on the stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2022. The study employs a quantitative approach. Data collection is conducted through document analysis, involving the gathering of annual and quarterly financial reports of pharmaceutical companies listed on the IDX throughout the specified period. Relevant secondary data can also be obtained from credible alternative sources. The analytical method utilized is the DuPont System Analysis, breaking down ROE into its fundamental components such as Profit Margin, Asset Turnover, and Financial Leverage. The research findings indicate that ROE has a significant impact on stock prices.
The Effect of Profitability, Liquidity, and Leverage on Financial Distress with Company Size as a Moderating Variable in Infrastructure, Utility, and Transportation Companies Listed on the Indonesia Stock Exchange from 2019 to 2023 Kristorio, Kevin; Wany, Eva; Indahwati, Indahwati
Jurnal Indonesia Sosial Sains Vol. 6 No. 3 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i3.1589

Abstract

Financial distress is a critical issue affecting companies, particularly in the infrastructure, utility, and transportation sectors, which require substantial capital investment. Various factors, including profitability, liquidity, and leverage, influence financial distress, while company size may play a moderating role. Understanding these factors is crucial for corporate decision-makers and investors to mitigate risks and enhance financial stability. This reseach aims to analyze the effect of profitability, liquidity, and leverage on financial distress, with company size as a moderating variable in infrastructure, utility, and transportation firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The research adopts a quantitative approach, utilizing secondary data obtained from audited financial statements of 30 selected companies over five years (2019–2023), resulting in 150 observations. The study employs SmartPLS version 4 for data analysis, including descriptive statistical tests, measurement model evaluations, and hypothesis testing through bootstrapping. The findings reveal that profitability and liquidity have a significant positive effect on financial distress, while leverage has a significant negative effect. Furthermore, company size moderates the relationship between liquidity and financial distress but does not moderate the effects of profitability and leverage on financial distress. The research concludes that effective financial management, particularly in maintaining profitability and liquidity, is essential in reducing financial distress. Additionally, company size plays a critical role in strengthening liquidity's impact on financial distress. These findings provide theoretical contributions to financial literature and practical implications for corporate financial management and investment decision-making.
Co-Authors Abidin, Khoirul Ade Irma Suryani Lating Agustin, Tyssa Amelia Vega Astuti, Suryani Yuli Budi Prayitno Budi Prayitno Caroline, Elizabeth Devi Febrianti Iman Supriadi Imawan, Amrizal Indahwati Ira Megasyara Kholidiah ,, Kholidiah Kristorio, Kevin Kusuma, Gabriella Kusuma, Nyo Tersa Dofora Kusumandaru, Hayudian Maharani, Diva Maharani, Kendra Dima Puspa Malludin Marhaenis Handoko Putro, Guruh Masadah, Ninik Matalata, Widi Putri Mochammad Ilyas Junjunan Pertiwi, Aulia Citra Prayitno , Budi Prayitno, Budi Prayitno PUTRI, NATASHA Putro, Guruh Marhaenis Handoko Siti Asiah Murni, Siti Widjaja1, Ardhimas Tegar Wona, Gloria Petronela Yustie, Renta Yustisie, Renta