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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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THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, AND OWNERSHIP STRUCTURE ON COMPANY VALUE (CASE STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. 2020-2023) Wany, Eva; Prayitno, Budi; Abidin, Khoirul
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.4

Abstract

Objective: This study aims to examine the impact of company size, profitability, and institutional ownership on the value of property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Methods: Utilizing a quantitative approach, data were analyzed using SPSS, specifically employing multiple linear regression to assess the relationships between the independent variables (company size, profitability, and institutional ownership) and the dependent variable (company value). The sample was selected through purposive sampling of IDX-listed property and real estate companies within the study period. Results: Findings indicate that while company size does not significantly influence company value, profitability and institutional ownership positively impact company value in the property and real estate sector. Novelty: This research contributes to the field by highlighting the role of institutional ownership in enhancing company value within the Indonesian property and real estate market, providing sector-specific insights that may assist stakeholders in optimizing firm strategies and governance.
THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, AND INCOME ON THE FINANCIAL BEHAVIOR OF ACCOUNTING STUDENTS AT WIJAYA KUSUMA UNIVERSITY SURABAYA Maharani, Kendra Dima Puspa; Wany, Eva; Malludin
International Journal of Accounting Innovation Vol. 1 No. 1 (2025): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i1.6

Abstract

Objective: This study aims to examine the influence of financial literacy, lifestyle, and income on the financial behavior of accounting students at Wijaya Kusuma University Surabaya. It seeks to determine the extent to which these factors contribute to shaping students' financial decision-making and management practices, highlighting the role of financial literacy in fostering responsible financial behavior. Methods: The research adopts a quantitative approach, utilizing primary data collected through questionnaires distributed via Google Forms. A sample of 44 accounting students was selected using the judgment sampling method. Data collection employed a Likert scale to measure variables, and the analysis was conducted using SmartPLS 4.0 software to test the relationships between financial literacy, lifestyle, income, and financial behavior. Results: The analysis reveals that financial literacy (X1) positively influences financial behavior (Y), indicating that students with higher financial literacy demonstrate better financial decision-making. Conversely, lifestyle (X2) and income (X3) do not significantly affect financial behavior. These findings suggest that financial behavior is more strongly linked to knowledge and understanding of financial principles rather than lifestyle choices or income levels. Novelty:  This research contributes to the understanding of financial behavior among university students by emphasizing the critical role of financial literacy. Unlike many studies that focus on broader populations, this study specifically examines accounting students, who are presumed to have some foundational knowledge of finance. The findings highlight gaps in the influence of lifestyle and income, providing a basis for further exploration of external factors and educational interventions.
SCIENTIFIC WRITING TRAINING FOR STUDENTS OF IBNU SINA SENIOR HIGH SCHOOL Prayitno, Budi; Wany, Eva; Yustie, Renta
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.434

Abstract

Objective: This study aims to address the lack of formal instruction in scientific research methods at the elementary and secondary school levels by enhancing students’ scientific writing skills, enabling them to produce well-structured and academically sound scientific articles. Method: The activity was conducted through a community service–based training program employing interactive lectures, guided practice, and mentoring sessions. The training introduced fundamental concepts of scientific research, including problem formulation, use of scientific methods, data interpretation, and systematic scientific writing. Participants were senior high school students who engaged in step-by-step writing exercises and received feedback on their drafts. Results: The training demonstrated a positive improvement in students’ understanding of scientific research principles and their ability to organize ideas into coherent scientific articles. Students showed increased confidence in applying rational and empirical thinking, structuring manuscripts, and using appropriate academic language. Novelty: This program offers a structured and early-stage intervention model for scientific writing at the secondary school level, integrating research method literacy with practical writing skills, which are typically only emphasized at the university level. This approach contributes a novel framework for strengthening pre-university scientific literacy and academic writing competence.
TRAINING ON THE PRESENTATION OF MOSQUE FINANCIAL STATEMENTS FOR INCREASED SUSTAINABILITY, TRANSPARENCY AND ACCOUNTABILITY AT THE MOSQUE AT TADZIKRO SIDOARJO Wany, Eva; Prayitno, Budi; Yustie, Renta
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.454

Abstract

Objective: The objective of this study is to emphasize the importance of accurate and precise financial reporting in non-profit organizations, particularly in mosques, to ensure accountability and transparency to donors. Method: This research discusses the financial management practices of mosques, with a focus on voluntary donations from the public and the reporting requirements for managing and accounting for these funds. It highlights the role of good financial information systems in aiding decision-making for mosque administrators. Results: The study finds that effective financial management reflects the trustworthiness and responsibility of mosque administrators in managing donations, contributing to accountability and transparency. Novelty: The novelty lies in linking accountability with the specific financial management needs of mosques, emphasizing the importance of transparency in managing voluntary donations for public trust and organizational performance.
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