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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 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 Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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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.
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.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Supriadi, Iman; Wany, Eva
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
THE EFFECT OF POLITICAL CONNECTIONS, LEVEL OF GOVERNMENT OWNERSHIP, AND GOOD CORPORATE GOVERNANCE ON ANTI-CORRUPTION DISCLOSURE IN STATE-OWNED ENTERPRISES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD 2021-2024 Aghniyah, Dwi Damayanti; Wany, Eva
International Journal of Accounting Innovation Vol. 2 No. 1 (2026): February
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i1.30

Abstract

Objective : This study aims to examine and analyze the influence of political connections, government ownership levels, and Good Corporate Governance (GCG) on anti-corruption disclosure in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Method : Using a quantitative approach, the research population consists of 24 SOEs consistently listed on the IDX throughout the observation years. Data were analyzed using descriptive analysis and logistic regression. Results : The results of the study indicate that political connections have a significant positive effect on anti-corruption disclosure, suggesting that stronger political ties drive companies to enhance transparency to maintain legitimacy. Similarly, the level of government ownership was found to have a significant impact; companies with higher state ownership demonstrate a greater commitment to anti-corruption reporting to meet public accountability demands. Regarding Good Corporate Governance, the results are mixed: managerial and institutional ownership significantly influence anti-corruption disclosure, whereas the proportion of independent commissioners shows no significant effect. This indicates that the role of independent commissioners has not been fully effective in promoting anti-corruption transparency within Indonesian SOEs. Novelty : These findings provide insights for regulators and stakeholders to strengthen corporate oversight mechanisms and public sector integrity.
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.
Co-Authors Abidin, Khoirul Aghniyah, Dwi Damayanti Agustin, Tyssa Amelia Vega 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 Wona, Gloria Petronela Yudhanto, Bobby Yustie, Renta Yustisie, Renta