Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL SAINS PERTANIAN EQUATOR Jurnal Akuntansi dan Keuangan
Wahyuni Wahyuni
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Manajemen Laba pada Sektor Transportasi Saat Pandemi COVID-19 Wahyuni Wahyuni; Ade Maulidianti; Yocelyn Yulianto; Nina Febriana Dosinta
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.11666

Abstract

This study aimed to determine the effect of debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, free cash flow, company size, board of commissioners meetings, and audit committee meetings on earnings management. The research data was obtained from the annual reports of transportation sector companies listed on the Indonesia Stock Exchange in 2020-2021 using a purposive sampling method of 74 companies. Panel data regression analysis was conducted using Eviews 12. The results of this study indicate that free cash flow and intensive audit committee meetings were able to suppress earnings management practices in companies. However, debt-to-equity ratio, return on equity, return on assets, net profit margin, institutional ownership, ownership concentration, managerial ownership, foreign ownership, company size, and board of commissioners meetings did not have an effect on earnings management. 
CONSUMER BEHAVIOR TOWARDS MANGROVE ECOTOURISM IN MEMPAWAH REGENCY Wahyuni Wahyuni; Eva Dolorosa; Imelda Imelda
Jurnal Sains Pertanian Equator Vol 8, No 2 (2019): April 2019
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v8i2.30678

Abstract

Mempawah Mangrove Park has a great potential in ecotourism. It has some qualities such as the strategic location, has a good and neat condition, and  adequate facilities. The purpose of this research is to know the consumer behavior toward Mempawah Mangrove Park ecotourism in the Mempawah districts. It takes place in Mempawah Mangrove Park, Pasir village, Mempawah Hilir sub-district, Mempawah Regency. Responden of this study were ecotourism visitors of mangrove Park with the number of respondents is 100. This research used Fishbein analysis. The result showed that the behavior of consumer was good as the score of 16,6086 which means the visitors have positive contribution on Mempawah Mangrove Park. Cosumer behavior can be improved on toilet cleanliness by increasing the control of ecotourism officers. Key Words : Consumer behavior, Ecotourism, Fishbein, Mangrove
Co-Authors Ade Maulidianti Eva Dolorosa Imelda Imelda Nina Febriana Dosinta Yocelyn Yulianto