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All Journal Jurnal Pendidikan Akuntansi (JPAK) Kinerja E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Equity Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Manajemen Ubhara Healthy Journal Jurnal Akuntansi AKUNESA JAKPI Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Equity Jurnal Akuntansi
Vinny Stephanie Hidayat
Universitas Kristen Maranatha
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THE EFFECT OF PROFITABILITY AND LIQUIDITY TOWARDS THE CAPITAL STRUCTURE ON RETAIL COMPANIES THAT ARE LISTED IN INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2014 – 2015 Hidayat, Vinny Stephanie; Debbianita, Debbianita
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2362

Abstract

The aim of this research is to determine the effect of profitability and liquidity towards the capital structure on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The partially effect is shown by T test, except for profitability variable and the simultaneous effect is shown by F Test. The result of this research shows that the profitability and liquidity affect the capital structure simultaneously. Thus, the hypothesis of the research is empirically supported.Keywords: Capital Structure, Profitability, Liquidity, and Retail Companies
The Effect of Campus Environment towards the Learning Motivation Hidayat, Vinny Stephanie; debbianita, Debbianita; Wijaya, I Nyoman Agus; Dewi, Sherin Ivana
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
DETECTION OF CASH FLOW FROM OPERATION MANAGEMENT USING CLASSIFICATION AND TIMING Debbianita, Debbianita; Hidayat, Vinny Stephanie; Mangunsong, Soddin; Destiana, Raden Shafira
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3178

Abstract

This study aims to examine whether management is proven to have cash flow from operation management (CFO management) using classification and timing in companies listed on the Indonesia Stock Exchange in 2017. The research method used is explanatory research, and the method of determining the sample used is the judgment sampling method. Testing the research hypothesis using the multiple regression analysis using eviews versin 6.0. The result from this study is no indication of CFO management using classification and timing. Key words: cash flow from operation management, classification, timing 
ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL Ita Salsalina Lingga; Verani - Carolina; Vinny Stephanie Hidayat; Wayan Feri Permana
AKUNTANSI DEWANTARA Vol 4 No 2 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 2 OKTOBER 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i2.8470

Abstract

This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.
Pengaruh Penerapan E-Samsat Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Wajib Pajak Di Samsat Kota Cimahi) Latifa Novina Herawati; Vinny Stephanie Hidayat
Jurnal Pendidikan Akuntansi (JPAK) Vol 10 No 1 (2022)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v10n1.p50-59

Abstract

This research aims to examine the impact of implementing e-samsat and tax sanctions on motor vehicle taxpayer compliance. This type of research is explanatory research with a quantitative approach. The population is taxpayers registered at the Cimahi Samsat Office. This study utilizes purposive sampling in sampling with the provisions of motor vehicle tax subjects registered at the Cimahi Samsat Office to obtain a sample of 40 respondents. The data collection technique for this study was in the form of a questionnaire/questionnaire which was distributed to several compulsory PKB at the Cimahi Samsat Office. The analysis prerequisite test utilizes heteroscedasticity testing, multicollinearity testing, normality testing, reliability testing, and validity testing using the help of SPSS 26, then multiple linear regression analysis and partial test (t test) with the help of SPSS 26. The results of the t-test indicate that the application of e-samsat partially has an impact on taxpayer compliance, while tax sanctions partially have no impact on taxpayer compliance. It is concluded that the variable of the implementation of e-samsat partially has an impact on taxpayer compliance, and the variable of tax sanctions partially has no impact on taxpayer compliance. The limitation of this research is that the sample used is only 40 respondents and the scope of the research is limited to only 1 Tax Office.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE Aurora Angela; Vinny Stephanie Hidayat; Oktavianti Oktavianti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.629

Abstract

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.
The Effect of the University Library on Students in the Accounting Program's Academic Success Vinny Stephanie Hidayat; Aurora Angela; Cristian Jovi
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 3 (2022): June Pages 3201-5000
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i3.2633

Abstract

The purpose of this study is to see how the University Library affects auditing students. The participants in this study are all of Maranatha Christian University's Auditing students. This study's sample consists of auditing students (students of 2015-2020). Explanatory research was used in this study, and purposive sampling was used as the sample strategy. For research hypothesis testing, SPSS version 20.0 is used. T tests, F tests, and multiple regression analysis are used. The findings of this study suggest that the University Library has an impact on a student's academic success
THE EFFECT OF INTERNET USAGE TOWARDS THE LEARNING INTEREST OF STUDENTS OF ACCOUNTING DEPARTMENT AT MARANATHA CHRISTIAN UNIVERSITY BANDUNG Vinny Stephanie Hidayat; Debbianita Debbianita
COMPETITIVE Vol 3, No 1 (2019): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v3i1.1535

Abstract

The aim of this research is to determine the effect of Internet Usage (using internet access) towards the Learning Interest of Students at Maranatha Christian University. The population of this research is whole of the accounting students of Maranatha Christian University. The sample of this research is 100 accounting students of Maranatha Christian University. The method used in this research was explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The result of this research shows that internet usage affect the student’s interest in studying, Thus, the hypothesis of this research is empirically supported.Keywords: Internet Usage, Interest of Studying, Internet Access
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT BERKARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS KRISTEN MARANATHA BANDUNG Vinny Stephanie Hidayat; Enrico Goiyardi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 8 No. 3 (2017): AKURAT Edisi September-Desember 2017 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.954 KB)

Abstract

The aim of this research istodetermine the effectof financial rewards, labor market considerations, and work environment toward thestudent interest on career as an public accountanton accounting student of Maranatha Christian University. The population of this research iswhole of the accounting students of Maranatha Christian University. In this research i took 290 students as a population (the amount of the students i teached in even semester of 2015-2016 and odd semester of 2016-2017). The sample used in this research is 166 students. The methodused in this researchis explanatory research, and thesamplingmethodused wasjudgement sampling method. Research hypothesis testingusing T test, F test, andmultiple regression analysisusingSPSSversion20.0. The results of this research shows that rewards, labor market considerations, and work environment affect thestudent interest on career as an public accountanton accounting student. Thus, the hypothesis of this research is empirically supported.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
Co-Authors AA Sudharmawan, AA Angelica, Elniara Aurora Angela Candra, Anastasya Regina Christian Jovi Christine Dwi Karya Susilawati Cristian Jovi Debbianita Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Eiren Eunike Eiren Eunike Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Fauzan, Iqbal Rafikhul Fransiscus Felix Bhaktiar Gunawan, Johanes Felix Herawati Yusuf Herman Kambono I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Jovi, Christian Kambono, Herman Kristiawan, Allen Kurnia, Anastasya Sumargo Kurniawan, Miko Katon Lauw Tjun Tjun Lidya Agustina Manullang, Agnes Theresia Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Permana, Heyns Adrian Ranesa Thedya Riki Martusa3 Rini Handayani Rini Handayani Rini Susanty Se Tin SETIN, SETIN Sinta Setiana Soddin Mangunsong Steven Asher Surifran, Vicky Putra Tan , Kwang En Verani Carolina Wadu, Adinda Violetta Caroline Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina