Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Informatika Ekonomi Bisnis
Wahyu Dewi Hapsari
Universitas Ahmad Dahlan Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Minat Konsumen dan Harga Produk terhadap Pengambilan Keputusan Konsumen dalam Pembelian Produk Gusti Winurma; Wahyu Dewi Hapsari
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.895

Abstract

In the current era of globalization there are many changes to world industry which is increasingly developing. This is because of the flow of globalization which is increasingly wide open for every business actor. Consumers are an important factor in increasing the SME index. Their desires are not always straight, sometimes they turn very quickly not according to the time when they want to buy the product. Consumers are often faced with needs, such as basic necessities, children's school fees, and falling currencies which influence people in purchasing aluminum products. Sp Aluminum is a company that operates in the aluminum industry with several stages such as casting, aluminum smelting and making household equipment and crafts. There are various types of products at Sp Aluminum, namely accessories, frying pans, cauldrons and pans. Based on this description, this research aims to determine the influence of consumer interest and product price on consumer decision making in purchasing Sp Aluminum Yogyakarta products. This research is quantitative, the sample in the research is all consumers who will buy products or who have ever bought products at Sp Aluminum Yogyakarta, which consisted of 50 respondents. The data collection technique uses a questionnaire. The results of this research found that consumer interest has a positive and significant effect on purchasing decisions for Sp Yogyakarta aluminum products. Product price has a positive and significant effect on purchasing decisions for Sp Aluminum Yogyakarta products.
EVALUASI PELAPORAN KEUANGAN AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH BERDASARKAN PSAK 409 DI LAZISMU WILAYAH DIY King Abdul Aziz; Wahyu Dewi Hapsari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11216

Abstract

Zakat diterima, dikelola, dan dicatat dengan baik oleh organisasi pengelola zakat. Pelaporan keuangan zakat seharusnya dilakukan sesuai dengan PSAK (Standar Akuntansi Keuangan Indonesia) yang berlaku, namun hingga saat ini masih terdapat OPZ (Organisasi Pengelola Zakat) yang belum menerapkan sistem tersebut. Penelitian ini bertujuan untuk mengungkap penerapan PSAK 409 di LAZISMU Wilayah DIY dalam menilai laporan keuangan untuk mengetahui kepatuhan terhadap aturan PSAK 409. Penelitian ini menggunakan metode kualitatif deskriptif, pengumpulan data melalui wawancara, dokumentasi, dan observasi di LAZISMU Wilayah DIY. Hasil penelitian menunjukkan bahwa penerapan PSAK 409 dalam pelaporan keuangan zakat, infaq, dan sadaqah sudah sesuai dengan pengakuan, pengukuran, pengungkapan, penyaluran, dan penerimaan. Penyajian laporan keuangan menunjukkan kepatuhan terhadap pencatatan laporan keuangan, yang terdiri dari laporan posisi keuangan, laporan perubahan dana, laporan perubahan aset yang dikelola, laporan arus kas, dan catatan atas laporan keuangan.
THE EFFECT OF ISLAMIC FINANCIAL LITERACY, DIGITAL LITERACY, AND PERCEIVED RISK ON SHARIA MOBILE BANKING FOR DIGITAL PAYMENTS: A STUDY OF ACCOUNTING STUDENTS IN THE DIY Nur Afni Chelya Putri AR; Wahyu Dewi Hapsari
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 02 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i02.10641

Abstract

The rapid development of digital technology has encouraged the increasing use of digital financial services, including sharia mobile banking as a digital payment instrument that complies with Islamic principles. Nevertheless, the utilization of these services is influenced by several factors, including sharia financial literacy, digital literacy, and risk perception. This study aims to analyze the influence of sharia financial literacy, digital literacy, and risk perception on the use of sharia mobile banking for digital payments among accounting students in the Special Region of Yogyakarta (DIY). This research employed a quantitative approach using a survey method by distributing online questionnaires to 120 respondents selected through purposive sampling. The data were analyzed using IBM SPSS Statistics 23 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings indicate that sharia financial literacy, digital literacy, and risk perception partially have a positive and significant effect on the use of sharia mobile banking. Sharia financial literacy was found to be the most dominant variable, with a regression coefficient of 0.662 and a significance value of 0.000. Furthermore, the three independent variables simultaneously have a significant effect on the use of sharia mobile banking, as indicated by an F-value of 532.514 and a significance level of 0.000. The Adjusted R Square value of 0.931 shows that 93.1% of the variation in the use of sharia mobile banking can be explained by the research model. This study concludes that improving sharia financial literacy, digital literacy, and strengthening system security are essential to optimize the utilization of sharia-based digital financial services.
Co-Authors Gusti Winurma King Abdul Aziz Nur Afni Chelya Putri AR