Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Dinamika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Kurniawati, Nidya Oktavia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 3 Documents
Search

 1 
PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA Kurniawati, Nidya Oktavia; Ratnaningrum, Ratnaningrum
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.195

Abstract

This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management practices.
STRATEGI MENINGKATKAN KEPUASAN PELANGGAN DI RITEL MODERN: TINJAUAN DARI ASPEK KUALITAS LAYANAN, PROMOSI, DAN HARGA Putri Rusdiana Sari; Nurhapsari, Risma; Sholihah, Erlinda; Rahmania, Aftuqa Sholikatur; Kurniawati, Nidya Oktavia; Aninditiyah, Galuh
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/4nmyth13

Abstract

This study unit is configured to execute an analysis of the influence of service quality, promotion, and price parameters in correlation with the customer satisfaction variable within the modern retail system, with the test object focused on Indomaret, Demak City. The data acquisition and processing procedures are implemented through a quantitative survey mechanism involving 100 respondent entities, utilizing a multiple linear regression algorithm as an analytical instrument to map the relationship between independent variables (service quality, promotion, price) and the dependent variable (customer satisfaction). The calculation results indicate that the service quality, promotion, and price components collectively generate a significant impact on the customer satisfaction variable.
THE STRATEGIC ROLE OF TRUST IN THE E-TAX SYSTEM TO ENCOURAGE TAX COMPLIANCE AND E-TAX SUSTAINABILITY Kurniawati, Nidya Oktavia; Nurhapsari, Risma; Tobing, Wesly Tumbur Ml; Prayuni, Novira Indah; Praningtyas, Paulina Kinanti Eka
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6646

Abstract

This study aims to analyze the influence of business actors' patriotism and tax penalties on e-tax trust, tax compliance, and the sustainability of the e-tax system. Taxes are the backbone of state revenue, but Indonesia's tax ratio is still low. The methodology used is a mixture of qualitative through interviews with at least 10 MSME owners in Central Java and quantitative with Structural Equation Model (SEM) analysis using Partial Least Square (PLS). The results show: tax compliance has a positive and significant effect on e-tax sustainability; trust in e-tax has a negative effect on sustainability and is not significant on compliance; business actors' patriotism has a positive effect on sustainability, compliance, and trust in e-tax; tax penalties have a positive effect on sustainability, a positive but not significant effect on compliance, and a negative effect on trust. Overall, e-tax sustainability is influenced by a combination of compliance, patriotism, trust, and sanctions, with complex dynamics between trust and penalties. These findings emphasize the importance of an integrative strategy that combines regulatory, persuasive, and emotional approaches so that the e-tax system can run effectively, sustainably, and gain public support.
Co-Authors Aninditiyah, Galuh Erlinda Sholihah Nurhapsari, Risma Praningtyas, Paulina Kinanti Eka Prayuni, Novira Indah Putri Rusdiana Sari Rahmania, Aftuqa Sholikatur Ratnaningrum Ratnaningrum, Ratnaningrum Tobing, Wesly Tumbur ML