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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Aplikasi Perpajakan
Retno Suwiyanti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DETERMINAN KEMUDAHAN, KEPERCAYAAN, PERSEPSI RISIKO, FITUR LAYANAN TERHADAP KEPUTUSAN PENGGUNAAN TRANSAKSI SHOPEEPAY DI JAKARTA S. Tiwi Anggraeni; Sulastri; Retno Suwiyanti
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1092

Abstract

ShopeePay merupakan salah satu fitur layanan dompet digital yang ditawarkan oleh Shopee untuk memudahkan bertransaksi. Tujuan mengetahui pengaruh kemudahan, kepercayan, persepsi risiko dan fitur layanan penggunaan secara simultan dan parsial terhadap keputusan penggunaan transaksi ShopeePay di Jakarta. Metode analisis pada penelitian ini menggunakan data primer kuantitatif, tahap uji yang dilakukan adalah: uji validitas, uji asumsi klasik, analisis Regresi Linear Berganda, uji F, uji t, dengan menggunakan alat bantu pengujian SPSS. Data yang digunakan dalam penelitian ini diperoleh dengan cara menyebarkan kuesioner kepada 150 responden melalui google form. Hasil penelitian ini menunjukkan bahwa variabel kemudahan, kepercayaan, persepsi risiko dan fitur layanan secara simultan dan parsial berpengaruh signifikan terhadap keputusan penggunaan transaksi ShopeePay di Jakarta.
Faktor-Faktor Yang Mempengaruhi Keputusan Nasabah Dalam Pemilihan Kredit Kepemilikan Rumah (KPR) Dimas Zaenal Arifin; Siti Aisyah; Retno Suwiyanti
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i2.1980

Abstract

The establishment of Islamic banks is one of the signs of the growth of the Indonesian banking industry. Sharia Home Ownership Credit (KPR) is a type of KPR that uses transactions in accordance with Islamic law. Clients who use the KPR financing facilities from Islamic banks will not experience fluctuating bank interest rates and uncertainty when obtaining home ownership credit. The purpose of this research is to determine the influence of factors such as religiosity, literacy, and costs on customers' decisions to use mortgage services at Islamic banks. This research is qualitative in nature, and the method used is a survey. Customers of Islamic banks who take out home purchase loans through the mortgage service in the Jabodetabek area are the respondents of this study. Using the non-probability sampling method, a questionnaire with a sample of one hundred people was distributed online to residents of Jabodetabek. The data analysis used is multiple linear regression analysis. Next, the data were collected with the help of SPSS Version 27. The test results show that the variables Religiosity (X1) and Literacy (X2) partially have a positive and significant impact on customers' decisions to choose mortgage services at Islamic banks (Y). Conversely, the variable Cost (X3) has a negative and significant impact on customers' decisions to choose mortgage services at Islamic banks. (Y).
PENGARUH PENERAPAN GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERTAMBANGAN Tifal Rahmawati; Retno Suwiyanti
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.400

Abstract

Green accounting, also known as environmental accounting, is accounting that involves environmental costs or budgets in company activities. Green accounting also identifies, presents, and discloses a company's environmental impact and performance. This study aims to analyze the effect of the application of independent variables—green accounting and environmental performance—on the dependent variable, firm value, in the mining sector listed on the Indonesia Stock Exchange and participating in PROPER for the 2019-2023 period. This study employed multiple linear regression with SPSS version 30 as the analytical tool. The data used in this study were secondary data in the form of annual reports from mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. A purposive sampling technique was used, resulting in seven sample companies. The results of this study indicate that both green accounting and environmental performance partially influence firm value. Simultaneously, both green accounting and environmental performance influence firm value.
Good Corporate Governance dan Dampaknya terhadap Kinerja Keuangan Perusahaan Makanan dan Minuman yang Terdaftar di BEI ., Nurul Diana Amelia; Retno Suwiyanti
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.474

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan metode penelitian kepustakaan dan dokumentasi. Data-data yang digunakan merupakan data sekunder yang diperoleh dari annual report perusahaan manufaktur makanan dan minuman yang telah diaudit pada periode 2019-2023. Teknik alat analisis yang digunakan dalam penelitian ini terdiri dari uji asumsi klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi. Berdasarkan hasil penelitian menunjukan Dewan Direksi berpengaruh positif signifikan terhadap Kinerja Keuangan. Dewan Komisaris berpengaruh positif signifikan terhadap Kinerja Keuangan. Komite Audit tidak berpengaruh signifikan terhadap Kinerja Keuangan. Sedangkan Dewan Direksi, Dewan Komisaris dan Komite Audit secara simultan berpengaruh signifikan terhadap Kinerja Keuangan pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2023.
Co-Authors ., Nurul Diana Amelia Dimas Zaenal Arifin S. Tiwi Anggraeni Siti Aisyah SULASTRI Tifal Rahmawati