Article Per Year (5 Year)
p-Index From 2020 - 2025
2.083
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Equity Management Studies and Entrepreneurship Journal (MSEJ) Journal of Trends Economics and Accounting Research Master: Jurnal Manajemen dan Bisnis Terapan Equity
Sriniyati
Politeknik YKPN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
DAMPAK ALOKASI DANA DESA TERHADAP PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BANTUL DAERAH ISTIMEWA YOGYAKARTA Siti Muslihah; Hilda Octavana Siregar; Sriniyati -
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 1 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.624 KB) | DOI: 10.30871/jaemb.v7i1.1027

Abstract

This study aimed to determine the impact of village funds on development and welfare in Bantul Regency Special Region of Yogyakarta. The study was conducted by comparing indicators of development and welfare between before and after the village funds. The sample of the study was 75 villages of Bantul Regency. The data analysis used paired sample t-test to saw the impact resulting from the allocation of village funds. The test results showed that there were significant differences in physical development and community welfare between before the existence of village funds and after the village funds were given. These results indicated that the provision of village funds by the government has an impact on physical development and community welfare in the Bantul Regency Special Region of Yogyakarta.
Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Sriniyati Sriniyati
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 1 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i1.1913

Abstract

Penelitian ini bertujuan untuk menguji pengaruh moral pajak, sanksi pajak, dan kebijakan pengampunan pajakterhadap kepatuhan pajak wajib pajak orang pribadi di Daerah Istimewa Yogyakarta. Variabel terikat penelitian ini adalah kepatuhan pajak wajib pajak orang pribadi. Variabel bebas terdiri atas moral pajak, sanksi pajak, dankebijakan pengampunan pajak. Penelitian ini menggunakan variabel kontrol yang terdiri atas jenis kelamin, umur, pendidikan, serta tingkat penghasilan. Penelitian ini dilakukan dengan metode survei menggunakan kuesioner. Penelitian ini menggunakan sampel sebanyak 106 responden yang merupakan wajib pajak orang pribadi. Pengambilan sampel dilakukan dengan metode convenience. Hipotesis penelitian ini diuji dengan menggunakan regresi berganda dengan tingkat signifikansi lima persen. Hasil penelitian ini menunjukkan bahwa moral pajak dan kebijakan pengampunan pajak berpengaruh secara positif dan signifikan terhadap kepatuhan pajak wajib pajak orang pribadi. Variabel sanksi pajak dan variabel kontrol yang digunakan dalam penelitian ini tidak berpengaruh secara signfikan terhadap kepatuhan pajak wajib pajak orang pribadi di Daerah Istimewa Yogyakarta.
Does Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia Florentina Cindy Finishtya; Sriniyati Sriniyati; Erlinda Nur Khasanah
Master: Jurnal Manajemen dan Bisnis Terapan Vol 1, No 2 (2021): Desember
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v1i2.12670

Abstract

ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.
Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Erlinda Nur Khasanah; Sriniyati Sriniyati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11494

Abstract

The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.
Minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Sriniyati; Erlinda Nur Khasanah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of personality, intrinsic value of work, and financial rewards toward career intention as a public accountant. This research is a type of quantitative research. The data of this research was collected with the survey method. The survey was conducted using a questionnaire distributed to 98 Accounting major students of universities in the Special Region of Yogyakarta. The data analyses were conducted with linear regression analysis with SPSS 26 version. The results of this study indicate that: personality has a significant effect on a career intention as a public accountant, the intrinsic value of work has a significant effect on a career intention as a public accountant, and financial rewards have a significant effect on a career intention as a public accountant.
Determinan Perilaku Penggunaan Dompet Digital Secara Berkelanjutan oleh Mahasiswa Akuntansi Sriniyati; Erlinda Nur Khasanah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1339

Abstract

One of the uses of technology in the field of financial services in this era is the emergence of financial technology in the form of digital wallets (e-wallets). The use of this digital wallet is considered practical, efficient, effective and facilitates mobility, especially for the younger generation (students). The results of previous research regarding the behavioral determinants of sustainable use of digital wallets showed inconsistencies. The purpose of this study was to examine the determinants of accounting student’s e-wallet continuance usage behavior. The determinants consisted of facilitating conditions, habit, and behavioral intention. Data used in this research was primary data collected by distributing questionnaires through 100 students at Vocational Colleges in Special Region of Yogyakarta. To test the hypotheses, this study used multiple regression analysis through the IBM SPSS Statistics 26. The results of this research provide empirical evidence that all hypotheses in this research are supported. The determinants tested include facilitating conditions (sig. 0,004), habit (sig. 0,000), and behavioral intention (sig. 0,001) had a positive and significant effects on e-wallet’s continuance usage behavior by accounting students.
Analisis Perilaku Keuangan Mahasiswa Vokasi Akuntansi di Yogyakarta Sriniyati Sriniyati; Erlinda Nur Khasanah
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7228

Abstract

The purpose of this study was to examine the effect of financial literacy, academic ability, and gender of accounting vocational students’s financial behavior. The data used in this research was primary data collected by distributing questionnaires to students majoring in accounting at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 223 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that financial literacy and academic ability had a positive and significant effects on financial behavior. Meanwhile, gender had no effect on financial behavior.
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 22 ATAS PEMBELIAN PUPUK SUBSIDI TAHUN 2022 PADA PT PERUSAHAAN PERDAGANGAN INDONESIA CABANG YOGYAKARTA Khasanah, Erlinda Nur; Sriniyati, Sriniyati; Susanti, Tia Ayu
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.6953

Abstract

The aim of this research is to analyze the suitability of calculations and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch, based on Undang-Undang No. 36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. This research was conducted using a descriptive research approach and quantitative secondary data sources. The results of the analysis showed that the calculation and reporting of Income Tax 22 for the purchase of subsidized fertilizer in 2022 at PT Perusahaan Dagang Indonesia Yogyakarta Branch has been carried out in accordance with Undang- Undang No.36 of 2008 and Peraturan Menteri Keuangan No. 41/PMK.010/2022. The rate used is 1.5% (one and a half percent) of the purchase price excluding VAT and is not final. Meanwhile, reporting by the treasurer/collector is carried out no later than 14 days after the tax period ends.
Determinan Kompetensi Mahasiswa Akuntansi Pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta Finishtya, Florentina Cindy; Sriniyati, Sriniyati
EQUITY Vol 25 No 1 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v25i1.4433

Abstract

Penelitian ini dilatarbelakangi oleh terbatasnya penelitian mengenai peranan faktor lingkungan dan faktor psikologis dalam meningkatkan kompetensi mahasiswa. Tujuan penelitian ini adalah untuk menguji pengaruh Learning Management System (LMS) dan Student Centered Learning (SCL) sebagai faktor lingkungan serta self-motivation dan self-efficacy sebagai faktor psikologis terhadap kompetensi mahasiswa. Data yang digunakan dalam penelitian ini adalah data primer melalui penyebaran kuesioner kepada mahasiswa jurusan akuntansi pada Perguruan Tinggi Vokasi di Daerah Istimewa Yogyakarta (DIY). Jumlah sampel terdiri dari 122 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda melalui program SPSS versi 26. Penelitian ini memberikan bukti bahwa LMS dan SCL tidak berpengaruh terhadap kompetensi mahasiswa. Sementara itu, self-motivation dan self-efficacy berpengaruh signifikan terhadap kompetensi mahasiswa.
The Effect Of Hotel And Restaurant Tax On Kabupaten Bantul’s Local Revenue In 2016-2024 Sriniyati; Alda Tri Yuliani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8565

Abstract

The purpose of this study was to examine the effects of hotel tax and restaurant tax towards Kabupaten Bantul’s local revenue (PAD). Data used in this research was time series data from 2016 until 2024. Data used in this research was secondary data collected from Kabupaten Bantul’s official website. To test the hypotheses, this study used hypotheses testing through the Warp PLS 8.0. The results of this study gave empirical evidence that hotel tax had a positive and significant effect on Kabupaten Bantul’s local revenue (PAD).
Co-Authors Alda Tri Yuliani Erlinda Nur Khasanah Finishtya, Florentina Cindy Florentina Cindy Finishtya Hilda Octavana Siregar Siti Muslihah Susanti, Tia Ayu