Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal Sains Student Research Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Pendidikan dan Kebudayaan Jurnal Pendidikan dan Kebudayaan
Daffany Viroza
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH PENGGUNAAN BAHASA INDONESIA DALAM PENGUNGKAPAN LAPORAN KEUANGAN OLEH NON-AKUNTAN: SEBUAH ANALISIS KUALITATIF BERBASIS LITERATUR Daffany Viroza; Amelia Kartika; Putri Yasmin; Aril Sharon Saragih; Ayu Nadira Wulandari
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 5 (2024): Oktober : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i5.2716

Abstract

This study aims to analyze the impact of using the Indonesian language in financial reporting disclosures, particularly for non-accountants. Using a qualitative literature-based approach, this article identifies how the use of language influences the understanding of financial reports, as well as the challenges faced in simplifying accounting terminology. The literature review results indicate that simplifying language in financial reporting disclosures can improve transparency and comprehension, but there are still difficulties in conveying technical terms accurately without compromising the essence of financial information.This study concludes that the effective use of Indonesian in financial reports can enhance accessibility and trust among non-accountant stakeholders. However, further efforts are needed to simplify technical terms and improve financial literacy to support better financial reporting disclosures.
Optimalisasi Anggaran Kas dalam Meningkatkan Efisiensi Pengelolaan Keuangan Daffany Viroza; Putri Yasmin; Muhammad Rizal
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4171

Abstract

Cash budget optimization is a crucial aspect of enhancing financial management efficiency within an organization. This study aims to analyze cash budget optimization strategies to improve efficiency and financial stability. Using a descriptive qualitative approach, the research examines factors influencing cash management, including systematic financial planning, cost control, technology utilization, and human resource competency. The findings indicate that implementing an integrated cash budget optimization strategy can enhance operational efficiency, reduce the risk of financial deficits, and improve organizational liquidity. The use of technology in cash management systems also proves to increase financial transparency and accountability in both the public and private sectors. Therefore, cash budget optimization is a strategic step that must be implemented in financial management to achieve long-term efficiency and financial sustainability.
Pengaruh Literasi Keuangan dan Pengendalian Diri terhadap Manajemen Keuangan Pribadi Mahasiswa Akuntansi Angkatan 2022-2025 Universitas Negeri Medan Putri Yasmin; Daffany Viroza; Seniman Hati Zebua; Hesly Irawanda Naibaho; Gita Mori Sevira Br Tarigan
Jurnal Intelek Insan Cendikia Vol. 2 No. 10 (2025): OKTOBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan pengendalian diri (self control) terhadap manajemen keuangan pribadi mahasiswa akuntansi Universitas Negeri Medan angkatan 2022-2025. Latar belakang penelitian ini didasari oleh fenomena kurang optimalnya pengelolaan keuangan mahasiswa, yang sering kali disebabkan oleh rendahnya pemahaman keuangan dan lemahnya kemampuan mengendalikan diri terhadap pengeluaran. Jenis penelitian ini adalah kuantitatif dengan metode survei menggunakan kuesioner. Populasi penelitian meliputi seluruh mahasiswa aktif program studi akuntansi, dengan sampel sebanyak 50 responden yang diambil melalui teknik simple random sampling. Data dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS versi 26. Hasil uji F menunjukkan bahwa literasi keuangan dan self control secara simultan berpengaruh positif dan signifikan terhadap manajemen keuangan pribadi. Hasil uji t menunjukkan bahwa kedua variabel independen berpengaruh signifikan secara parsial, dengan self control memiliki pengaruh paling dominan. Temuan ini mengindikasikan bahwa mahasiswa yang memiliki tingkat literasi keuangan tinggi dan kemampuan mengendalikan diri yang baik cenderung mampu mengelola keuangannya dengan lebih efektif dan bertanggung jawab. Secara keseluruhan, penelitian ini menegaskan pentingnya peningkatan literasi keuangan serta pengendalian diri melalui pembelajaran dan edukasi keuangan di lingkungan perguruan tinggi.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Persepsi Mahasiswa UNIMED Tentang Pembentukan Undang-Undang Kilat, Studi Kasus: (Undang-Undang Kontroversial Di Universitas Negara Medan) Nuh Yabest Sinaga; Parlaungan Gabriel Siahaan; Novridah Reanti Purba; Muhammad Arif Siagian; Daffany Viroza; Anggie Pricyla Sianturi; Gita Mori Sevira Br Tarigan
Jurnal Pendidikan dan Kebudayaan (JURDIKBUD) Vol. 5 No. 2 (2025): Juli: Jurnal Pendidikan dan Kebudayaan (JURDIKBUD)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurdikbud.v5i2.6168

Abstract

Fast-track legislation refers to a legislative process that proceeds rapidly, oftenwithout adequatepublic participation and is considered lacking in transparency.This study employs a descriptive qualitative method with data collection techniquesincluding observation, interviews, and documentation. The number of respondentsto be studied is approximately ten. The research focuses on one or more laws thatare considered controversial by the public, such as the Military Law (TNI Law), theJob Creation Law (Omnibus Law), and the Mineral and Coal Mining Law (MinerbaLaw). The aim of this study is to analyze the perceptions of Unimed students towardthe formation of fast-track legislation, particularly those that frequently sparkpublic controversy. This study aims to analyze the perceptions of Unimed studentsregarding the formation of fast-tracked legislation, particularly those that oftentrigger public controversy. The research is expected to provide an overview of theextent to which students understand, respond to, and critique the practice ofexpedited lawmaking, as well as highlight its impact on public trust in the legal drafting process in Indonesia. The findings indicate that the majority of UNIMEDstudents have a negative perception of fast-tracked legislation, as the process isconsidered rushed, lacks public participation, and does not follow a transparentdeliberative mechanism. The conclusion of this study is that the absence of publicinvolvement in the legislative process strengthens students' distrust in legislativeinstitutions, fosters a skeptical attitude, and even encourages their involvement incritical movements as a form of social control.
Co-Authors Amelia Kartika Anggie Pricyla Sianturi Aril Sharon Saragih Ayu Nadira Nadira Wulandari Gita Mori Sevira Br Tarigan Hesly Irawanda Naibaho Muhammad Arif Siagian Novridah Reanti Purba Nuh Yabest Sinaga Parlaungan Gabriel Siahaan Putri Yasmin Seniman Hati Zebua