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All Journal INCOME : Jurnal Akuntansi dan Keuangan
Wany, Eva Wany
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Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KOMPETENSI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT. SUKSES BAHARI LOGISTIC SURABAYA Wany, Eva Wany; Abidin, Khoirul Abidin; Prayitno, Budi; Kholidiah, Kholidiah
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.332

Abstract

The Study aims to examine and analyzes the effect of competence and organizational commitmen at PT. Success of Maritime Logistics Surabaya. The sampling techniques used in this research is saturated sampling (Census), with a total sampel of 35 respondent. The analiysis technique used in this research is multiple linears regressions analysis technique. The result of the analysis show that competence and organizational commitment simultaneously have a significant effect on managerial performance at PT. Success Bahari Logistics Surabaya, Competence (X1) partially has a significan effect on managerial performances at PT. Success of Maritime Logistics Surabaya. Organizational Commitment (X2) partially has a significant effects on managerial performances at PT. Success of Maritime Logistics Surabaya
Pengaruh Pemanfaatan Electronic Commerce Dan Penggunaan Sistem Informasi Akuntansi Terhadap Minat Dalam Berwirausaha Wany, Eva Wany; Dilla Octaviani, Dilla
Income Vol 5 No 1 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i1.360

Abstract

Penelitian ini bertujuan agar dapat bermanfaat bagi pengembangan kebijakan, pendidikan kewirausahaan, dan pengembangan strategi bisnis di era digital. Meskipun teknologi membuka peluang bisnis besar di Indonesia, rendahnya minat masyarakat terhadap kemajuan teknologi masih menjadi tantangan. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode convenience sampling sebagai metode sampel yang ditentukan dengan menyediakan beberapa kriteria sebagai pertimbangan sehingga diperoleh jumlah sampel 40 Responden. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian membuktikan ternyata variabel e-commerce (X1) dan sistem informasi akuntansi (X2) berpengaruh secara signifikan terhadap minat dalam berwirausaha pada mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya. Kata Kunci: Elesctronic Commerce, Sistem Informasi Akuntansi, Minat Berwirausaha
Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia) Wany, Eva Wany; Lestari, Dinda Putri
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v5i2.485

Abstract

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
HUBUNGAN ANTARA PENDAPATAN DAN KONSUMSI ROKOK DENGAN KESEJAHTERAAN FINANSIAL GEN Z Ramadhani, Dela Sifa; Wany, Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.503

Abstract

Cigarettes are one of the world's uncardified world health problems. The number of smokers in the world in 2015 is estimated to 1.3 billion people in which Indonesia is ranked first of the largest smokers in ASEAN with an amount of 65 million smokers and 69 percent of dominated teenagers. World Health Organization (WHO) establishes a reduction in cigarette consumption as one of the targeted NCDS global targets to be achieved by 2025 with the actions priority of tax rates of all taxes of cigarettes to reduce cigarette demand. Financial welfare is a fundamental thing to achieve in the manheuismhe son. Financial welfare reflects the administrative financial status of utuatiki undergoes a comfortable and prosperous child. . The results of the study (Wijayanti, 2023) states that the attitude of the guitarizer has a comparison to the welfare of the life. If someone has a baguan's life's attitude then will be luiruis with the preaching of the powers, so it can produce financial marketing. Evolution of income affects the consumer response as a reference in determining how much cigarette consumption this may intend to influence the financial welfare. In connection with this, this study aims to analyze the effect of individual income factors and cigarette consumption to the financial welfare of genes Z. By using a simple linear regression model. The data used is obtained from the Say of the questionnaire to the Z. GEN. The results of this study found that factor
PERAN AKUNTAN, INTEGRASI INOVASI ARTIFICIAL INTELLIGENCE (AI) DAN INTERNET OF THINGS (IoT) DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 Septiyanti, Resty Dwi; Wany, Eva Wany; Prayitno, Budi
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.504

Abstract

The development of information and communication technology, especially through the integration of Artificial Intelligence (AI) and Internet of Things (IoT) innovations, has had a major impact on many sectors, including the world of accounting. Economic digitalization, which is part of the preparations towards Society 5.0, requires the accounting profession to adapt to various new technologies that can increase efficiency and accuracy in the accounting process. This research aims to explore the role of accountants in facing the digital era and Society 5.0 and examine how the integration of AI and IoT can be applied in accounting practice. The method used is a qualitative method with a literature study approach and interviews with accounting practitioners and technology experts. The research results show that accountants need to increase their competence in understanding and utilizing AI and IoT to optimize accounting performance and provide added value in the organization. In facing Society 5.0, accountants are expected to become agents of change who not only manage financial information, but can also manage big data and new technology to create smarter and data-based decisions.
ANALISIS DAMPAK KENAIKAN TARIF CUKAI HASIL TEMBAKAU DAN FENOMENA DOWNTRADING ROKOK TERHADAP PENERIMAAN NEGARA DAN PRODUKSI TEMBAKAU DOMESTIK 2023 P, Ginanjar Perdana; Wany, Eva Wany; Prayitno, Budi
Income Vol 5 No 2 (2024): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.505

Abstract

Cukai hasil tembakau adalah salah satu sumber pendapatan negara yang dikelola melalui APBN yang memiliki peran krusial untuk mengelola semua sumber pendapatan negara dan mengalokasikan ke berbagai sektor seperti penyelenggaraan pemerintahan, pendidikan, kesehatan, infrastruktur, pertahanan, hingga stabilisasi ekonomi di seluruh wilayah NKRI. Penelitian ini bertujuan untuk mengetahui dampak kebijakan kenaikan tarif cukai hasil tembakau dan tren downtrading hasil tembakau terhadap penerimaan negara di tahun 2024. Kajian ini menggunakan pendekatan metode penelitian kulitiatif desktiptif. Data yang digunakan adalah data sekunder, Hasil dari penelitian ini menunjukkan bahwa tarif cukai hasil tembakau sangat berpengaruh terhadap penerimaan cukai. Pada Tahun 2020 pendapatan cukai hasil tembakau sebesar 82,8%, pada tahun 2021 sebesar 96,6%, pada tahun 2022 sebesar 96,4, dan pada tahun 2023 sebesar 96,2% dari total pendapatan cukai. Kebijakan kenaikan Cukai secara bertahap dari tahun 2020 hingga 2023 berdampak pada peningkatan penerimaan Cukai Hasil Tembakau.
“Saving Decision dalam Mental Accounting : Generasi Milenial, Generasi Z dan Cryptocurrency” Purnomo, Devina Erita; Wany, Eva Wany
Income Vol 6 No 1 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i1.506

Abstract

This research analyzes the phenomenology that occurs in the digital era in millennials and generation z who work as employees of a company or as entrepreneurs. This approach was chosen because it allows to explore the meaning contained in the life experiences of the research subjects. And this research uses qualitative methods, with primary data sources that use data collection techniques through interviews by measuring several variables, namely: (1) saving decision, (2) mental accounting, (3) millennial generation and generation z, (4) cryptocurrency. The purpose of this study is to understand the decision to save, budget, and invest in cryptocurrency assets of millennials and generation z in several cities in Indonesia. Keywords : Saving Decision, Mental Accounting, Millenial Generation, Cryptocurrency
Co-Authors Abidin, Khoirul Abidin Budi Prayitno Dilla Octaviani, Dilla Kholidiah, Kholidiah Lestari, Dinda Putri P, Ginanjar Perdana Purnomo, Devina Erita Ramadhani, Dela Sifa Septiyanti, Resty Dwi