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DRIVERS OF ACADEMIC CHEATING AMONG VOCATIONAL ACCOUNTING STUDENTS: THE ROLE OF MOTIVATION, SELF-EFFICACY, PROCRASTINATION, AND TECHNOLOGY MISUSE Isnaini, Zahrofa Dinillah; Mardi; Respati, Dwi Kismayanti
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0602.02

Abstract

This study examines how learning motivation, self-efficacy, procrastination, and the misuse of information technology influence academic cheating among 11th grade accounting students in East Jakarta. These four variables were chosen because they represent essential internal and external drivers of academic behavior. Using a quantitative approach and proportional random sampling, with study population consisted of 180 students and sample size of 123 students. Data analysis was conducted using SPSS version 25, which included multiple regression analysis. The findings reveal that motivation and self-efficacy negatively affect cheating, while procrastination and technology misuse increase its likelihood. These results emphasize the importance of enhancing students’ intrinsic motivation and digital ethics to reduce dishonest behavior in vocational settings.
The Effect of Free Cash Flow to Equity, Price/Earning Ratio and Profitability on Stock Prices of the Financial Sector Listed on The Idx Period 2022-2025 Salsabila, Alifia; Sumiati, Ati; Respati, Dwi Kismayanti
Research Trend in Technology and Management Vol. 3 No. 4 (2025): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i4.106

Abstract

This study aims to examine the effect of free cash flow to equity, price/earnings ratio, and profitability on stock prices in the financial sector listed on the Indonesia Stock Exchange (IDX) during the 2022-2025 period. The research method used is a quantitative method with secondary data in the form of financial reports obtained from the Indonesia Stock Exchange website. The research sample consisted of 35 financial companies selected using a purposive sampling technique. Data analysis techniques used were classical assumption testing, descriptive statistical analysis, multiple linear regression testing, and partial and simultaneous hypothesis testing. The results show that partially, free cash flow to equity and price/earnings ratio have no effect on stock prices, while profitability is proven to influence stock prices. Meanwhile, price/earnings ratio and profitability are proven to influence stock prices simultaneously. The contribution of free cash flow to equity, price/earnings ratio, and profitability variables in influencing stock prices is 24%.
Digital Financial Literacy, Entrepreneurial Competencies and Local Government Initiatives: Keys to SMEs’ Sustainability Sumiati, Ati; Respati, Dwi Kismayanti; Lutfia, Annisa; Jati, Kuat Waluyo
Journal of Applied Data Sciences Vol 7, No 1: January 2026
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v7i1.997

Abstract

This study examines the sustainability of Small and Medium-Sized Enterprises (SMEs’) in the Special Region of Yogyakarta, Indonesia, by assessing the combined effects of local government initiatives, digital financial literacy, and entrepreneurial competencies. The objective is to determine how these factors enhance long-term business viability in an increasingly digital economy. A mixed-method design was employed. In the qualitative phase, observations and in-depth interviews with officials from the Department of Industry and Trade explored the policy environment and SMEs’’ challenges, and themes from this stage were used to refine the survey instrument. In the quantitative phase, a structured survey of 338 SME owners measured digital financial literacy, entrepreneurial competencies, and sustainability practices. Data were analyzed using partial least squares structural equation modeling, including reliability and validity assessment, model fit evaluation, and bootstrapped hypothesis testing. Results show that both digital financial literacy (β = 0.546) and entrepreneurial competencies (β = 0.367) significantly influence SME sustainability, jointly explaining over 70% of the variance. The region’s policy environment—through initiatives such as incubation programs, Jogja Mark, the Sibakul Jogja platform, QR code payment adoption, and training—plays an enabling role in this relationship. The findings emphasize that digital financial literacy has the stronger effect, highlighting the importance of secure payment use, budgeting, and record-keeping for resilience and growth. The study contributes by integrating local policy, digital literacy, and entrepreneurial competency into a single empirical model, offering novel evidence on how these dimensions interact to support SME sustainability. The results provide actionable guidance for policymakers to strengthen digital financial capacity and tailor competency programs to sectoral needs.
Pemutakhiran Standar Operasional Prosedur (SOP) Siklus Penerimaan dan Pengeluaran Kas Pada Yayasan Al-Qoyyim Sukoharjo Jawa Tengah Yuda; Khairunnisa, Hera; Respati, Dwi Kismayanti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0306.07

Abstract

This study aims to provide suggestions for updating the Standard Operating Procedures (SOP) related to the income and expenditure cycle of the Al-Qoyyim Foundation in Sukoharjo. The sample of the research subjects was the Al-Qoyyim Foundation in Sukoharjo, Central Java, which is an institution engaged in social and humanitarian assistance. This study was conducted because the Standard Operating Procedures (SOP) implemented by the Al-Qoyyim Foundation in the form of spreadsheets and Microsoft Word were not equipped with adequate visual representations and had several shortcomings in their implementation, so that a more comprehensive SOP update was needed, namely an SOP with a flowchart. The research method used a qualitative method using the ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) as a design development framework. Research data were obtained through interviews or questionnaires and various documents and other reference sources. Data collection techniques were observation, interviews, and documentation. The results of the study show that the researcher has succeeded in compiling a proposal for updating the SOP for the cash receipt and disbursement cycle for the Al-Qoyyim Sukoharjo Foundation with an SOP format in the form of a flowchart which is expected to increase the efficiency of cash management, reduce the potential for irregularities, and guarantee the credibility of financial reports presented to donors and stakeholders.