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All Journal Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Multidisciplinary Research and Literature (IJOMRAL) D'edukasi: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi Akurasi
Dwi Kismayanti Respati
Accounting Education, Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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ANALISIS KECUKUPAN MODAL PADA BANK KONVENSIONAL DI INDONESIA Fitri Abriani Jinggili; Mardi Mardi; Santi Susanti; Dwi Kismayanti Respati
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2767

Abstract

The problem is still found disparity in the results of research on capital adequacy in conventional banks in Indonesia, therefore conducted testing the influence of rentability, liquidity, and business efficiency on capital adequacy in conventional banks in Indonesia. The research using quantitative methods on 87 Conventional Banks with purposive sampling techniques 4 criteria, so that obtained 71 samples of conventional banks. The data in this research is secondary data from the annual reports of conventional banks in the 2019 period. The research method used is multiple linear regression analysis. This research concluded that rentability, liquidity, and business efficiency are considered to be the dominant and significant factors influencing and improving capital adequacy in Conventional Banks. Therefore, this research focuses any factors to know influence on capital adequacy. This is because capital adequacy has a very important function in carrying out operational activities Keywords: Conventional Banks, Rentability, Liquidity, Business Efficiency, Capital Adequacy
Analysis of Tax Aggressiveness on the Consumer Non-Cyclicals, Property and Real Estate Sector Companies in the Indonesia Stock Exchange, 2018-2019 Firda Nurfazriati Ma’mudah; Achmad Fauzi; Mardi Mardi; Dwi Kismayanti Respati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2595

Abstract

This study aims to analyze the tax aggressiveness influenced by Leverage, Capital Intensity and Inventory Intensity in consumer non-cyclicals, property and real estate sector companies on the Indonesia Stock Exchange for the 2018-2019 period. Using descriptive quantitative method, and a sample of 72 companies, the data were analyzed by multiple linear regression, t and F statistic tests and and coefficient of determination. The results of hypothesis testing are that leverage has a significant positive effect on tax aggressiveness capital intensity has a significant positive effect on tax aggressiveness, while inventory intensity has a significant negative effect on tax aggressiveness. Simultaneously leverage, capital intensity and inventory intensity have a significant effect on tax aggressiveness leverage effect, capital intensity and inventory intensity on tax aggressiveness is 44.9% and the remaining 55.1% is influenced by other factors that have not been studied. It is suggested that the next research uses other sector companies and enlarges the number of samples, and uses CSR, liquidity, profitability variables to influence the company's tax aggressiveness. This research can be used as information for potential investors to carefully invest the company's capital.
THE INFLUENCE OF LEVERAGE, COMPANY SIZE, FREE CASH FLOW ON PROFIT MANAGEMENT OF IDX-LISTED MANUFACTURING COMPANIES: PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Andrie Wiyogo; Ati Sumiati; Sri Zulaihati; Dwi Kismayanti Respati
Indonesian Journal of Economy, Business, Entrepreneurship and Finance Vol. 1 No. 2 (2021): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v1i2.14

Abstract

This research aims to determine the effect of Leverage, Firm Size, and Free Cash Flow on Earnings Management. The data collection method used is the Study Documentation method. The affordable collection in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019 with 190 companies. Data collection by collecting data on the annual financial report on Indonesia Stock Exchange (IDX) web. The sample used was as many as 128 companies using random sampling techniques. The data analysis techniques used are multiple linear regression analysis, descriptive statistics analysis, pre-requirement, classic assumption, and hypothesis testing. Multiple linear regression analysis indicates that variables have a relation. Descriptive statistics analysis indicates an overview of each variable. Pre-requirement test analysis indicates data is distributed normally. Classic assumption test indicates data acceptable. Moreover, the hypothesis test result concludes that all hypotheses are acceptable. Based on the analysis, it is shown that leverage harms earnings management. Firm size has a positive effect on earnings management. Moreover, free cash flow harms earnings management. Then the coefficient determination in this study was 12,4% which showed the ability of leverage, firm size and free cash flow influencing earnings management while the rest were influenced by other factors not examined.
ANALISIS MODEL LEARNING CYCIE 7E DAN PROBLEM BASED LEARNING TERHADAP KEMAMPUAN BERPIKIR KRITIS DALAM MATA PELAJARAN AKUNTANSI DI SMK PERSADA HUSADA INDONESIA KOTA BEKASI Alma Siwi Anggita; Ati Sumiati; Sri Zulaihati; Dwi Kismayanti Respati
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.4048

Abstract

The problem in this study is that there are differences in students' critical thinking skills between the Learning Cycle 7E and Problem Based Learning models. This study aims to determine the differences in students' critical thinking skills using the 7E Learning Cycle and Problem Based Learning models. This study uses a quantitative approach with experimental methods, and the data analysis techniques used are data analysis requirements testing and hypothesis testing. The results of this study conclude that the 7E Learning Cycle and Problem Based Learning models can improve the critical thinking skills of students majoring in accounting at SMK Persada Husada Indonesia Bekasi City. There is a significant difference between the 7E Learning Cycle model and the Problem Based Learning model in improving students' critical thinking skills at SMK Persada Husada Indonesia Bekasi City. Better results were obtained by the Learning Cycle 7E learning model compared to the Problem Based Learning learning model as evidenced by the average score of students on the posttest results. It was proven that the posttest results in Learning Cycle 7E were higher than Problem Based Learning. And the results of the study, for aspects of analyzing and concluding the two learning models were appropriate to use because respondents in the experimental class and control class did not find any errors during the posttest. Keywords : Learning Cycle 7E Model, Problem Based Learning, Critical Thinking Ability
Pengaruh Praktik Kerja Industri Dan Kompetensi Kejuruan Terhadap Kesiapan Kerja Dengan Mediasi Efikasi Diri Pada Siswa Kelas XII Kompetensi Keahlian Akuntansi Di SMK Negeri Jakarta Selatan Nadya Pitaloka; Ati Sumiati; Dwi Kismayanti Respati
Jurnal Ilmiah Econosains Vol 20 No 2 (2022): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0202.02

Abstract

This research was conducted with the aim of knowing the effect of industrial work practice, vocational competence, and self-efficacy on job readiness and the effect of industrial work practice and vocational competence on job readiness through self-efficacy in Class XII students of Accounting Skills Competence at the South Jakarta State Vocational High School. This research is a quantitative research with survey method. The population used is 174 with a sample of 114 students. The data analysis technique used is influence analysis or path analysis through the SPSS 24 program. The research results obtained, namely there is a positive and significant influence on industrial work practices, vocational competence, and self-efficacy on job readiness partially, and there is a positive and significant influence on practice industrial work on job readiness through self-efficacy and vocational competence on job readiness through self-efficacy.
Pengaruh Non Performing Financing, Beban Operasional Pendapatan Operasional, dan Ukuran Perusahaan Terhadap Bank Pembiayaan Rakyat Syariah di Indonesia Annisa Fitri Anugrah Sari; Achmad Fauzi; Dwi Kismayanti Respati
Econosains Jurnal Online Ekonomi dan Pendidikan Vol 20 No 2 (2022): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0202.01

Abstract

This study aims to determine the effect of Non-Performing Financing, Operating Expenses, Operating Income, and Company Size on the Profitability of Islamic Rural Banks in Indonesia. The data collection technique used is the library data source by collecting data using documentation techniques. The affordable population in this study is the Islamic Rural Banks (BPRS), registered with the Financial Services Authority (OJK) in 2018 - 2020 with a total of 144 banks. Data is obtained from the BPRS annual financial report on the OJK website. The sample used was 102 BPRS using the random sampling technique and the Isaac and Michael formula. The results of this study indicate that the NPF has a significant negative effect on profitability because the higher the NPF value, the lower the profitability. Then, the BOPO significantly negatively affects profitability because the higher the BOPO value, the lower the profitability. The company's size does not affect profitability because the more total assets owned, the more costs needed so that profitability decreases. NPF, BOPO, and company size have a significant positive effect on profitability because the higher the value of these three variables, the higher the profitability. The coefficient of determination describes the ability of NPF, BOPO, and company size that affect profitability by 22.8%, while the rest is influenced by other factors that have not been studied.
THE EFFECT OF FIELD EXPERIENCE PROGRAM AND TEACHER PROFESSIONAL PERCEPTIONS ON INTEREST TO BECOME TEACHER WITH SELF-EFFICIENCY MEDIATION Rindah Suharti; Unggul Purwohedi; Dwi Kismayanti Respati
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v2i1.67

Abstract

This study aims to determine the effect of the Field Experience Program (PPL) and the perception of the teaching profession on the interest in becoming a teacher through self-efficacy. The sample size was calculated using data from 201 of the 452 students in the Educational Study Program at the Faculty of Economics, UNJ, in 2017 and 2018. The PPL variable uses secondary data, namely the PPL value. Meanwhile, the variables of professional perception, self-efficacy, and interest in being a teacher used primary data derived from the researcher's questionnaire distribution results. This type of research is quantitative with a survey method. This study's results indicate no influence between PPL and interest in becoming a teacher. There is a positive and significant influence. Self-efficacy in teaching is influenced by exposure to PPL and how one views the teaching profession; this effect was both positive and statistically significant. And self-efficacy mediates between the Field Experience Program (PPL) and the perception of the teaching profession on interest in becoming a teacher.
PENGARUH LITERASI KEUANGAN, KONTROL DIRI, DAN TEMAN SEBAYA TERHADAP PERILAKU MENABUNG SISWA SMK NEGERI DI WILAYAH JAKARTA BARAT Achmad Faisal; Achmad Fauzi; Dwi Kismayanti Respati
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 2 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.119 KB) | DOI: 10.53067/ijomral.v2i2.85

Abstract

This research aims to determine the Effect of Financial Literacy, Self-Control, and Peers on the Saving Behavior of Students of State Vocational High Schools, 11th-grade Accounting and Financial Institutions in Region II, West Jakarta. With an affordable population totalling 251 students, such as Vocational High School 45 Jakarta, Vocational High School 13 Jakarta, and Vocational High School 17 Jakarta. The sample in this study was 152 respondents with a proportional random sampling technique and Isaac and Michael Formula. The method of data collection is by questionnaire. The data analysis techniques are descriptive analysis, test analysis requirements, and hypothesis testing. The results of this study show that there is a positive and significant influence between financial literacy on saving behaviour, self-control on saving behaviour, and peers on saving behaviour. In addition to having a positive and significant effect simultaneously between financial literacy, self-control, and the saving behaviour of peers. In this investigation, the coefficient of determination was calculated to be 29.8%; the remaining percentage was affected by other aspects that did not investigate
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
PENINGKATAN LITERASI KEUANGAN PELAKU UMKM DI DESA CIBITUNG TENGAH Agus Wibowo; Dwi Kismayanti Respati; S Suparno; Ari Saptono; S Suherman; Indra Pahala
D'edukasi: Jurnal Pengabdian Masyarakat Vol 3, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v3i1.16537

Abstract

Kajian tentang literasi keuangan kaitannya dengan kewirausahaan berkembang sangat signifikan hingga saat ini. Pengetahuan dan keterampilan mengakses aneka sumber daya keuangan memungkinkan pelaku usaha untuk berinvestasi secara strategis guna mendapatkan keunggulan kompetitif. Kegiatan pengabdian kepada masyarakat (PKM) bagi pelaku UMKM di Desa Cibitung Tengah, Kecamatan Tenjolaya, Bogor, bertujuan mengedukasi pentingnya pemahaman keuangan atau literasi keuangan mereka. Selain itu, PKM juga dibarengi dengan bimbingan inklusi keuangan mengenai pemenuhan kebutuhan permodalan dan akses dana untuk kegiatan usaha para pelaku UMKM. Secara keseluruan, kegiatan PKM terlaksana sesuai target. Hal ini dapat dilihat dari animo peserta kegiatan yang sangat tinggi, sejak pembukaan PKM sampai dengan penutupan. Kendala yang dihadapi antara lain: ketidaktersediaan perangkat suara yang sesuai, sehingga penyampaian materi tidak terdengar jelas oleh peserta, dan internet yang tidak lancar, menjadikan praktik online tidak berjalan efektif. Kegiatan PKM perlu melibatkan banyak pihak dari kalangan perguruan tinggi, maupun pemangku kepentingan terkait. Kolaborasi ini akan berkontribusi positif bagi para pelaku UMKM di Desa Cibitung Tengah, baik dari sisi kebijakan maupun pengembangan usaha.
Co-Authors Achmad Faisal Achmad Fauzi Agus Wibowo Alma Siwi Anggita Andrie Wiyogo Anis Alfi Annisa Chandra Rosmayani Annisa Fitri Anugrah Sari Ati Sumiati Faisal Labib Zulfiqar Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili I Gusti Ketut Agung Ulupui Indra Pahala Mardi Mardi Mardi Mardi Mardi Nadya Pitaloka Rindah Suharti S Suherman Saptono, Ari Silvia Arvina Anggraeni Sri Zulaihati Suparno Suparno Susanti, Santi Susi Indriani Unggul Purwohedi