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All Journal Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Didaktik : Jurnal Ilmiah PGSD STKIP Subang Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Applied Data Sciences Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Multidisciplinary Research and Literature (IJOMRAL) D'edukasi: Jurnal Pengabdian Masyarakat Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi, Perpajakan dan Auditing International Journal of Economics, Accounting, and Management Jurnal Ekonomi, Manajemen, Akuntansi Akurasi IJEMA
Dwi Kismayanti Respati
Accounting Education, Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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THE INFLUENCE OF FAMILY ENVIRONMENT, PEER ENVIRONMENT, AND LEARNING INTEREST ON STUDENTS' LEARNING OUTCOMES IN CLASS X OF BASIC ACCOUNTING AT SMK NEGERI JAKARTA TIMUR Anis Alfi; Unggul Purwohedi; Dwi Kismayanti Respati
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 4 (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.v2i4.134

Abstract

Research was conducted with the aim to find out the influence of the family environment on student learning outcomes, the influence of the peer environment on student learning outcomes, and the effect of interest in learning on student learning outcomes. Research is intended for class X students of basic accounting subjects in the accounting and financial skills program at East Jakarta State Vocational School. The reachable the affordable population for this research is 178 students consisting of class X students at 46 State Vocational Schools Jakarta, 40 State Vocational Schools Jakarta, 50 State Vocational Schools Jakarta. The sample of this research is 122 students. total over sample was chosen according to the Isaac and Michael formula, with an error rate of 5%. This study uses a sampling technique a proportional random sampling technique. The data obtained via method uses the questionnaire method for the independent variable, while the dependent variable uses secondary data in the form of an Odd Semester End Assessment. Data processing is done by performing data analysis techniques including multiple regression equation, analysis data requirements test, classical assumption test, model feasibility test, and hypothesis test. The decision on the results of processing the research data is there is a positive and significant influence between the family environment on learning outcomes, there is a positive and significant influence between the peer environment on learning outcomes, and there is a positive and significant influence between learning interest on learning outcomes. The coefficient of determination in this study is 23.8%.
Pengaruh Efikasi Diri, Bimbingan Karir dan Lingkungan Kampus Terhadap Kesiapan Kerja Mahasiswa: (Studi Kasus Mahasiswa Tingkat Akhir Fakultas Ekonomi Universitas Negeri Jakarta) Annisa Chandra Rosmayani; Dwi Kismayanti Respati; Susi Indriani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4311

Abstract

Penelitian ini bertujuan untuk memahami pengaruh efikasi diri, bimbingan karir dan lingkungan kampus terhadap kesiapan kerja mahasiswa tingkat akhir. Metode penelitian yang digunakan adalah kuantitatif dengan partisipan dari 105 mahasiswa tingkat akhir angkatan tahun 2017-2020 Fakultas Ekonomi Universitas Negeri Jakarta. Analisis data dilakukan menggunakan uji T, uji F, dan koefisien determinasi. Hasil penelitian menyimpulkan hal-hal berikut. Pertama, efikasi diri memiliki pengaruh positif dan signifikan terhadap kesiapan kerja mahasiswa. Kedua, bimbingan karir juga memiliki pengaruh positif dan signifikan terhadap kesiapan kerja mahasiswa. Ketiga, lingkungan kampus memiliki pengaruh positif dan signifikan terhadap kesiapan kerja mahasiswa. Selanjutnya, efikasi diri, bimbingan karir dan lingkungan kampus secara bersama-sama berpengaruh positif dan signifikan terhadap kesiapan kerja mahasiswa.
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.
PERAN FASILITAS LABORATORIUM AKUNTANSI DAN LITERASI DIGITAL TERHADAP HASIL BELAJAR KOMPUTER AKUNTANSI YANG DIMODERASI MOTIVASI BELAJAR PADA SISWA SMK NEGERI Achmad Arshyoni Tsabiti Ismail; Mardi; Dwi Kismayanti Respati
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2026): Volume 11 No. 04 Desember 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8918

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas laboratorium akuntansi dan literasi digital terhadap hasil belajar komputer akuntansi denganmotivasi belajar sebagai variabel moderasi pada siswa SMK Negeri Jakarta Timur. Pendekatan penelitian ini menggunakan metode kuantitatif dengan teknikpengumpulan data melalui angket dan dokumentasi. Populasi penelitian mencakup 124 siswa kelas XI program keahlian Akuntansi dan Keuangan Lembaga. Sampel penelitian ditentukan dengan teknik proportionate random sampling. Hasil penelitian menyimpulkan bahwa: fasilitas laboratorium akuntansi berpengaruh signifikan terhadap hasil belajar komputer akuntansi; literasi digital berpengaruh signifikan terhadap hasil belajar komputer akuntansi; motivasi belajar tidak memoderasi pengaruh fasilitas laboratorium akuntansi terhadap hasil belajar; motivasi belajar tidak memoderasi pengaruh literasi digital terhadap hasil belajar komputer akuntansi. Dengan demikian, dapat diartikan bahwa fasilitas laboratorium akuntansi dan literasi digital berperan penting dalam meningkatkan hasil belajar siswa, namun peran motivasi belajar belum mampu memperkuat hubungan tersebut.
Peran Kinerja Keuangan Dalam Memediasi Pengaruh Perencanaan Pajak Dan Corporate social responsibility Terhadap Nilai Perusahaan Property & Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati; Dwi Handarini
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 8 (2024): IJEMA - Agustus 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Tujuan penelitian ini diantaranya untuk mengetahui gambaran bagaimana perencanaan pajak dan corporate social responsibility pada Perusahaan Sektor Property & Real Estate dapat mempengaruhi nilai perusahaan melalui kinerja keuangan sebagai variabel mediasi pada tahun 2020 - 2023. Data yang digunakan adalah laporan keuangan dan laporan berkelanjutan yang diperoleh dari website Bursa Efek Indonesia maupun website masing-masing perusahaan dengan jumlah total sampel sebanyak 31 perusahaan dan 109 total observasi. Analisis regresi data panel terpilih sebagai teknik analisis untuk menguji data penelitian dengan bantuan software Eviews 12. Hasilnya dari hipotesis yang teruji berupa perencanaan pajak mempengaruhi nilai perusahaan dan kinerja keuangan, sementara corporate social responsibility mempengaruhi nilai perusahaan dan kinerja keuangan, serta adanya pengaruh signifikan kinerja keuangan terhadap nilai perusahaan. Penelitian ini juga memperoleh hasil berupa adanya peran mediasi dari kinerja keuangan dalam kaitan corporate social responsibility dan perencanaan pajak mempengaruhi nilai perusahaan
Pengaruh Risk Tolerance, Expected Return, Dan Pengetahuan Investasi Terhadap Keputusan Investasi Cryptocurrency Mahasiswa FEB Di Jabodetabek Rio Alfandi Putra; Susi Indriani; Dwi Kismayanti Respati
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.11394

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risk tolerance, expected return, dan pengetahuan investasi terhadap keputusan investasi cryptocurrency pada mahasiswa Fakultas Ekonomi dan Bisnis (FEB) di perguruan tinggi negeri wilayah Jabodetabek. Fenomena meningkatnya jumlah investor muda di Indonesia, khususnya pada instrumen cryptocurrency yang memiliki tingkat risiko dan volatilitas tinggi, mendorong pentingnya memahami faktor-faktor yang memengaruhi pengambilan keputusan investasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner berbasis Google Forms menggunakan skala Likert lima poin. Sampel penelitian terdiri atas 96 mahasiswa FEB yang telah melakukan investasi cryptocurrency. Teknik analisis data dilakukan menggunakan perangkat lunak SPSS versi 30 melalui uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji parsial (uji t), uji simultan (uji F), serta uji koefisien determinasi. Hasil penelitian menunjukkan bahwa risk tolerance, expected return, dan pengetahuan investasi secara parsial berpengaruh positif dan signifikan terhadap keputusan investasi cryptocurrency mahasiswa. Selain itu, ketiga variabel independen tersebut juga terbukti secara simultan memberikan pengaruh positif dan signifikan terhadap keputusan investasi. Temuan penelitian ini menunjukkan bahwa keputusan investasi cryptocurrency pada mahasiswa tidak hanya dipengaruhi oleh keberanian dalam menghadapi risiko dan harapan memperoleh keuntungan, tetapi juga oleh tingkat pengetahuan investasi yang dimiliki. Oleh karena itu, peningkatan literasi investasi serta pemahaman mengenai karakteristik risiko dan potensi keuntungan cryptocurrency menjadi faktor penting dalam membentuk keputusan investasi yang lebih rasional dan bertanggung jawab
Pengaruh Environmental, Social, And Governance Disclosure, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Abdul Aziz Shobirin; ⁠Tresno Eka Jaya R; Dwi Kismayanti Respati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, and Governance (ESG) Disclosure, ukuran perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Penelitian ini menggunakan metode pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling dengan jumlah observasi sebanyak 135 data. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak atau software Eviews 13 dengan estimasi model terpilih Random Effect Model (REM). Hasil penelitian menunjukkan bahwa ESG Disclosure tidak berpengaruh terhadap nilai perusahaan, yang mengindikasikan bahwa pengungkapan aspek lingkungan, sosial, dan tata kelola belum menjadi pertimbangan utama investor dalam menilai perusahaan. Ukuran perusahaan tidak berpengaruh terhadap nilai perusahaan, karena besarnya aset perusahaan belum mampu meningkatkan nilai perusahaan. Sementara itu, profitabilitas berpengaruh positif terhadap nilai perusahaan, yang menunjukkan bahwa semakin tinggi kemampuan perusahaan dalam menghasilkan laba, maka semakin tinggi pula nilai perusahaan. Hasil penelitian ini memberikan implikasi bahwa perusahaan perlu memprioritaskan peningkatan kinerja keuangan sebagai upaya meningkatkan nilai perusahaan, selain tetap meningkatkan kualitas pengungkapan ESG sebagai bentuk komitmen terhadap praktik bisnis yang berkelanjutan
THE INFLUENCE OF INDEPENDENT COMMISSIONERS, AUDIT QUALITY, AND FINANCIAL DISTRESS ON EARNINGS MANAGEMENT Seto Aji Sampurno; Dwi Kismayanti Respati; Santi Susanti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.788

Abstract

Earnings management is a series of actions taken by company management to increase reported earnings in a certain accounting period, without corresponding growth in the company's long-term earnings. This is done by managers to satisfy personal interests or boost the market value of the company so that it will look profitable for users of financial information. This study aims to empirically examine the effect partially and simultaneously between the independent variables of independent commissioners, audit quality, and financial distress with the dependent variable of earnings management. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2022. The sampling technique used is simple random sampling method with the final sample being 100 sample companies with a total of 200 observational data. The data analysis technique in this study used multiple linear regression analysis and the data was processed with the help of the SPSS Version 25 program. The results of this study indicate that independent commissioners partially had a significant negative effect on earnings management, audit quality partially had no effect on earnings management, and financial distress partially had a significant positive effect on earnings management. The results of research by independent commissioners, audit quality, and financial distress simultaneously have an influence on earnings management.
Digital Financial Literacy, Entrepreneurial Competencies and Local Government Initiatives: Keys to SMEs’ Sustainability Ati Sumiati; Dwi Kismayanti Respati; Annisa Lutfia; Kuat Waluyo Jati
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; Hera Khairunnisa; Dwi Kismayanti Respati
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.
Co-Authors Abdul Aziz Shobirin Achmad Arshyoni Tsabiti Ismail Achmad Faisal Achmad Fauzi Agus Wibowo Alma Siwi Anggita Andrie Wiyogo Anis Alfi Annisa Chandra Rosmayani Annisa Fitri Anugrah Sari Annisa Lutfia Ati Sumiati Diah Armeliza Dwi Handarini Faisal Labib Zulfiqar Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili Hera Khairunnisa I Gusti Ketut Agung Ulupui Indra Pahala Jati, Kuat Waluyo Khansha Sindra Irfani Mardi Mardi Mardi Mardi Mardi Nadya Pitaloka Najmatu Rahmah Ali Nur Ayu Sulistiawati Putri Nabila Enov Rindah Suharti Rio Alfandi Putra Risma Nabila S Suherman Saptono, Ari Seto Aji Sampurno Sri Zulaihati Suparno Suparno Susanti, Santi Susi Indriani Unggul Purwohedi Yuda ⁠Tresno Eka Jaya R