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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 Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Multidisciplinary Research and Literature (IJOMRAL) D'edukasi: Jurnal Pengabdian Masyarakat 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 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
Co-Authors Achmad Arshyoni Tsabiti Ismail Achmad Faisal Achmad Fauzi Agus Wibowo Alma Siwi Anggita Andrie Wiyogo Anis Alfi Annisa Chandra Rosmayani Annisa Fitri Anugrah Sari Ati Sumiati Dwi Handarini Faisal Labib Zulfiqar Firda Nurfazriati Ma’mudah Fitri Abriani Jinggili I Gusti Ketut Agung Ulupui Indra Pahala Mardi Mardi Mardi Mardi Mardi Nadya Pitaloka Najmatu Rahmah Ali Rindah Suharti S Suherman Saptono, Ari Sri Zulaihati Suparno Suparno Susanti, Santi Susi Indriani Unggul Purwohedi