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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 Role of Financial Performance in Mediating the Effect of Tax Planning and Corporate Social Responsibility on the Value of Property & Real Estate Companies Listed on the Indonesia Stock Exchange in 2020 - 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.742

Abstract

The purpose of this study is to find out an overview of how tax planning and corporate social responsibility in Property & Real Estate Sector Companies can affect company value through financial performance as a mediating variable in 2020 - 2023. The data used are financial statements and sustainable reports obtained from the Indonesia Stock Exchange website and the websites of each company with a total sample of 31 companies and 109 total observations. Panel data regression analysis was selected as an analysis technique to test the research data with the help of Eviews 12 software. The results of the tested hypothesis in the form of tax planning affect company value and financial performance, while corporate social responsibility affects company value and financial performance, as well as a significant influence of financial performance on company value. This study also obtained results in the form of a mediating role of financial performance in relation to corporate social responsibility and tax planning affecting company value
PENGARUH METACOGNITIVE AWARENESS DAN SOSIAL MEDIA ADDICTION TERHADAP PROKRASTINASI AKADEMIK PADA SISWA KOMPETENSI KEAHLIAN AKUNTANSI SMK NEGERI DI JAKARTA PUSAT Risma Nabila; Dwi Kismayanti Respati; Khansha Sindra Irfani
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 3 (2026): Volume 12 No. 3, September 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i3.17749

Abstract

This study aimed to examine the effects of metacognitive awareness and social media addiction on academic procrastination among Accounting students at public vocational high schools (SMK Negeri) in Central Jakarta. This study employed a survey method with a quantitative approach. The accessible population consisted of 178 eleventh-grade students majoring in Accounting at SMKN 2 Jakarta, SMKN 14 Jakarta, and SMKN 16 Jakarta, with a sample of 124 students. Data were collected using a questionnaire. The data were analyzed using descriptive statistics, normality tests, linearity tests, multiple linear regression analysis, coefficient of determination analysis, F-test, and t-test with the assistance of SPSS software. The results indicated that metacognitive awareness had a negative effect on academic procrastination. This was evidenced by a significance value of 0.000 < 0.05 and a regression coefficient of -0.343. Meanwhile, social media addiction had a positive effect on academic procrastination, as indicated by a significance value of 0.000 < 0.05 and a regression coefficient of 0.447. Furthermore, metacognitive awareness and social media addiction simultaneously had a significant effect on academic procrastination.
Pengaruh Praktik Keterampilan Mengajar (PKM) dan Kemampuan Technological Pedagogical And Content Knowledge (TPACK) Terhadap Kesiapan Menjadi Guru pada Mahasiswa Pendidikan di Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta: Pengabdian Nur Ayu Sulistiawati; Susi Indriani; Dwi Kismayanti Respati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7287

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Praktik Keterampilan Mengajar (PKM) dan kemampuan Technological Pedagogical Content Knowledge (TPACK) terhadap kesiapan menjadi guru pada mahasiswa pendidikan di Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data dikumpulkan melalui dokumentasi nilai Praktik Keterampilan Mengajar (PKM) dan penyebaran kuesioner untuk mengukur kemampuan TPACK serta kesiapan menjadi guru. Hasil penelitian menunjukkan bahwa: (1) Praktik Keterampilan Mengajar (PKM) berpengaruh positif dan signifikan terhadap kesiapan menjadi guru; (2) kemampuan Technological Pedagogical Content Knowledge (TPACK) berpengaruh positif dan signifikan terhadap kesiapan menjadi guru; dan (3) Praktik Keterampilan Mengajar (PKM) dan kemampuan TPACK secara simultan berpengaruh positif dan signifikan terhadap kesiapan menjadi guru. Hasil penelitian ini menunjukkan bahwa pengalaman praktik mengajar yang berkualitas serta kemampuan mengintegrasikan teknologi, pedagogi, dan materi pembelajaran merupakan faktor penting dalam meningkatkan kesiapan mahasiswa untuk menjadi guru profesional.
Perancangan Sistem Pencatatan Akuntansi Terintegrasi Berdasarkan SAK EP Pada Yayasan Pondok Pesantren Daarul Muta'alimin Putri Nabila Enov; Diah Armeliza; Dwi Kismayanti Respati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Yayasan pondok pesantren membutuhkan pencatatan yang tidak hanya merekam arus kas, tetapi juga mampu mengolah informasi piutang iuran santri, pembiayaan santri yang ditanggung, aset tetap, penyusutan, dan aktivitas unit usaha menjadi laporan keuangan yang dapat dipertanggungjawabkan. Penelitian ini bertujuan mengembangkan sistem pencatatan akuntansi terintegrasi berbasis Microsoft Excel berdasarkan prinsip pengakuan dan pengukuran SAK Entitas Privat serta penyajian laporan sesuai ISAK 335. Penelitian menggunakan metode Research and Development dengan model 4D yang meliputi define, design, develop, dan disseminate. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian sistem diuji menggunakan transaksi satu periode. Hasil pengembangan menghasilkan pencatatan satu pintu melalui Input_Jurnal yang terhubung dengan pemetaan akun otomatis, Rekap_Santri, Daftar_Aset, Rekap_Unit_Usaha, jurnal otomatis, pengolahan saldo, dashboard, dan lima komponen laporan keuangan. Uji coba menunjukkan transaksi dapat diproses secara seimbang sampai laporan siap cetak, sedangkan evaluasi pengguna menghasilkan penyempurnaan rekap unit usaha dari format bulanan menjadi tahunan. Sistem ini menyediakan alat bantu pencatatan yang lebih tertib, terintegrasi, mudah ditelusuri, dan sesuai dengan kebutuhan pertanggungjawaban keuangan entitas nonlaba.
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