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Journal : Jurnal Simki Economic

Pengaruh Pengetahuan Tentang Laporan Keuangan Terhadap Minat Mahasiswa dalam Berinvestasi Saham dengan Preferensi Risiko Sebagai Variabel Moderasi Dewi Kusuma Wardani; Agustin Dwi Hapsari
Jurnal Simki Economic Vol 5 No 1 (2022): Volume 5 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i1.123

Abstract

This study was conducted with the aim of testing the relationship between knowledge of financial statements and student interest in investing in stocks with risk preference as a moderating variable. The data in this study were obtained from 100 respondents from accounting students of the Faculty of Economics, Sarjanawiyata Tamansiswa University using quantitative description methods and primary data in the form of questionnaires. The sample in this study was obtained using a snowball sampling technique. The result of this research is that knowledge about financial statements has an effect on increasing student interest in investing in stocks.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi Dewi Kusuma Wardani; Luthfia Dita Nistiana
Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i2.141

Abstract

This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.
Minat Penggunaan Terhadap Penggunaan Sesungguhnya Quick Response Code Indonesia Standard (Qris) Di Era New Normal Dewi Kusuma Wardani; Anggi Nofita Sari
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.145

Abstract

This study was conducted with the aim of testing the effect of interest in using the actual use of QRIS. The data in this study were obtained from 100 respondents from the University of Sarjanawiyata Tamansiswa using descriptive quantitative methods and using primary data. The sample in this study was obtained using a snowball sampling technique. The results of this study indicate that interest in using has a positive effect on the actual use of QRIS
The Effect of Learning Behavior on the Level of Understanding of Accounting with Emotional Intelligence as a Moderating Variable Maria Yunita Hendriyani Radu; Dewi Kusuma Wardani
Jurnal Simki Economic Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i1.484

Abstract

This study aims to investigate whether understanding in accounting can be affected by learning behavior patterns. In addition, this study also aims to identify a possible relationship between learning behavior patterns and the level of understanding in accounting, taking into account the moderating effect of emotional intelligence. The method used in this study was convenience sampling, with a total sample of 86 respondents who were students of the Accounting study program at Sarjaniwiyata Tamansiswa University. The data taken for this study is primary data obtained through a questionnaire containing the responses from the respondents. The analysis technique applied is path analysis, where learning behavior serves as the independent variable, the level of understanding of accounting as the dependent variable, and emotional intelligence as the moderator variable. The results of the analysis show that learning behavior has the potential to influence the level of understanding of accounting. In addition, emotional intelligence also has the potential to moderate the influence between learning behavior and learning interest on the level of understanding of accounting. This finding has important implications in the context of this research.