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All Journal Jurnal Manajemen Terapan dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Akuisisi : Jurnal Akuntansi AKUNTANSI DEWANTARA Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Informatika Ekonomi Bisnis JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Jurnal Bina Akuntansi Jurnal Ilmu Manajemen Profitability Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ilmiah Akuntansi Peradaban juremi: jurnal riset ekonomi INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Pendidikan Dasar dan Sosial Humaniora Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi EXERO : Journal of Research in Business and Economics Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH TARIF DAN SISTEM PERPAJAKAN TERHADAP NIAT MELAKUKAN PENGGELAPAN PAJAK Dewi Kusuma Wardani; Nurfitri Rahmawatiningsih
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.281

Abstract

This study aims to examine whether tax rates and the taxation system affect the intention to commit tax evasion. This study took a sample of students at the Tamansiswa University of Yogyakarta. In this study the authors used a sampling technique using covenience sampling, in collecting data the authors used a questionnaire. From distributing the questionnaires, 100 respondents were obtained. The results of this study indicate that the tax rate has a positive effect on the intention to commit tax evasion. The tax system has no effect on the intention to commit tax evasion.
PENGARUH PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN PEMAHAMAN AJARAN TAMANSISWA TRI PANTANGAN TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI Dewi Kusuma Wardani; Sella Putri Andini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p301-315

Abstract

Looking at the current situation, fraudulent behavior commited by accountants and accounting student as prospective accountants still occurs frequently. This study aims to examine the effect of misuse of information technology and understanding of tamansiswa tri pantangan teachings on academic fraud behavior of accounting students as prospectives accountant.. The research method used is quantitative. The sample in this study was obtained from accounting students from the 2019-2021 batch at Sarjanawiyata Tamansiswa University, using the convenience sampling method. The number of samples used were 114 respondents. Data analysis in this study used multiple regression analysis. The results of the study show that misuse of information technology has a positive effect on academic fraud behavior. Meanwhile, understanding of the teachings of tamansiswa tri pantangan have a negative effect on academic cheating behavior. The research is used for consideration for student and universities in responding to cases of academic fraud in order to maintain the quality of academic learning. The results of this study are expected to provide information for universities so that they can evaluate regulations or policies regarding academic cheating. Strictly speaking, regulations can reduce the level of academic fraud so that in the future there will be no more cases of academic fraud in tertiary institutions
Penerapan Ajaran Tri Nga dan Pertimbangan Pasar Kerja pada Minat Berkarir di Bidang Perpajakan Dewi Kusuma Wardani; Sinta Devi
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.753

Abstract

The purpose of this study was to determine the effect of the application of Tri Nga's teachings and labor market considerations on interest in a career in the field of taxation by using quantitative methods. Data collection uses primary data by distributing questionnaires to accounting students at Sarjanwiyata Tamansiswa University, Yogyakarta. Sampling method using convenience sampling. Data collection is carried out by distributing the Google Form link through the WhatsApp application. Data processed by 100 respondents. The results of this study indicate that the application of Tri Nga's teachings has a positive effect on interest in taxation careers, while labor market considerations do not affect interest in taxation career.
Persepsi Kemanfaatan dan Persepsi Kemudahan pada Minat Membayar PBB Menggunakan Go-Pay dengan Sikap Penggunaan sebagai Variabel Intervening Dewi Kusuma Wardani; Anita Primastiwi; Hermalia Hermalia
EXERO : Journal of Research in Business and Economics Vol 3, No 1 (2020)
Publisher : Fakultas Ekonomi, Universitas Sanata Dharma Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.945 KB) | DOI: 10.24071/exero.v3i1.4240

Abstract

This study aims to examine whether the perceived usefulness and perceived convenience affect the interest in paying land and building tax using go-pay through the use attitude as an intervening variable. This research method uses quantitative description methods and primary data using a questionnaire. The study took a sample of 87 respondents who used go-pay and were taxpayers of land and building in Sleman Regency. The sampling technique using convenience sampling technique. Data were collected by leaving a questionnaire in the google form and questionnaire.The results of this study indicate that the perceived usefulness and perceived ease of use have a positive effect on the attitude of use. Perceptions of usefulness, perceived ease of use and attitudes of use have a positive effect on interest in paying land and building taxes using go-pay. perceived usefulness and perceived convenience have a positive effect on interest in paying land and building tax using go-pay through usage attitudes.
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK SYARIAH Uum Helmina Chaerunisak; Dewi Kusuma Wardani; Zara Tri Prihatiningrum
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 5 No. 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.818 KB)

Abstract

This study aims to determine the effect of capital adequacy ratio, financing to deposite ratio and operating costs of operating income on healthy returns on. This study uses data which is a time series cross section data from sharia banking statistics from 2015-2018 and 2019 (only January to August because the most recent data) is registered with Otoritas Jasa Keuangan (OJK). Data collection methods in this study used purposive sampling. Analysis of the data used is multiple linear regression. The classic assumption tests used in this study are the normality test, the multicollinearity test, the heteroscedasticity test, and the autocorrelation test. The results of this study indicate that the capital adequacy ratio does not affect the return on assets, operational costs of operating income negatively affect the return on assets.
THE INFLUENCE OF THE EFFECTIVENESS OF INTERNAL CONTROL AND OBSERVANCE OF ACCOUNTING RULES ON ACCOUNTING FRAUD Dewi Kusuma Wardani; Feny Nuraini
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 9, No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.502

Abstract

This study aims to explain the influence of the effectiveness of internal control and observance of accounting rules on accounting fraud. The method used is quantitative. The data used is a data source by distributing the Google Form link to the Village Office in the Imogiri District via WhatsApp using a convenience sampling technique. Respondents who filled out as many as 111 respondents. The results of the study explain that the effectiveness of internal controls has no effect on accounting fraud, while compliance with accounting rules has an effect on accounting fraud. The higher the effectiveness of management control and compliance with accounting regulations, the lower the level of accounting fraud. Conversely, the weaker management's internal control and compliance with accounting rules, the greater the fraud that occurs.Keywords: Internal Control Effectiveness, Compliance With Accounting Rules, Accounting Fraud
KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI CILACAP: DAMPAK APLIKASI SAKPOLE, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN Dewi Kusuma Wardani; Tri Wulandari
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 1 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i1.34379

Abstract

The purpose of this study was to determine the effect of service quality, taxation and Sakpole application on motor vehicle taxpayer compliance. Quantitative methods are used in research methods. Questionnaires were distributed to 90 respondents in Cilacap who are motor vehicle taxpayers using a Google form. Data were analyzed using IBM SPSS version 25, and convenience sampling was used as the sampling strategy. The conclusion of this study is that motor vehicle tax compliance in Cilacap is driven by tax sanctions. In contrast, taxpayer compliance in Cilacap is not affected by the quality of service or the application of Sakpole.
Pengaruh Efikasi Diri dan Perfeksionisme terhadap Prokrastinasi Akademik dengan Akademik Burnout sebagai Variabel Intervening yang Dilakukan oleh Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta di Masa Perkuliahan Daring Adia Adi Prabowo; Dewi Kusuma Wardani; Anita Primastiwi
JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Vol. 7 No. 1 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpeka.v7n1.p67-78

Abstract

In today's rapidly changing and highly competitive society, young people suffer from high levels of psychological distress such as anxiety, depression, and panic disorders because of high expectations for their academic performance and maintenance of their abilities. Mental health problems in college graduates are caused by poor academic performance, deteriorating financial circumstances, relationship problems, and loneliness. This research was conducted to determine the effect of self-efficacy and perfectionism on academic procrastination with academic burnout. This type of research uses a quantitative descriptive, purposive sampling technique used to collect a sample of 130 samples conducted at the University of Bachelor of Science, Tamansiswa, Yogyakarta, undergraduate students of the Accounting study program semesters 1, 3 and 7. PLS-SEM analysis is used in this research method, testing PLS analysis. -SEM uses the Outer Model and Inner Model. The results of this study indicate that: the hypothesis of Self-Efficacy, Perfectionism, and Academic Burnout has a positive effect on procrastination. Meanwhile, the variable Self-Efficacy and the variable Perfectionism have no effect on procrastination through academic burnout.
PENGARUH LITERASI KEUANGAN, LINGKUNGAN SOSIAL DAN AJARAN TAMANSISWA ”OPOR BEBEK MATENG SAKA AWAKE DEWE” TERHADAP PENGELOLAAN KEUANGAN Dewi Kusuma Wardani; Meita Dwi Lestari
Jurnal Manajemen Terapan dan Keuangan Vol. 12 No. 03 (2023): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v12i03.22123

Abstract

This study aims to analyze the effect of financial literacy, social environment, and Tamansiswa teachings "Opor Bebek Mateng Saka Awake Dewe" on financial management. This study uses a quantitative approach using primary data. The population in this study were students at the Tamansiswa University of Yogyakarta and the samples obtained were 111 respondents. Sampling used the accidental sampling method and IBM SPSS Statistics 20 for data analysis. The independent variables of the research are financial literacy, social environment and Tamansiswa teachings "Opor Bebek Mateng Saka Awake Dewe" while financial management is the dependent variable. The results of this study concluded that leuangan literacy has a positive effect on financial management, while the social environment and Tamansiswa teachings "Opor Bebek Mateng Saka Awake Dewe" have no effect on financial management.
PENGARUH PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING: THE EFFECT OF TAX PLANNING ON COMPANY PERFORMANCE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE Titis Tatas Nugraheni; Dewi Kusuma Wardani
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.323-333

Abstract

This study aims to examine a conceptual framework that predicts whether tax planning affects company performance through earnings management as an Intervening variable. The sample in this study is manufacturing companies of all sectors listed on the IDX in 2014-2018. The data is analyzed using Partial Least Square (PLS) with the help of smartPLS. The results of this study show the influence of variable relationships directly that tax planning has no effect on earnings management. Earnings management has no effect on the company's performance. Tax planning has no effect on the performance of the company. This study also examine variables indirectly that show results that earnings management could not mediate the effect of tax planning on the performance of the company.
Co-Authors Adia Adi Prabowo Agustin Dwi Hapsari Anggi Nofita Sari Anita Primastiwi Arwiyah Nurul Aini Ayu Wulandari Azka Redo Fahlefi Danis Tri Hastuti Istiani Desi Khoiriyah Deviena Tanira Dorathea Magdalena Funan Baljanan Elisabeth Yanuarista Elsa Ayu Agustin Elva Latifah Salsabila Ely Jupita Lestari Erika Violenta Pesirahu Fenansia Eryasari Pratama Feny Nuraini Fidia Nur Rahmadini Fiki Bela Oktavia Fiolia Hayu Dewanti Fitri Aprilia Kusuma Dewi Hermalia Hermalia Isti Farin Julianti Ketut Sukarte Laudiya Agnes Sikteubun Lidwina Christine Mau Luthfia Dita Nistiana Maria Elvira Trifonia Dawa Maria Yunita Hendriyani Radu Meita Dwi Lestari Nur Anita Chandra Putry Nurfitri Rahmawatiningsih Ria Herawati Risda yani Rosina Helisastri Safira Widya Putriane Sella Putri Andini Setia Fany Anggraeni Pratiwi Seventiara Maria Eka Putri Djando Simon Pulung Nugroho Sinta Devi Taufan Adi Kurniawan, Taufan Adi Titis Tatas Nugraheni Tri Wulandari Uum Helmina Chaerunisak Valentina Desi Wulandari Vera Anggrenita Wahyu Tri Susilowati Wilhelmus Wagener Kaleka Yohana Gabrielis Mura Maing Yuan Novita Indriyanti Yuli Prihatni Zara Tri Prihatiningrum