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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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AKUNTANSI BELIS DALAM ADAT PERKAWINAN MASYARAKAT KABUPATEN SIKKA, NTT Dewi Kusuma Wardani; Elisabeth Yanuarista
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1543

Abstract

AbstrakSistem belis masyarakat Maumere mencatat semua transaksi yang terjadi dalam adat, maka kedua sistem tersebut tidak dapat dipisahkan. Data yang jelas juga akan dihasilkan dari pencatatan yang akurat dan menyeluruh. Oleh karena itu, menyimpan catatan yang akurat tentang setiap transaksi atau peristiwa keuangan yang terjadi selama proses pernikahan sangatlah penting. Tujuan dalam penelitian ini untuk mendeskripsikan akuntansi belis dalam hal pengidentifikasian, pengukuran, dan pengkomunikasian, penyajian dan pengungkapan akuntansi serta makna tradisi belis dalam proses perkawinan masyarakat Maumere. Metode yang digunakan dalam penelitian yaitu kualitatif dari hasil wawancara dan observasi. Penelitian ini menyimpulkan bahwa identifikasi dalam belis memiliki arti penting karena transaksi ekonomi dapat digunakan sebagai sumber pengukuran dan komunikasi dalam industri akuntansi. Sesuai dengan nilai wajar yaitu harga pasar yang berlaku pada saat terjadinya transaksi, prosedur pengukuran beli dilakukan dalam penelitian ini. Oleh karena itu, harga pembelian segera dicatat dalam proses pengakuan setelah penyelesaian transaksi pembelian. Peneliti juga memberikan contoh catatan keuangan dan jurnal yang dapat digunakan dalam acara pembelian saat menyampaikan belis. Ini berfungsi sebagai titik referensi penting untuk acara belis di masa depan sebagai bukti dokumentasi dan masalah ekonomi. Kata Kunci: Belis, pencatatan, pengkomunikasian, pengukuran, akuntansi AbstractThe Maumere community belis process is inseparable from the recording process because it contains all transactions that occur in the custom, good and correct recording will produce clear information as well. Therefore, it is very important to apply a good accounting process to record events or economic transactions that occur in the marriage process. The purpose of this study is to describe belis accounting in terms of identifying, measuring, and communicating, presenting and disclosing accounting and the meaning of the belis tradition in the marriage process of the Maumere community. The method used in the research is qualitative from the results of interviews and observations. The results of the study state that dentification in belis can be said to be relevant because economic transactions can be identified as a source of measurement and communication in accounting, this study shows the process of measuring belis, measured using fair value "fair value" which is in accordance with the market price set at that time. So that in the recognition process, the value of the belis is recorded at the stage when the belis occurs, In communicating belis, researchers provide an overview of journals and financial reports that can be used in the belis event, meaning that this becomes a reference material in the next belis event as documentary evidence and consideration in the economy. Keywords: Belis, recording, communicating, measuring, accounting
Niat Melakukan Whistleblowing Kecurangan Akademik: Moralitas Individu dan Pemahaman Tri Pantangan Dewi Kusuma Wardani; Isti Farin
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3287

Abstract

This study aims to determine the effect of individual morality and understanding of Tamansiswa’s tri taboo teachings on the intention to commit whistleblowing for academic fraud. This type of research is quantitative research. Data collection in this study used primary data by distributing quetionnaires via Google form to respondents. The population in this study were accounting students at the Tamansiswa University of Yogyakarta and the samples obtained were 125 respondents. The sampling technique used is convenience sampling. The independent variables in this study are individual morality and understanding of Tamansiswa’s tri taboo teachings, while the intention to do whistleblowing is the dependent variable. The results of this study explain that individual morality and understanding of the tri taboo teachings of tamansiswa have a significant effect on the intention to whistleblowing on academic fraud, and individual morality has a positive effect on the intention to commit whistleblowing, understanding of the tri taboo teachings of tamansiswa has a positive effect on the intention to do whistleblowing on academic fraud.
Pengaruh Pemungutan Pajak atas Transaksi Cryptocurrency dan Literasi Keuangan terhadap Niat Berinvestasi pada Cryptocurrency Dewi Kusuma Wardani; Erika Violenta Pesirahu
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i1.243

Abstract

The transformation of information technology gave birth to the latest innovations, one example of which is public access to the financial transaction sector. The purpose of this study is to determine the effect of tax collection on cryptocurrency transactions and financial literacy on the intention to invest in cryptocurrency. This research uses a type of research using quantitative methods whose data uses statistical analysis and uses numbering. The population used in this study is all millennial generation in the istmewa area of Yogyakarta. The sample used for this study was a millennial generation with an age range of 18-50 years totaling 114 people. Sample collection technique with snowball sampling model where the distribution of questionnaires to resonence is carried out online, how to distribute questionnaires using social media (WhatsApp, Twitter, and Instagram). The study used multiple linear regression analysis. In the research that has been done, it can be concluded that tax collection on cryptocurrency transactions does not have an influence on investment intentions. Financial literacy has a positive influence on the intention to invest in cryptocurrencies. The results of research and discussion of each variable illustrate that financial literacy has an influence on the intention to invest in cryptocurrency for respondents, most of whom are students. This proves that financial literacy such as understanding and skills in managing finances have been applied well by students when deciding to invest.
PENGARUH PERSEPSI ETIS DAN RELIGIUSITAS TERHADAP NIAT UMKM MELAKUKAN PINJAMAN ONLINE PADA MASA COVID-19 Dewi Kusuma Wardani; Simon Pulung Nugroho; Adia Adi Prabowo
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 2 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v29i2.296

Abstract

The high of the online loan platforms growth is a solution for MSME to raising fund during the Covid-19 pandemic. However, online loans are known have unethical business process and violate religious value. This study was conducted to capture whether a persons ethical and religious perceptions can reduce the intention to make an online loan. This study uses questionnaires to collect data and snowball sampling method to get sample. This study uses multiple regression analysis to analize the data. This study found two results. First, ethical perceptions can reduce the intention to make online loans. Second, religiousity has no effect on intention to make online loans. The implication of this research is that borrowers use their ethical perception to reduce ther intention to make online loans rather than their religious values. Therefore, online loans platforms should increase ethical value in their business processes by not charging too high interest and more humane collection process.
PEMAHAMAN TRI NGA DAN PEMAHAMAN TRI N TERHADAP MINAT BERWIRAUSAHA Dewi Kusuma Wardani; Laudiya Agnes Sikteubun
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1355

Abstract

The purpose of this study was to examine the influence of understanding of the Tri-Nga and understanding of the Tri-N on the interest in entrepreneurship. This research methode is a snowball sampling survey with a quantitave approach. Data collection using a questionnaire. used in this study is multiple regression analysis Entrepreneurs have an important role in a country economy, this is because the presence and role of entrepreneurs greatly influences various aspects, especially aspects of life and society and economy. For this reason students are directed to take part in the entrepreneurship programs in order to foster entrepreneurial concentration. The results of this study indicatte that understanding of the Tri-Nga and unerstanding of the Tri-N affect the interest in entrepreneurship.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE WITH PROFITABILITY AS AN INTERVENING VARIABLE Dewi Kusuma Wardani; Yohana Gabrielis Mura Maing
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8064

Abstract

This research aims to analyze the influence of corporate social responsibility on company performance with profitability as an intervening variable in mining companies listed on the Indonesia Stock Exchange (BEI). This research uses a descriptive quantitative approach with the research sample consisting of 21 mining companies listed on the IDX during the 2017-2022 period. The analytical method used is multiple regression analysis and path analysis. The research results show that corporate social responsibility has a positive effect on company performance, profitability has a positive effect on company performance, corporate social responsibility has a positive effect on profitability and profitability is proven to mediate the effect of corporate social responsibility on company performance.
PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Ketut Sukarte
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.1727

Abstract

The purpose of this study was to determine the effect of taxpayer perceptions of tax authorities' service quality on taxpayer compliance with risk preference as a moderating variable. This study uses a quantitative design. The data was obtained from distributing online questionnaires with the Google form. The sampling technique used is incidental sampling. The number of samples used amounted to 217 respondents. In this study several tests were carried out such as validity test, reliability test, classic assumption test, f-test, determinant coefficient test, t-test with a significance value of 0.05. The results of the study prove that the taxpayer's perception of the quality of tax authorities' services has a positive effect on taxpayer compliance. Risk preference cannot moderate the influence of taxpayer perceptions about the quality of tax authorities' services on taxpayer compliance
Pengaruh Penurunan Pajak Pertambahan Nilai (PPN) dan Gaya Hidup Terhadap Minat Pembelian Mobil Bersubsidi di Kota Yogyakarta Dewi Kusuma Wardani; Setia Fany Anggraeni Pratiwi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6964

Abstract

Study seeks to analyze the effect of VAT reduction, lifestyle and social environment on the interest in buying subsidized cars in the city of Yogyakarta. This study utilizes quantitative descriptive research and collects primary data through the use of questionnaires. The study includes 140 respondents working in Yogyakarta city. Sampling methodology in this study involved snowball sampling. Data analysis is multiple regression analysis. This study provides results that the decrease in VAT has no effect on the interest in buying subsidized cars, while the lifestyle and social environment of consumers have a positive effect on the interest in buying subsidized cars
Perilaku Pengelolaan Keuangan Mahasiswa Ditinjau Dari Literasi Keuangan Dan Pemahaman Ajaran Trikon Dewi Kusuma Wardani; Fiki Bela Oktavia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7659

Abstract

The low financial management ability among students is an important concern, especially in the digital era which offers ease of transaction but also has a high risk of consumptive behavior. This study aims to analyze the influence of financial literacy and understanding of the teachings of Trikon on student financial management behavior. The research approach used was quantitative associative with purposive sampling techniques on 125 students in Yogyakarta. The data were analyzed using multiple linear regression. The results of the study show that both financial literacy and understanding of Trikon teachings have a positive effect on financial management behavior. These findings affirm the importance of financial education that combines financial understanding with cultural values and national character.
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.
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