Article Per Year (5 Year)
p-Index From 2021 - 2026
6.128
P-Index
This Author published in this journals
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 Jurnal Ilmiah Religiosity Entity Humanity (JIREH) 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
Religion 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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
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.
Pengaruh Penghindaran Pajak terhadap Biaya Utang dengan Risiko Pajak sebagaiVariabel Moderasi Dewi Kusuma Wardani; Nasya Anindhia
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i2
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/qvz8fg95

Abstract

The purpose of this study is to examine the effect of tax avoidance on the cost of debt, with tax risk as a moderating variable. Tax avoidance has the potential to create cash flow uncertainty and increase risk for creditors, and therefore, theoretically, it can influence the determination of a company's cost of debt. However, empirical findings regarding this relationship are still mixed. Secondary data was obtained from the annual reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2024. The sample was selected by purposive sampling with 136 observations analyzed with Moderated Regression Analysis (MRA), using SPSS version 24 software with multiple linear regression analysis techniques. The results indicate that tax avoidance does not affect the cost of debt. Tax risk is also unable to moderate the relationship between tax avoidance and the cost of debt. As for the control variables, leverage, profitability, and capital intensity were found to have a significant effect on the cost of debt. These findings indicate that creditors place more emphasis on a company's financial condition when determining the cost of debt than on tax avoidance practices and the level of tax risk.
Religiusitas Hablumminallah Hablumminannas Terhadap Niat Patuh Calon Wajib Pajak dengan Kepercayaan Fiskus sebagai Moderasi Dewi Kusuma Wardani; Zahrolina Adnafika Ardhani
Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Vol 8 No 1 (2026): JIREH: Juni
Publisher : Sekolah Tinggi Teologi Injili dan Kejuruan (STTIK) Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37364/jireh.v8i1.695

Abstract

This study examines the impact of religiosity from the perspective of vertical (hablumminallah) and horizontal (hablumminannas) relationships on the compliance intentions of prospective taxpayers, by examining the moderating function of the level of trust in the tax authorities. This study uses a quantitative approach with an explanatory design. Data were obtained through an online questionnaire from 501 prospective Muslim taxpayers in Indonesia and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results show that religiosity from the perspective of hablumminallah hablumminannas has a positive effect on the compliance intentions of prospective taxpayers. In addition, trust in the tax authorities is proven to moderate the relationship between religiosity and compliance intentions of prospective taxpayers in the direction of weakening. These findings enrich the study of behavioral taxation through the integrity of psychological factors (religiosity) and institutional (trust in the tax authorities) in one empirical model. and provide practical implications for tax authorities to increase public trust and strengthen moral values in tax education.
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 Nasya Anindhia 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 Zahrolina Adnafika Ardhani Zara Tri Prihatiningrum