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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) 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 Journal of Economic, Management, Accounting and Technology (JEMATech) 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 Literasi Akuntansi 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 JAT (Journal of Accounting and Tax) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic Journal of Current Studies in SDGs Journal of Current Studies in SDGs
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 Engineering Environmental Science 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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The Effect of Accounting Knowledge on Student Investment Intention with Fear of Missing Out (FoMO) as Moderation: Supporting SDG 4 Dewi Kusuma Wardani; Suyanto Suyanto; Tiara Pratama Putri; Devian Alestu Damayanti; Vivi Septiani; Maria Yasinta Sarina Putri
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.288

Abstract

Objective: To examine the effect of accounting knowledge on student investment intention and investigate the moderating role of Fear of Missing Out (FoMO) in strengthening the relationship between accounting knowledge and investment intention. This study contributes to the achievement of Sustainable Development Goals (SDGs), particularly SDG 4 through improving financial education and SDG 8 by encouraging responsible economic participation among young generations. Method: A quantitative research approach using primary data collected through questionnaires distributed to university students in Indonesia. The sample consists of 205 active students from economics faculties across several Indonesian universities. Data analysis was conducted using simple regression analysis to examine the direct effect of accounting knowledge on investment intention and moderation analysis using the absolute difference value test to examine the role of FoMO as a moderating variable.  Results:  The results indicate that accounting knowledge has a positive and significant effect on student investment intention. Furthermore, FoMO strengthens the positive relationship between accounting knowledge and investment intention, indicating that students with stronger accounting knowledge and higher awareness of investment opportunities tend to demonstrate greater investment intention. Novelty: The study extends previous investment intention research by introducing FoMO as a moderating variable in the relationship between accounting knowledge and investment intention. The findings highlight the importance of integrating accounting education and behavioral factors to encourage informed investment decisions among young investors, supporting sustainable financial literacy development.
HUBBUL WATHON MINAL IMAN AND TAX COMPLIANCE INTENTION: THE MODERATING ROLE OF TAX AWARENESS Dewi Kusuma Wardani; Ni’matul Ula Qurrotul Aini
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/r9zgx743

Abstract

This study aims to examine the effect of understanding hubbul wathon minal iman on prospective taxpayers’ intention to comply with tax obligations and to investigate the moderating role of tax awareness. The study employed a quantitative approach using primary data collected through questionnaires distributed to 501 Muslim prospective taxpayers in Indonesia selected through purposive and snowball sampling techniques. Data were analyzed using multiple regression and moderated regression analysis (MRA) with IBM SPSS 26. The results indicate that understanding hubbul wathon minal iman has a positive and significant effect on tax compliance intention. Furthermore, tax awareness significantly moderates and strengthens the relationship between understanding hubbul wathon minal iman and prospective taxpayers’ intention to comply taxes. These findings imply that religious and nationalist values, suppoted by high tax awareness, can encourage voluntary tax compliance among young generations. This study contributes to behavioral taxation literature by integrating local religious values within the Theory of Planned Behavior framework.
Transparansi Laporan Keuangan dan Financial Distress Terhadap Agresivitas Pajak dengan Corporate Governance Moderasi Nur Anita Chandra Putry; Dewi Kusuma Wardani; Nisaura Prematera Zulhijah
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.380

Abstract

Purpose: This study aims to analyze the effect of financial statement transparency and financial distress on tax aggressiveness, with corporate governance as a moderating variable. Method: A quantitative approach was used, utilizing secondary data analyzed with Eviews 12. The data sources for this study were annual reports from manufacturing companies in the consumer goods sector in Indonesia for the period 2020-2024. The research sample consists of 130 observations obtained through the collection off companies‘ annual financial reports over a five-year period. The data were then processed to analyze the relationships among the variabels in the study. Finding: The study shows that financial statements transparency has a significant effect on tax aggresiveness, while financial distess has no effect. Corporate governace was found to moderate the relationship between financial statement transparency and tax aggressivness but did not moderate the relationship between financial distress and tax agressiveness. Novelty: This study focuses on manufacturing companies in the consumer goods sector in Indonesia, analyzed with corporate governance as a moderating variable a topic rarely explored in previous research.
PENGARUH PERSEPSI KEAMANAN DAN KERAHASIAAN TERHADAP NIAT MEMBAYAR PAJAK MENGGUNAKAN PAJAKPAY Dewi Kusuma Wardani; Nur Anita Chandra Putry; Fitri Aprilia Kusuma Dewi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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

Abstract

This studys aims to determine whether perceptions of security and confidentiality affect the intention to pay taxes using tax pay. This research data using direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the perception of security and confidentiality as independent variables and the intention to pay taxes using tax pay as the dependent variable. The results of the analysis conclude that the perception of security and confidentiality has a positive effect on the intention to pay taxes using tax pay. The implication of this research proves that perceptions of security and confidentiality are the determining factors that encourage taxpayers' intention to pay taxes using the tax pay application.
Understanding Tri Pantangan and Organizational Culture on Accounting Fraud Dewi Kusuma Wardani; Yiping Yiping
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): February
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8568

Abstract

Accounting fraud is a serious problem that can harm a company financially, and can even damage the reputation and credibility of an organization. In this context, understanding the tri pantangan is expected to strengthen integrity and prevent behavior that can end in accounting fraud. In addition, an organizational culture that supports transparency, accountability, and good business ethics is also believed to minimize the potential for fraud. To find out how much influence knowledge of the Three Taboos and corporate culture has on accounting fraud is the main objective of this study. Using primary data collected from a survey sent using Google Forms, this study uses a quantitative approach. We received 111 responses in total. Big Data analysis using SPSS 26 was used to process the data. This study found that accounting fraud was negatively affected by an understanding of the Tri Pantangan, while accounting fraud was not affected by organizational culture.
Co-Authors Adia Adi Prabowo Agustin Dwi Hapsari Anggi Nofita Sari Anita Primastiwi Arisya Yaya Dwi Lestari Arwiyah Nurul Aini Ayu Wulandari Azka Redo Fahlefi Danis Tri Hastuti Istiani Desi Khoiriyah Devian Alestu Damayanti 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 Yasinta Sarina Putri Maria Yunita Hendriyani Radu Maristha Milesa Miftakhuljannah Meita Dwi Lestari Nasya Anindhia Nisaura Prematera Zulhijah Ni’matul Ula Qurrotul Aini 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 Sivantri Lado Sunu Ariyanti Suyanto . Taufan Adi Kurniawan, Taufan Adi Tiara Pratama Putri Titis Tatas Nugraheni Tri Wulandari Tyas Nur Pramesti Uum Helmina Chaerunisak Valentina Desi Wulandari Vera Anggrenita Vivi Septiani Wahyu Tri Susilowati Wilhelmus Wagener Kaleka Yiping Yiping Yohana Gabrielis Mura Maing Yuan Novita Indriyanti Yuli Prihatni Zahrolina Adnafika Ardhani Zara Tri Prihatiningrum