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All Journal Jurnal Siasat Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi BISE: Jurnal Pendidikan Bisnis dan Ekonomi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Kewirausahaan dan Bisnis Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini SEMAR Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Sistem Informasi dan Ilmu Komputer Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dewi Kusuma Wardani
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO Dewi Kusuma Wardani; Ratih Ranika Putri Utami
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 1 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.331 KB) | DOI: 10.32477/jkb.v28i1.36

Abstract

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PEMERINTAH DESA Marlinawati Marlinawati; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.953 KB) | DOI: 10.32477/jkb.v26i2.106

Abstract

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal ControlSystem Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population isthe village government in Gunungkidul Regency, especially in Gedangsari subdistrict. Criteria of respondents in the study were to village and village apparatus. We use questionnaire to collect data. We use multiple regression with SPSS program version 16.0 to analyze data. We find that quality of human resources and internal control system have a positive influence on the timeliness of village government financial reporting. On the other hand, utilization of information technology does not influence the timeliness of village government financial reporting. These imply that the quality of human resources and internal control system can speed up the preparation of village government financial reporting.
GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA Dewi Kusuma Wardani; Wening Wahyuningtyas
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 1 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.794 KB) | DOI: 10.32477/jkb.v26i1.130

Abstract

This study aims to determine the effect of information asymmetry on earnings management moderated by Good Corporate Governance (GCG). The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during the period 2012 to 2016. Samples are determined based on Purposive sampling to obtain 6 sample companies. The nature of quantitative data and data type data used is secondary data. Methods of data analysis in research used is linear regression and Moderated Regression Analysis (MRA). Test results showed that information asymmetry has a significant positive effect on earnings management with a significance level of 0.006<0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041< 0,05, so Good Corporate Governance (GCG) is quasi moderate variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE Adia Adi Prabowo; Dewi Kusuma Wardani
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.53 KB) | DOI: 10.32477/jkb.v29i1.235

Abstract

The spread of the covid-19 disease outbreak has brought urgent changes in varioussectors. The government’s advice to stay at home and keep your distance shouldbe followed by a change in learning methods from face-to-face to online learning.The purpose of this study is to explore the extent to which factors such as situationalfactors, academic factors, and psychological factors can influence students’academic cheating behavior during online learning, and to propose strategies topromote academic integrity in higher education when learning is conducted on anounce line.This type of research is quantitative research with a descriptiveapproach. The samples studied were all S1 Accounting Faculty of Economicswhich is still active in the even semester of The Academic Year 2019/2020 whohad taken the online exam and learning online with a sample number of 153 studentsusing purposive sampling techniques. Data analysis techniques in this study usingPLS (Partial Least Square) 3.0 software. The results of this study showed thatpsychological factors and academic factors have no significant effect on onlinecheating. But situational factors as intervening variables have a significant effectonline cheating
THE INFLUENCE OF APPLICATION OF MODERNIZATION IN TAXATION ADMINISTRATION SYSTEM TOWARD THE LEVEL OF TAX PAYER COMPLIANCE (Study of KPP Pratama Bantul Individual Tax Payers) Aji Fauzie; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 1 (2014): JURNAL AKUNTANSI VOL. 2 NO. 1 JUNI 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.029 KB)

Abstract

This study aimed to analyze the effect of the implementation of the modernization of the tax administration system of the level of compliance of individual taxpayers in the Tax OfficeBantul Yogyakarta. This study uses judgment sampling and survey method with a questionnaire to collect data. Respondents were sampled in this study is the individual taxpayer listed on the Tax Office Bantul Yogyakarta . Analysis of research data using simple regression with SPSS 16.0 Based on the analysis of the individual results of hypothesis testing shows that the t value for the modernization of the tax administration system variable (X) on tax compliance ( Y ) of 6.329 , mean t count > t table ( 6.329 > 1.991 ) , had a significance level of 0.000 for the level significance smaller than 0.05 , it means that this study shows the modernization of the tax administration system variables significant positive effect on tax compliance Keywords : Modernization of the system of tax administration , tax compliance, tax administration
PENGARUH BUDAYA BISNIS MASYARAKAT ,LITERAIS KEUANGAN, SELF EFFICACY DAN LINGKUNGA KELUARGA TERHADAP MINAT BERWIRAHUSAHA DI KOTA YOGYAKARTA Srilestari Grensi Woli; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2192

Abstract

This study aims to examine the positive influence of community business culture on the interest in community entrepreneurship in Yogyakarta City; to test the positive influence of finance on the interest in entrepreneurship in the city of Yogyakarta; to test the positive effect of self efficacy on the interest in entrepreneurship in the city of Yogyakarta; and to test the positive influence of the family environment on the entrepreneurial interest in the community in Yogyakarta City. This type of research is quantitative research, namely empirical research where the data is in the form of numbers or something that can be calculated. When viewed from the research objectives, this research includes causal associative research, which is research that aims to see the influence between one variable and another. The sample taken in this study is the entrepreneurial community in the city of Yogyakarta with a total of 97 people. Data analysis using multiple linear regression analysis. The results showed that culture has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; Financial literacy has a positive effect on people's interest in entrepreneurship in Yogyakarta City; self-efficacy has a positive effect on the interest in entrepreneurship in the city of Yogyakarta; and the family environment has a positive effect on the interest in entrepreneurship in the city of Yogyakarta.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN Imam Oktafiyanto; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 1 (2015): JURNAL AKUNTANSI VOL. 3 NO. 1 JUNI 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.194 KB)

Abstract

The purpose of this study was to determine the affect of understanding the taxpayer, the taxpayer awareness, and services tax authorities on tax compliance and building earth. This research was conducted in the department of Regional Tax and Financial Management of Yogyakarta. Data Collected by using a questionnaire. Tecnical analysis of the data used is multiple linier regression technique. Based on the analysis that has beeb done, it can be seen that the understanding of the taxpayer, the taxpayer awarenness, and service tax authoroties on tax compliance affect the land and building. Keywords: Understanding taxpayer, taxpayer Awareness, Service tax authorities andTaxpayer Compliance.
PENGARUH PENGHINDARAN PAJAK, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN TERHADAP BIAYA HUTANG Dewi Kusuma Wardani; Hetina Dwi Sari Wardani
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.896 KB)

Abstract

The aim of this study was to examine the effect of Tax Avoidance, Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee, and Size Company on cost of debt the period 2012-2016. The population in this study was industrial sectors and industrial sectors consumpted goods that listed in Indonesia Stock Exchange (BEI) during 2012-2016. The research samples was determined by using purposive sampling technique, with predetermined criteria, so that obtained 7 industrial sectors and industrial sectors consumpted goods manufacturing companies that qualify as the samples. The data that used in this study was obtained from secondary source. This study used multiple linear regression method as an analysis technique. The result of this research shows that the kepemilikan manajerial have significant positive influence to the cost of debt. Tax avoidance, komisaris independen, kepemilikan institusional, komite audit, and ukuran perusahaan do not have significant influence to the cost of debt. Keywords: Audit committee, cost of debt, independent commissioners, institutional ownership, managerial ownership, firm size, and tax avoidance.
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN Rofian Pujiasih; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 2 No 2 (2014): JURNAL AKUNTANSI VOL. 2 NO. 2 DESEMBER 2014
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.466 KB)

Abstract

This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number of days in a year, and hotel tax rates. As for the contribution of data use hotel tax revenues and actual revenues revenue. This study used descriftif research and the method of documentation that is by collecting data that is used to collect secondary data from reports of hotel tax revenue, the rules relating to tax hotel also see and obtain reference books on hotel tax, reports the results of previous studies and scientific papers .These results indicate that the potential for very large hotel tax receipts well above realization Taxes, effectiveness and contribution no hotel taxes low. The results of this study also shows that the potential is not being realized Taxes optimally and there are some things that need to be re- correction and should be addressed by the government of Sleman Regency . Keywords : Potential, Effectiveness, Contributions, hotel taxes and local revenue ( PAD ) .
PENGARUH PEMAHAMAN PAJAK, SANKSI PAJAK, DAN SENSUS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI YANG MEMILIKI USAHA Sochi Rusmawati; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 3 No 2 (2015): JURNAL AKUNTANSI VOL. 3 NO. 2 DESEMBER 2015
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.612 KB)

Abstract

This study was conducted to verify the effect of understanding the taxpayer, tax penalties, and the national tax census of the personal tax compliance have a business. This study uses the dependent variable is the personal tax compliance have a business and independent variables that is an understanding of the taxpayer, tax penalties, and the national tax census. The sampling technique used was simple random sampling technique to 50 individual taxpayers who have a business located in Sinduadi, Mlati, Sleman. Data collection procedures by submitting the form of a direct question questionnaire and interviews with personal taxpayers who have a business. The analysis technique used is multiple regression with SPSS 16.0 tools. Based on the result indicate that the variable understanding of the taxpayer, tax penalties, and the national tax census proved significant simultaneous effect on tax compliance has a business person. Predictive ability of these three variables on tax compliance shows the independent variables can explain the variation in the dependent variable of 72.3% and the rest is explained by other variables. Keywords: understanding taxes, tax penalties, tax census and tax compliance
Co-Authors Adia Adi Prabowo Ainun Nur Aini Aji Fauzie Amelia Wanda Dhabitah AMELIA WANDA DHABITAH, AMELIA Andryas Dewi Pratiwi Annisaa Rahmawati Aprillia Dwi Cahyani Puri Baedhowi Baedhowi Deazilva Ian Herlicia Dewanti Galuh Puri Dewi Tinjung Sari Diana Syifah Duta Sabiila Rusydi Dwi Hendra Kusuma Dwi Mega Puspitasari Feri Setyowibowo Fitri Wulandari Gading Putri Eka Wati Hetina Dwi Sari Wardani Ida Dwi Suryaningrum Ika Andriyani Ika Nurhayati Imam Oktafiyanto Indah Puspitasari Indra Jonet Ariyanto Nugroho Khresna Bayu Sangka Kristiani Kristiani Leny Noviani Marlinawati Marlinawati Mintasih Indriayu Muhammad Alfis Sholikhin Muhammad Sabandi Mulyanto Mulyanto Mutmainah Isnaini Novita Wahyuningsih Nur Anita Chanda Putry Pipit Dayu Isbela Prita Dellia Ratih Ranika Putri Utami Ratna Monica Pricillia Ratri Purwaningrum Rofian Pujiasih Rofiqi Haris Rupertus Wilian Brodus Jelati Salman Alfarisy Totalia Saputra, Nur Rochman Sochi Rusmawati Sri Hermuningsih Srilestari Grensi Woli Trisno Martono Viola Budi Antika Wening Wahyuningtyas