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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 Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) 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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PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA TINGKAT KEPATUHAN ATAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN PENGARUHNYA TERHADAP TINDAKAN PENYELUNDUPAN PAJAK (TAX EVASION): STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA SLEMAN YOGYAKARTA Indah Puspitasari; Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 2 (2013): JURNAL AKUNTANSI VOL. 1 NO. 2 DESEMBER 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

This study aimes to determine whether the perception of individual taxpayer compliance level for the implementation of self-assessment system tax evasion. The research was conducted by distributing questionnaires to individual taxpayers who are in the Kantor Pelayanan Pajak Pratama Sleman Yogyakarta (Tax Office Primary Sleman Yogyakarta). This research is a quantitative study. Sampling method is convinience sampling. Is sampling that is the distributed 70 quesionare, three of the respondents did not fill and 2 did not full completed. So, obtained data from 65 respondents. We used linear regression analysis with SPSS for Windows 17.00. We found that the perception of individual taxpayer compliance level for the implementation of self-assessment system negatively affect (tax evasion). The coesionare correlation coefficient is -0.547. It indicates that there is a moderate or fairly between individual taxpayer perception on the level of compliance on the implementation of selfassessment system for tax evasion. Negative direction indicates that the higher the perception of individual taxpayer compliance level for the implementation of self-assessment system, the lower tax evasion, or vise versa. Keywords: Perception of taxpayer compliance level for the implementation of selfassessment system, tax evasion.
MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS Dewi Kusuma Wardani
Jurnal Akuntansi Vol 1 No 1 (2013): JURNAL AKUNTANSI VOL. 1 NO. 1 JUNI 2013
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

Tax is the main goverment's income. The tas contribution rose from 56,5 % in 200 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in government income, i.e. more than 75% from total income. Tax-payers think that tax is a burden for them so they try to reduce it with tax management. Tax management can be viewed as a legal thing, and is not an illegal tax evasion. Although it is legal, tax management can reduce tax income and harm government. The Indonesian tax income realization was still bellow the target, except in 2008 and 2010. The tax income target inaccessibility makes government was in debt to pay the expenses. The government burdened high tax interest. Tax interest rose from 27.1% in 2005 to 28.5% in 2011. On the other hand, subsidy dropped from 50.2% in 2005 to 46.5% in 2011. Subsidy cutting caused by the tax interest increasing showed that government could not welfare their people because the income was not addressed only for their people but for others whom Indonesia has debt. We can conclude that tax management harms government because it reduces government income, increases debt interest, and reduces government capacity to welfare their people. So, government must monitor tax management practices in order to avoid tax income decreasing because of tax management. Keywords: Tax Management, Government Income, Debt Interest, Subsidy
PENGARUH KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEANDALAN PELAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KLATEN Dewi Kusuma Wardani; Ika Andriyani
Jurnal Akuntansi Vol 5 No 2 (2017): JURNAL AKUNTANSI VOL. 5 NO. 2 DESEMBER 2017
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

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Abstract

The purpose of this study to examine the effect implementation of the influence of human resource quality, exploiting of information technology, and internal control system for reliability of the Government Financial Reporting Countability village in Klaten district. This research is causative research. The population in this study is the village in Klaten district government, especially government Manisrenggo village in the district and every village government was represented by seven people that the village head and village as respondents. Data collection is done directly by using a questionnaire. While the tools of analysis used was multiple regression with SPSS program version 16.0. The results show that the variable human resource quality and internal control system have influence to reliability of financial reporting in the Klaten district of the village administration, while exploiting of information technology has no influence to reliability of financial reporting in the Klaten district of the village administration Keywords: Reliability of Financial Reporting, Human Resource Quality, Exploiting of Information Technology, and Internal Control System
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Malaysia dan Bursa Efek Indonesia Sri Hermuningsih; Dewi Kusuma Wardani
Jurnal Siasat Bisnis Vol. 13 No. 2 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

The objective of this study was proving the influences of insider ownership, debt policy and dividend policy to firm value at companies listed in Malaysia Stock Exchange and Indonesia Stock Exchange during 2003 to 2008. This study used multistage regression to reach the objective. The results indicate that in Malaysia, insider ownership and debt policy have an effect to dividend policy but have not a significant effect to firm value and in Indonesia, insider ownership and debt policy have not an effect to dividend policy and dividen policy also not have an effect to company value. Beside that the Malaysian and Indonesia investors do not use a dividend policy as a positif signal because many firms give dividend although they have not profit. Keywords: insider ownership, debt policy, dividend policy, firm value
Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Kinerja Keuangan dan Kebijakan Hutang sebagai Variabel Intervening Dewi Kusuma Wardani; Sri Hermuningsih
Jurnal Siasat Bisnis Vol. 15 No. 1 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

AbstractThis study aims to determine the influence of ownership structure on firm value of financial performance and debt policy as an intervening variable. Data used in this research is secondary data obtained from the OSIRIS database and indexes that are the result of previous research. This study used the path analysis conducted using the Eviews 6.0 and SPSS 17 programs. From the results of data analysis can be concluded that in Indonesia (1) the ownership structure proxied by insider ownership has no relationship with debt policy; (2) the ownership structure proxied by insider ownership has relationship with financial performance; (3) debt policy has not affect stock prices, as a proxy of firm value; (4) there is a positive influence on financial performance with corporate values; and (5) there is no influence of ownership structure on corporate value through debt policy and financial performance as an intervening variable.Keywords: ownership structure, firm value, debt policy, financial performanceAbstrakPenelitian ini bertujuan untuk mengkaji pengaruh struktur kepemilikan terhadap kinerja keuangan yang mana kebijakan hutang sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari database OSIRIS dan indeks yang merupakan hasil dari penelitian sebelumnya. Penelitian ini menggunakan analisis jalur (path analysis) yang dilakukan dengan menggunakan program Eviews 6.0 dan program SPSS 17. Hasil analisis menunjukkan bahwa di Indonesia (1) struktur kepemilikan yang ditunjukkan oleh insider ownership tidak memiliki hubungan dengan kebijakan utang; (2) struktur kepemilikan yang ditunjukkan oleh insider ownership memiliki hubungan dengan kinerja keuangan, (3) kebijakan hutang tidak mempengaruhi nilai perusahaan yang diproksi oleh harga saham; (4) ada pengaruh positif kinerja keuangan terhadap nilai perusahaan, dan (5) tidak ada pengaruh struktur kepemilikan terhadap nilai perusahaan melalui kebijakan hutang dan kinerja keuangan sebagai variabel intervening.Kata kunci: struktur kepemilikan, nilai perusahaan, kebijakan hutang, kinerja keuangan
PENERAPAN MODEL PROBLEM BASED LEARNING (PBL) UNTUK MENINGKATKAN KEMAMPUAN BERPIKIR KRITIS DAN HASIL BELAJAR SISWA KELAS X IIS 1 PADA MATERI EKONOMI DI SMA NEGERI 3 SURAKARTA TAHUN PELAJARAN 2014/2015 Dewi Tinjung Sari; Kristiani Kristiani; Dewi Kusuma Wardani
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 1, No 1 (2015): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v1i1.19918

Abstract

The purpose of this research is to improve critical thinking skills and students learning outcomes of economic lesson at class X IIS 1of Senior High Sschool 3 Surakarta in the academic year of 2014/2015 with the implementation of Problem Based Learning (PBL) model. The type of this research is classroom action research. The subject of this research is students at X IIS 1 of Senior High School 3 Surakarta in the academic year of 2014/2015 with 32 students. The procedures of this research are (a) planning, (b) action, (c) observation, and (d) reflection. Based on the research results, the learning process with the implementation of Problem Based Learning (PBL) model can increase the critical thinking skills and learning outcomes of the students. It can be seen in the cycle I that the students’ critical thinking skills in terms of every indicator aspect are pre research 27,1%, cycle I 70,17%, and cycle II 82,52%, and the individual critical thinking skills are pre cycle 16,13%, cycle I 70%, and cycle II 85,48%. Students learning outcomes are also increased at pre cycle have average value 78,41 (percentage of completeness 71,88%), cycle I becomes 82,67 (percentage of completeness 84,38%), cycle II becomes 85,54 (percentage of completeness 93,75%).
KEEFEKTIFAN MODEL PEMBELAJARAN CREATIVE PROBLEM SOLVING (CPS) DENGAN TEKNIK PROBING-PROMPTING TERHADAP PENINGKATAN HASIL BELAJAR EKONOMI SISWA SMA NEGERI 5 SURAKARTA TAHUN PELAJARAN 2015/2016 Andryas Dewi Pratiwi; Baedhowi Baedhowi; Dewi Kusuma Wardani
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 2, No 1 (2016): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v2i1.17880

Abstract

This research aims to know (1) interrelatedness between learning within Kurikulum 2013 implementation and Creative Problem Solving (CPS) model with Probing-Prompting technique; (2) the effectiveness of learning process in economic subject using CPS model with Probing-Prompting technique; and (3) the effectiveness of CPS learning model with Probing-Prompting technique toward increase students’ economic learning outcomes in SMA Negeri 5 Surakarta. This research used experimental method with the Solomon four groups design.. Sample of the research selected with cluster random sampling. Data were collected by questionairre, obvervation and test for the data of students cognitive-ability. These data were analyzed with t-test in level of significance 0,05. Based on the research obtained conclusions (1) there were interrelatedness between learning within Kurikulum 2013 implementation and Creative Problem Solving (CPS) learning model with Probing-Prompting technique; (2) learning processes in economic subject using CPS model with Probing-Prompting technique were effective; and (3) CPS learning model with Probing-Prompting was effective toward increase students’ economic learning outcomes. There were significance difference between the mean of posttest scores fom experimental groups and controll groups (Sig.(2-tailed) =  0,00<0,05) and there was no testing effect that influenced the students’ economic learning outcomes (sig. value of mean comparison of each groups >0,05).
PENGARUH KOMPETENSI DOSEN DAN FASILITAS BELAJAR TERHADAP KEPUASAN MAHASISWA PENDIDIKAN EKONOMI FKIP UNS Mutmainah Isnaini; Dewi Kusuma Wardani; Leny Noviani
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 1, No 2 (2015): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v1i2.17968

Abstract

The objective of research were to find out the effect of lecturers’ competencies and learning facilities on students’ satisfaction of economic education FKIP UNS. The method used quantitative method . The sample were 171 students’ trade system Forces Economic Education FKIP. The data collection techniques used questionnaires. The data were analyzed by using multiple regression analysis. The results showed that there was a significant positive effect of lecturers’ competencies and learning facilities variables on students’ satisfaction of economic education FKIP UNS. The magnitude of the effect of lecturers’ competencies and learning facilities variables toward students’ satisfaction simultaneously obtained from the calculation of the R-square of 70,4%.
PENGARUH DISIPLIN BELAJAR DAN KREATIVITAS GURU TERHADAP PRESTASI BELAJAR MATA PELAJARAN IPS SISWA DI SMK BATIK 1 SURAKARTA Ainun Nur Aini; Dewi Kusuma Wardani; Jonet Ariyanto Nugroho
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 2, No 2 (2016): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v2i2.17082

Abstract

This research is aimed to know: (1) the effect of the learning discipline and the teacher’s creativity towards the students’ learning achievement in the Social subject in SMK Batik 1 Surakarta; (2) the effect of the learning discipline towards the students’ learning achievement in the Social subject in SMK Batik 1 Surakarta; (3) the effect of the teacher’s creativity towards the students’ learning achievement in the Social subject in SMK Batik 1 Surakarta.This research is a descriptive study with quantitative method. The population of this research is all of the students from XI class of SMK Batik 1 Surakarta, consisted of 246 students. The sample chosen was consisted of 146 students by using Proportional Random Sampling as the technique of sampling. Try out was conducted for 30 respondents out of the main sample. The technique of collecting the data was using questionnaire. The technique of analyzing the data used in this research was double linier regression.Based on the result of the research, it can be conclude that: (1) there is an effect of of the learning discipline and the teacher’s creativity towards the students’ learning achievement as shown by the score of Fstatistic >Ftable; 293,499 > 3,060. (2) there is a significant effect of the learning discipline towards the students’ learning achievement as shon by the score of t statistic>t table; 7,368 > 1,977. (3) there is a significant effect of the teacher’s creativity towards the students’ learning achievement as shown by the score of t statistic>t table; 19,759 > 1,977. The coefficient of determination is 72,5%, this shows that 72,5% of the students’ learning achievement is affected by the students’ learning discipline and the teacher’s creativity, meanwhile the rests of 27,5% is affected by the other factors which are not explained in the research.
ANALISIS EFISIENSI RELATIF PENGGUNAAN PENDAPATAN DAERAH DALAM MENINGKATKAN KESEJAHTERAAN PADA KABUPATEN / KOTA PROVINSI JAWA TENGAH TAHUN 2007 – 2012 Duta Sabiila Rusydi; Dewi Kusuma Wardani; Salman Alfarisy Totalia
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 1, No 1 (2015): Jurnal Pendidikan Bisnis dan Ekonomi
Publisher : Department of Economics Education, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bise.v1i1.19922

Abstract

The purposes of this study are: 1) to figure out the district / city that has reached the maximum level of relative efficiency in Central Java province in 2007 to 2012, 2) to find out the district / city that has not reached the maximum level of relative efficiency in the province of Central Java in 2007 to 2012, 3) to propose solutions and references toward the district / city in central Java province in the year 2007 to 2012 so that the district / city is able to improve their prosperity. This research is a quantitative research. The population is 35 district / city in Central Java province. Data collection technique used is documentation. The technique used to analyze the data analysis uses the application Data Envelopment Analysis (DEA).The results of the study are as follows: 1 ) There were 12 districts / cities have reached relative efficiency in 2007, 8 districts / cities have reached relative efficiency in 2008, 6 districts / cities have reached relative efficiency in 2009, 5 districts / cities have reached relative efficiency in 2010, 6 districts / cities have reached relative efficiency in 2011 and 9 districts / cities have reached relative efficiency in 2012, 2 )There were 23 district / cities have not reached their efficiency yet in 2007, 27 district / cities have not reached their efficiency yet in 2008, 29 districts / cities have not reached their efficiency yet in 2009, 30 districts / cities have not reached their efficiency yet in 2010, 29 districts / cities have not reached their efficiency yet in 2011 and 26 districts / cities have not reached their efficiency yet on 2012, 3 ) Districts / cities goverment that have reached their maximum efficiency can be used as overview of the example of areas that have not reached their efficiency to increase their relative efficiency with choose proper activities, decreasing activities or cut off activities, so they can improve their people prosperity.
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