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All Journal Jurnal Siasat Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi 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 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

Unknown Affiliation

Author-ID : 252265

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 Social Sciences

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Ukuran perusahaan terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi Dewi Kusuma Wardani; Dwi Mega Puspitasari
KINERJA Vol 19, No 1 (2022): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v19i1.10814

Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia pada tahun 2015-2020. pengambilan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 47 perusahaan manufaktur dengan data yang akan diolah 204 laporan keuagan tahunan. Penelitian ini menggunakan analisis regresi berganda dan moderated regression analysis. Hasil penelitian ini menunjukkan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak dan umur perusahaan mampu memperkuat pengaruh positif ukuran perusahaan terhadap penghindaran pajak

PENGARUH LITERASI KEUANGAN DAN PREFERENSI RISIKO TERHADAP NIAT INVESTASI DENGAN APLIKASI INVESTASI DIGITAL: THE IMPACT OF FINANCIAL LITERACY AND RISK PREFERANCE ON INVESTMENT IN DIGITAL INVESTMENT APPLICATION Dewi Kusuma Wardani; Gading Putri Eka Wati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.218-228

Invesment can be defined as investment activity. Investment in human civilization is not new because people have been investing since ancient times. This study was conducted to identify the correlation between financial and risk preferences on student intention to invest on the digital investment application. Data in this research was obtained from 151 respondent student in Yogyakarta with quantitive description method and primary data in the forms questions. Sample in this study was obtained by using convienence sampling technique. The result of this study demonstrate that financial literacy and risk prefereance have a positive effect on investment intentions in digital investment application. For this reason bursa efek can work with universities to provide insight into the use of online stock trading

Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang Dewi Kusuma Wardani; Deazilva Ian Herlicia
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.5713

The purpose of this study is to ascertain the impact of prevention and tri pantangan teachings on the tendency of dishonest behavior. Research of this kind is quantitative. By giving out surveys to students at Yogyakarta's Tamansiswa University, primary data are collected. Convenience sampling is the sample method employed, while IBM SPSS Statistics 20 is used to analyze the data. Data was gathered by sending pupils access to Google forms via the Whatsapp messaging service. One hundred surveys were processed in total. The findings of this study demonstrate that tri pantangan lessons and prevention have a major impact on the tendency of dishonest behavior, while prevention has the opposite effect. The tri pantangan's teachings have an adverse effect on the the tendency of dishonest behavior

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

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 Peoples 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

The purpose of this research is to know the influence between the Quality of Human Resources, Utilization of Information Technology and Internal Control System Against Timeliness of Village Government Financial Reporting at Gunungkidul Regency. This research is causative research. The population is the 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

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 0.006less than0.05. Good Corporate Governance (GCG) is proxied by factor score able to weaken the relationship between information asymmetry to earnings management with significance level 0,041less than 0,05, so Good Corporate Governance (GCG) is quasi moderate variable.

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN AKADEMIK PADA PERKULIAHAN ONLINE: STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS SARJANAWIYATA TAMANSISWA 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

The spread of the covid-19 disease outbreak has brought urgent changes in various sectors. The governments advice to stay at home and keep your distance should be 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 situational factors, academic factors, and psychological factors can influence students academic cheating behavior during online learning, and to propose strategies to promote academic integrity in higher education when learning is conducted on an ounce line.This type of research is quantitative research with a descriptive approach. The samples studied were all S1 Accounting Faculty of Economics which is still active in the even semester of The Academic Year 2019/2020 who had taken the online exam and learning online with a sample number of 153 students using purposive sampling techniques. Data analysis techniques in this study using PLS (Partial Least Square) 3.0 software. The results of this study showed that psychological factors and academic factors have no significant effect on online cheating. But situational factors as intervening variables have a significant effect online cheating

Analisis Penerapan Zero Waste dalam Inovasi Batik Ecoprint Terhadap Upaya Green Entrepreneurship Amelia Wanda Dhabitah; Dewi Kusuma Wardani; Mintasih Indriayu
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 4 (2025): Juli: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i4.1596

Climate change and environmental degradation have negatively impacted mankind's sustainable development. The concept of green entrepreneurship has gradually been accepted by society, including ecoprint batik. Through the application of zero waste, ecoprint batik production offers a strategy that is in line with the principles of green entrepreneurship. This study aims to analyze the application of zero waste to the efficiency of eco-print batik production in the context of green entrepreneurship. The method used in this study is a qualitative approach with secondary data collection on batik business actors in Sragen. The data obtained were then analyzed using descriptive analysis to identify the analysis of the application of zero waste in batik innovation towards green entrepreneurship efforts. The results of the study indicate that the application of zero waste in eco-print batik production has a significant impact on production efficiency, especially in reducing waste and optimizing the use of raw materials. However, there are several obstacles such as higher production costs, limited supply of natural raw materials, and low consumer awareness of the added value of zero waste-based batik. Policy support and incentive programs from the Government are also very important to encourage the sustainability of eco-print batik businesses based on green entrepreneurship.

Analisis Usability Web E-Learning STKIP Bangkalan sebagai Media Pembelajaran Daring dengan Metode Usability Testing Viola Budi Antika; Prita Dellia; Diana Syifah; Dewi Kusuma Wardani; Muhammad Alfis Sholikhin
Jurnal ilmiah Sistem Informasi dan Ilmu Komputer Vol. 5 No. 2 (2025): Juli : Jurnal ilmiah Sistem Informasi dan Ilmu Komputer
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/juisik.v5i2.1280

This study analyzes the usability of the STKIP Bangkalan e-learning website as an online learning medium using the System Usability Scale (SUS) method. The evaluation covers five aspects of usability, namely learnability, efficiency, memorability, errors, and satisfaction, through a questionnaire filled out by students. The title "Analysis of the Usability of the STKIP Bangkalan E-Learning Website as an Online Learning Medium with the System Usability Scale Method" was chosen because it reflects the main focus of the study, the object studied, and the evaluation method used. The selection of this title also aims to make it easy for readers to understand the scope, context, and methodological approach applied in this study. The results of the study indicate that the STKIP Bangkalan e-learning website has a fairly good level of usability, with a System Usability Scale (SUS) value of 64.98. Based on the standard interpretation of SUS, this score is included in the "fairly acceptable" category (marginal acceptability), which indicates that the e-learning web application has fulfilled its basic function as an online learning medium, although improvements are still needed in the navigation and interface aspects to improve the overall user experience.

Pengaruh motivasi investasi, social media influencer Tiktok dan fomo sebagai varibel mediasi terhadap minat membeli produk saham di pasar modal pada mahasiswa FKIP UNS Saputra, Nur Rochman; Dewi Kusuma Wardani
Jurnal Pendidikan Ekonomi (JUPE) Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v13n3.p285-293

This study aims to determine (1) the effect of investment motivation on interest in buying stock products in the capital market, (2) the effect of Social media influencer Tiktok on interest in buying stock products in the capital market, (3) Fear of Missing Out (FoMO) mediates social media influencer Tiktok effect on interest in buying stock products in the capital market in FKIP UNS students. The research method used in this study is quantitative with data collection techniques using a questionnaire. The population in this study were FKIP students at Sebelas Maret University. The sampling technique used proportional stratified random sampling from 25 study programmes in FKIP UNS. The results showed that: (1) There is a positive and significant influence between investment motivation on the interest in buying shares of FKIP UNS students. (2) There is a positive and significant influence between social media influencers on the interest in buying shares of FKIP UNS students. (3) There is a positive and significant influence between FoMO mediating social media influencers on the interest in buying shares of FKIP UNS students.

Co-Authors Adia Adi Prabowo Aji Fauzie Amelia Wanda Dhabitah AMELIA WANDA DHABITAH, AMELIA Aprillia Dwi Cahyani Puri Deazilva Ian Herlicia Diana Syifah Dini Octoria Dwi Mega Puspitasari Gading Putri Eka Wati Hetina Dwi Sari Wardani Ika Andriyani Imam Oktafiyanto Indah Puspitasari Indra Jonet Ariyanto Nugroho Marlinawati Marlinawati Mintasih Indriayu Muhammad Alfis Sholikhin Muhammad Sabandi Mulyanto Mulyanto Novita Wahyuningsih Nur Anita Chanda Putry Pipit Dayu Isbela Prita Dellia Ratih Ranika Putri Utami Ratna Monica Pricillia Ratri Purwaningrum Rofian Pujiasih Rupertus Wilian Brodus Jelati Saputra, Nur Rochman Sochi Rusmawati Sri Hermuningsih Srilestari Grensi Woli Viola Budi Antika Wening Wahyuningtyas Wijaya, Riko Bangkit Yustina Dianti

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