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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

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 Languange, Linguistic, Communication & Media Social Sciences

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UPAYA MENINGKATKAN ACADEMIC SELF EFICACY DAN HASIL BELAJAR SISWA MELALUI MODEL PEMBELAJARAN DISCOVERY LEARNING DI SMK NEGERI 3 SURAKARTA Ika Nurhayati; 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.v1i1.19924

The purpose of this research is to improve the academic self-efficacy and learning outcomes class X Marketing 3 SMK Negeri 3 Surakarta academic year 2014/2015 through the application of learning models Discovery Learning. The type of this research is classroom action research. The Subject of this research is student at class x marketing 3 of vocational high school 3 surakarta I the academic year of 2014/2015 with 31 students. The procedures of this research are (a) planning, (b) action, (c) observation, and (d) reflection. Based on the results of the research, the learning process with the implementation of the model of discovery learning can improve academic self-efficacy and learning outcomes of students. This was evident in the first cycle of academic self-efficacy of students in terms of indicators - indicators of academic self-efficacy increased by 25.85% (percentage prasiklus namely 40.62 and 66.45 in the first cycle). The study of students also experienced an increase in the amount of 6.5% (the average value of pre-cycle learning outcomes 70.18 and 76.68 the first cycle) In the second cycle of academic self-efficacy of students continues to increase, as evidenced by indicators - indicators of academic self-efficacy increased 17:42%. The study of students in the second cycle also experienced an increase in the amount of 8:14% and the percentage of completeness increased 12.9% (the percentage of first cycle and cycle II 80.64 93.54%).

DEVELOPING WEB-BASED TUTORIAL VIDEO LEARNING MEDIA TO IMPROVE STUDENTS ONLINE MARKETING LEARNING OUTCOME AT SMK NEGERI SUKOHARJO Dwi Hendra Kusuma; Trisno Martono; Dewi Kusuma Wardani
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 4, No 1 (2018): 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.v4i1.19880

The aim of this research is to develop learning media using Online Marketing Video Learning Information System technology which can be accessed online, and improve the learning outcomes in Online Marketing learning at Vocational High School in Sukoharjo. The method used in this research is Research and Development methods that apply the media to students in grade X of Marketing Vocational High School, Sukoharjo especially in online marketing program. The research was examined by procedure steps of preliminary research, development and testing steps. The steps of video development cover collecting material, making storyboard, surveying, producing media, and applying media. The information system development steps involve Communication, Planning, Modelling, Construction and Deployment. Data analysis techniques applied in this research is a simple descriptive analysis. The research compares between the Pre test and Post test result to find out the result of study. This research was expected to increase the result of study in Online Marketings learning.

PENGARUH PEMBELAJARAN KEWIRAUSAHAAN DAN LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA PADA SISWA KELAS XI SMK BATIK 2 SURAKARTA Ida Dwi Suryaningrum; Dewi Kusuma Wardani; Muhammad Sabandi
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.v2i1.17518

This research aims to test the influences entrepreneurship-learning factor toward attitudes toward the behavior, subjective norms, dan perceived behavioral control on students; family-environment factor toward attitudes toward the behavior, subjective norms, and perceived behavioral control on students; and attitudes toward the behavior, subjective norms, and perceived behavioral control toward the entrepreneurial interest on students. The population of this research is all XI-grade students in SMK Batik 2 Surakarta which the total is 189 students. The sample of this research is 100 students chosen by the technique simple random sampling based on lottery. The results of this research are there is a positive and significant influence between entrepreneurship learning and attitude toward, subjective norms, perceived behaviour control; there is a positive and significant influence between family environment and attitude toward the behavior; subjective norms, perceived behavior control; there is a positive and significant influence between attitude toward the behavior, subjective norms, perceived behavior control and the entrepreneurial interest.

PENGARUH EFIKASI DIRI DAN FASILITAS BELAJAR TERHADAPPRESTASI BELAJAR SISWA PROGRAM KEAHLIAN PEMASARAN SMK NEGERI 1 SUKOHARJO TAHUN AJARAN 2015/2016 Rofiqi Haris; 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.v2i2.16958

The objective of the research is to understand: (1) the influence of self efficacy and learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016, (2) the influence of self efficacy on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016, (3) the influence of learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo academic year of 2015/2016.This research was a causal associative research with quantitative approach. Population and sample of the research were students in class X and XI in the marketing department of SMK Negeri 1 Sukoharjo. The samples were chosen through proportional random sampling. Data were collected by means of questionnaire. Try Out was carried out within activities outside of the samples from class X and XI Marketing. Validity result of the questionnaire were valid with high reliability value. Technique of analyzing data used was multiple regression, t test and f test.Based on the research findings, it can be concluded that (1) there was some influence of self efficacy and learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of fcalculated > ftable (12.111 > 3.070), (2) there was some influence of self efficacy on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of tcalculated > ttable (1.927 > 1.657) (3) there was some influence of learning facilities on the students’ achievement in the marketing department of SMK Negeri 1 Sukoharjo. This was shown by the value of tcalculated > ttable (4.129 > 1.657).

IMPLEMENTASI PENDIDIKAN KARAKTER YANG TERINTEGRASI DALAM PEMBELAJARAN EKONOMI DI SMA NEGERI 2 MAGELANG Annisaa Rahmawati; Dewi Kusuma Wardani; Leny Noviani
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.v2i1.17508

The research aims to describe of planning, implementation, and evaluation problems that facting by the economic teachers on the implementation of integrated character education in economics learning at the SMA Negeri 2 Magelang. This study used a qualitative descriptive method with a case study approach.Sampling technique used were purposive sampling and snowball sampling. Data collection techniques used were observation, interviews, and analysis of data validity test document with data analysis techniques interactive analysis Miles & Huberman. Based on the research obtained conclusions that, planning by drafting character from of lesson, implementation is done by habituation, exemplary, and intervention of character values are internalized to the economics learning, cultivation of character values in the economics learning through the affective aspects evaluated in observation sheet with indicators of honest attitude, discipline, responsibility, caring, and hard work, constraints faced by economic teachers that teachers still find it difficult to incorporate the values of the characters according to instructional materials, conditions and interests of learners that are still lacking, teachers are still difficulties in using learning model matching the economy's material, and teachers are still difficulties in assessing the student's character.

Peningkatan Kinerja UKM Bambu Klaten Melalui Pengembangan Desain dan Manajemen Keuangan Dewi Kusuma Wardani; Novita Wahyuningsih; JONET ARIYANTO NUGROHO; Muhammad Sabandi
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 2, No 2 (2014)
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v2i2.758

Science and technology activities for the community was held in bamboo handicraft business partners belonging to Wahyu Purnomo and Supri. Both Small and Medium Enterprises (SME5) partners produce home furniture and souvenirs using bamboo as the main material. The activities was located in Jambu Kulon village in district of Ceper, which is 13km from the city of Klaten or 33 km from the city of Surakarta. Issues to be solved in this activity are: bamboo craft designs that are not varied and bamboo SMEs have not implemented financial statements in conformity minimum accounting standards.Problems solving through the development of design (shape and color combination) and applying accounting training in accordance with the minimum accounting standards that are tailored to the needs and capabilities of SMEs bamboo. Using training and supervision individually or in groups, the results shows that: 1 ) Design a corner chair and chaise lounge on the Bamboo SMEs belongs to Supri has done. 2) Batik mega mendung design in a duck's handicraft and innovation of the form of a duck as a pencil case has implemented. 3) The financial statements conform to accounting standards minimum for bamboo SME has trained, which includes daily cash flow, purchases journal, sales journal, and income statement.

PEMBERDAYAAN USAHA KERAJINAN TEMBAGA MELALUI PENGEMBANGAN DESAIN DAN PELATIHAN PEMBUKUAN Mulyanto Mulyanto; Dewi Kusuma Wardani
Jurnal Kewirausahaan dan Bisnis Vol 19, No 10 (2016): December
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkb.v19i10.8326

Tujuan kegiatan pengabdian ini adalah pemberdayaan usaha kecilkerajinan tembaga melalui pengembangan desain produk danpembenahan pembukuan. Kegiatan ini dilaksanakan di usaha Mashuridan usaha Rofiq di Desa Tumang, Kecamatan Cempogo, KabupatenBoyolali, Propinsi Jawa Tengah melalui pendekatan tindakan partisipatif,pendidikan orang dewasa, pengembangan kreatifitas, diskusi terfokus,dan belajar mandiri. Langkah-langkah tindakan disesuaikan dengan teoripengembangan desain yaitu diawali dengan melakukan analisiskebutuhan pasar, penyusunan konsep dan perencanaan produksi, proseskreatif, uji produk, proses produksi, dan diakhiri dengan evaluasi. Hasilkegiatan ini yaitu para pengrajin tembaga mitra telah mampumemproduksi berbagai produk dengan menggunakan bahan baku plattembaga dan kuningan baik produk yang berbentuk tunggal maupunproduk dalam bentuk komponen, dan mampu memproduksi produkdengan teknik tempa, teknik ukir, teknik plat, dan teknik anyaman. Selainitu, pengrajin juga mampu membuat pembukuan sehingga mengetahuikinerja usahanya. Luaran kegiatan berupa produk-produk baru yangsebelumnya belum pernah dikerjakan yang terdiri atas tiga aspek, yaitu(1) katalog berupa berbagai tekstur produk dan berbagai jenisfinishingnya sebagai sampel untuk media promosi secara nyata, (2)produk-produk kerajinan tembaga secara utuh, dan (3) produk kerajinantembaga yang berupa komponen. Produk tembaga yang bersifat utuhmeliputi berbagai lampu gantung dan lampu taman dengan berbagaiteknik finishingnya. Produk tembaga yang bersifat komponen yaituberupa komponen atap kubah masjid yang berbentuk belah ketupatberukir dengan berbagai ukuran dan kaligrafi komponen pintu masjid.

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITY, AND PROFIT MANAGEMENT ON TAX EVASION Dewi Kusuma Wardani; Ratna Monica Pricillia
Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Vol 14, No 1 (2019): March
Publisher : Universitas Muhammadiyah Ponorogo

This study examines the effect of Corporate Social Responsibility (CSR), profitability, and profit management on tax evasion. We use manufacture company’s subsector food and beverage listed on the Indonesia Stock Exchange (BEI) during 2012-2016, based on purposive sampling method was obtained 8 companies. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. Variable profitability is measured by a ratio of ROA, and profit management is measured by discretionary accrual. The dependent variable is proxy by CETR. We use multiple linear regression method. The result shows that the CSR and profitability have asignificant influenceon tax evasion. profit management does not have a significant influence on tax evasion.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Dewi Kusuma Wardani; Ratri Purwaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

The aim of this study was to examine the effect of Profitability, Leverage, Sales Growth, and Corporate Social Responsibillity (CSR) on tax the period 2012-2016. The population in this study was food and beverage manufacturing companies 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 8 food and beverage manufacturing companies that qualify as the samples. The indicators disclosure of CSR is using Global Reporting Initiative (GRI) guideline. 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 profitability and leverage have significant positive influence to the tax avoidance. Sales growth and CSR do not have significant influence to the tax avoidance.Keyword: Profitabillity, leverage, sales growth, CSR, and tax avoidance ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan Corporate Social Responsibillity (CSR) terhadap penghindaran pajak pada periode 2012-2016. Populasi dalam penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Sampel penelitian ditentukan dengan teknik purposive sampling, dengan kriteria yang telah ditentukan, sehingga diperoleh 8 perusahaan manufaktur makanan dan minuman yang memenuhi syarat sebagai sampel. Indikator pengungkapan CSR menggunakan pedoman Global Reporting Initiative (GRI). Data yang digunakan dalam penelitian ini diperoleh dari data sekunder. Teknik analisis pada penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas dan leverage berpengaruh positif signifikan terhadap penghindaran pajak. Pertumbuhan penjualan dan CSR tidak berpengaruh signifikan terhadap penghindaran pajak.Kata kunci : Profitabilitas, leverage, pertumbuhan penjualan, CSR, dan penghindaran pajak

PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Dewi Kusuma Wardani; Pipit Dayu Isbela
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

ABSTRACTThis study aims to examine and analyze the influence of business strategy and firm characteristics (firm size, leverage, age of company and profitability) to earnings management. Population in this research is manufacturing company of industrial sector of consumer goods listed in Indonesia Stock Exchange year 2012 until 2016. Selection of sample by using purpsive sampling method and there are 16 companies that meet the required sample criteria. The method used in this study is multiple regression. The results of this study indicate that leverage has a significant positive effect on earningsmanagement and firm age has a significant negative effect on earnings management, while firm size, firm age and profitability have no significant effect on earnings managementABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari strategi bisnis dan karakteristik perusahan (ukuran perusahaan, leverage, umur perusahaandan profitabilitas) terhadap manajemen laba. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barangkonsumsi yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai 2016. Pemilihan sampel dengan menggunakan metode purpsive sampling dan terdapat 16 perusahaan yang memenuhi kriteria sampel yang dibutuhkan. Metode yang digunakan dalam penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh signifikan positif terhadap manajemen laba dan umur perusahaan berpengaruh signifikan negatif terhadap manajemen laba, sedangkan ukuran perusahaan, umur perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba.

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

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