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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

Published : 47 Documents Claim Missing Document

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Articles

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Pengaruh Ukuran Perusahaan Terhadap Zakat Bank Syariah Dengan ISR Sebagai Variabel Moderasi Dewi Kusuma Wardani; Nur Anita Chanda Putry; Aprillia Dwi Cahyani Puri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.942

This study aims to analyze the moderation of Islamic Social Reporting (ISR) on the effect of firm size on corporate zakat. This study uses sharia commercial banks as research samples taken from 2014-2020. This data was obtained from the OJK and BI websites. This study uses a purposive sampling technique with 38 observations from six sharia commercial banks and uses a quantitative approach with secondary data from the annual reports of sharia commercial banks. The method used in testing this data using simple linear regression analysis and MRA test. The results of this study indicate that the firm size variable has a positive effect on corporate zakat. This study also shows that the Islamic Social Reporting variable cannot moderate the relationship between company size and company zakat

PENGARUH LINGKUNGAN KELUARGA DAN TEMAN SEBAYA TERHADAP MINAT BERWIRAUSAHA Dewi Kusuma Wardani; Rupertus Wilian Brodus Jelati
Jurnal Ekonomi Sakti Vol 11 No 2 (2022)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v11i2.234

This study aims to determine the influence of the family environment and peers on the interest in entrepreneurship to examine the influence of the family environment on the interest in entrepreneurship and to examine the influence of peers on the interest in entrepreneurship. This type of research is quantitative research, namely empirical research in which 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, namely research that aims to see the effect of one variable with other variables. The sample taken in this study were accounting students in the city of Yogyakarta who collected 60 people. Data analysis used multiple linear regression analysis. The results showed that the family environment had a positive effect on interest in entrepreneurship and peers had a positive effect on interest in entrepreneurship.

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 Pendidikan Ekonomi Dalam Keluarga, Literasi Keuangan Dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Universitas Sebelas Maret Surakarta Fitri Wulandari; Dewi Kusuma Wardani; Feri Setyowibowo
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 7, No 2 (2021): 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.v7i2.72999

The aims of this study is to determine the effect of economic education in the family, financial literacy and lifestyle on the consumptive behavior of students at Sebelas Maret University Surakarta. The determination of research method is descriptive quantitative with research subjects totaling 395 respondents. The sampling technique is done by probability sampling. Data was collected by means of a questionnaire. The results show that; (1) economic education in the family, financial literacy and lifestyle have a significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta as evidenced by the results of the f test is 49,068 > 2.63. (2) economic education in the family has a negative and significant effect on the consumptive behavior of students at Sebelas Maret University, Surakarta, as evidenced by the results of the t test is -3.144 > 1.966. (3) financial literacy has a negative and significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta, as evidenced by the results of the t test is -2.202 > 1.966. (4) lifestyle has a positive and significant effect on the consumptive behavior of students at Sebelas Maret University Surakarta, as evidenced by the results of the t test is 11.224 > 1.966.

Pengaruh Lingkungan Keluarga Terhadap Intensi Berwirausaha Mahasiswa Fkip Uns Dewanti Galuh Puri; Dewi Kusuma Wardani; Khresna Bayu Sangka
BISE: Jurnal Pendidikan Bisnis dan Ekonomi Vol 7, No 1 (2021): 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.v7i1.72896

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.

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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