Article Per Year (5 Year)
p-Index From 2021 - 2026
2.304
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Jurnal Kreativitas PKM Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif JURNAL LENTERA BISNIS PAY Jurnal Keuangan dan Perbankan Enrichment : Journal of Management Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Golden Ratio of Finance Management Journal Online Manajemen ELPEI (JOMEL) Jurnal Pengabdian Masyarakat Bangsa Journal of Accounting, Economics, and Business Education
Dewi Anggraeni
STIE Tri Dharma Nusantara
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Analysis of the Financial Literacy Behavior Model Kartini, K.; Fitri, Fitri; Rabiyah, Ulfa; Anggraeni, Dewi
Golden Ratio of Finance Management Vol. 1 No. 2 (2021): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.141 KB) | DOI: 10.52970/grfm.v1i2.69

Abstract

Financial literacy is a combination of awareness, knowledge, abilities, attitudes, and behaviors needed to make financial decisions. This study aims to find a behavioral model of financial literacy. This study uses a survey method with a quantitative approach. Respondents involved homemakers in Maros Regency, South Sulawesi, to fill out the questionnaire provided. Path Analysis was used to analyze the data SPSS and Winistep are used as tools in analyzing the data. Specifically, the data analysis used in this study used Structural Equation Modeling (SEM) data analysis techniques. Statistically, the value of the sample covariance matrix must not differ significantly from the population covariance matrix value. Financial Literacy Attitudes had a direct effect on Financial Literacy Behavior. Basic Knowledge of Financial Literacy had a direct effect on Financial Literacy Behavior. Financial literacy behavior is determined by financial literacy attitudes and basic financial literacy knowledge. Therefore, financial literacy knowledge and attitudes need to be improved to improve financial literacy behavior among homemakers. Financial Literacy Attitudes contribute the most to financial literacy factors. financial attitudes that have a more significant influence on financial knowledge in financial management practices.
The Impact Of Financial Literacy And Behavioral Bias On Investment Decisions Anggraeni, Dewi
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i1.4622

Abstract

This study aims to find out and to prove empirically the challenges of Financial Literacy, Overconfidence and Risk Perception to Investment Decisions. The sample in this study was workers in Makassar City, South Sulawesi, Indonesia. There were 135 respondents taken using questionnaires through the survey method. The statistical analysis used in this study is multiple multiple regression through the Statistical Program for Social Science (SPSS). This model was evaluated using the R-square for the dependent variable as well as the T-test and the significance of the parameter coefficients on the structural path. The results found that Financial Literacy has a Significant Positive effect on investment decisions, Overconfidence has a Significant Positive effect on investment decisions and herding behaviour positive a significant effect on investment decision-making. on investment decision-making. The development of the results also found that the tendency of respondents prefers to invest in the form of Riil Assets. furthermore, the researchers gave the result that there was no difference in financial literacy between the male and female sexes. There is no difference in overconfidence between the sexes of men and women and found differences in behaviour between the sexes of men and women but there is no difference in the decision to involve the sexes of men and women
Pengembangan Profesionalisme Guru Melalui Pelatihan Penulisan Artikel Ilmiah Mukhtar, Afiah; Asmawiyah, Asmawiyah; Anggraeni, Dewi; Gani, Nurjaya; Gustiningsih, Diah Ayu; Husnawati, Husnawati; Tahir, Muh Syarif
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 2 (2024): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i2.819

Abstract

Profesionalisme menuntut guru untuk siap menghadapi era pengetahuan yang terus berkembang, dan keterampilan menulis artikel ilmiah menjadi aspek yang tidak terpisahkan bagi guru. Penelitian ini bertujuan untuk mengevaluasi permasalahan guru dalam penulisan artikel ilmiah dan pelatihan penulisan artikel ilmiah sebagai salah satu strategi untuk meningkatkan kompetensi guru. Kegiatan pelatihan yang dilakukan dengan model partisipatif yang pelaksanaannya di UPTD SDN 22 Maros dan melibatkan 32 guru, 1 Pustakawan, 1 OPS dan 1 Tenaga Administrasi. Pelatihan ini mencakup berbagai materi seperti sistematika penulisan artikel ilmiah, pemilihan tema penelitian, pengenalan aplikasi bantuan dan teknik pencarian literatur. Dampak dari kegiatan pelatihan membantu peserta dalam peningkatan kompetensi dan profesionalisme dalam penulisan artikel ilmiah, sehingga dapat berkontribusi pada peningkatan mutu pendidikan dan pengembangan karir.
DETERMINAN UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY Dewi Anggraeni; Nur Aisyah; Hasbiah; Fitri
JURNAL LENTERA BISNIS Vol. 13 No. 3 (2024): JURNAL LENTERA BISNIS, SEPTEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i3.1254

Abstract

In the Financial Services Authority (OJK) Regulation number 44/POJK.04/2016 all issuers listed on the Indonesia Stock Exchange (IDX) are required to submit their annual financial reports no later than 3 (three) months or 90 (ninety days). Internal factors that affect audit delay are company size while external factors are audit opinions. This study was conducted using a quantitative approach with multiple linear regression methods. The data used are the annual reports of wholesale trading companies listed on the Indonesia Stock Exchange for 2019-2022. In addition, with the purposive sampling technique, issuers must submit their financial reports consecutively during the 2019-2022 period so that only 128 samples meet the requirements. The results show that company size and audit opinion partially have an effect on audit delay. The results of this study confirm that audit opinions have a negative effect on audit delay because the increasing number of unqualified opinions will reduce the number of days of the audit examination process. An issuer that receives an unqualified opinion means that it has met the financial report requirements according to accounting standards and has complied with the rules set for the company. This is also good news for management to immediately submit its audited financial report to interested parties
Kepatuhan, Pemeriksaan, dan Penghindaran Pajak sebagai Determinan Penerimaan Pajak Ulfa Rabiyah; Dewi Anggraeni; Nur Fatwa Basar
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/d2nhb471

Abstract

This study aims to analyze the influence of taxpayer compliance, tax audits, and tax avoidance on tax revenue. The research method used is a quantitative approach with multiple linear regression analysis, using data obtained from individual taxpayers at relevant agencies. Data analysis   used   descriptive   statistics   and   path   model regression with IBM SPSS 25. The results show that taxpayer compliance and tax audits have a positive and significant effect on tax revenue, while tax avoidance has a negative but insignificant effect. These findings confirm that increasing tax compliance and the effectiveness of tax audits are key factors in optimizing tax revenue.
REPUTASI DAN PROFESIONALISME AUDITOR SEBAGAI DETERMINAN KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di wilayah Kota Makassar) Dewi Anggraeni; Ulfa Rabiyah
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2609

Abstract

This study aims to determine the influence of auditor reputation and professionalism on audit quality. This study addresses the need for more empirical evidence regarding an auditor's audit quality. Agency theory serves as the basis for the model's conceptual framework. The study respondents were auditors from 35 public accounting firms in Makassar. The researcher used multiple linear regression to characterize the influence of independent variables on the dependent variable to analyze the hypotheses. The results of this study found that audit quality is influenced by an auditor's reputation and professionalism
Co-Authors Arie Azhari Yusran Asmawiyah Asmawiyah Diah Ayu Gustiningsih Fitri Fitri Fitri Fitri Fitri Fitri Fitri SE Hariyanti Hariyanti Hasbiah Hasrah Husnawati Husnawati Kartini, K. M. Noor Anzali Muh. Ade Putra Mukhtar, Afiah Nirwana Nirwana Nulaela Nur Aisyah Nur Fatwa Basar Nurjaya Gani Nurjaya Nurjaya Nurwahidah Mashuddin Rabiyah, Ulfa Syamsuddin Syamsuddin Tahir, Muh Syarif Ulfa Rabiyah Ulfa Rabiyah Wahyu Hidayat Yoga Adhy Nugraha