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All Journal Jurnal Reviu Akuntansi dan Keuangan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Akuntansi dan Keuangan Indonesia SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Primanomics : Jurnal Ekonomi & Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Ilmiah Edunomika (JIE) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Manajemen Sains dan Organisasi (JMSO) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Procedia of Social Sciences and Humanities prosiding seminar nasional Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia journal of social and economic research Journal of Ekonomics, Finance, and Management Studies

Dewita Puspawati

Universitas Muhammadiyah Surakarta

Author-ID : 3169333

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU UNTUK MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (PPh) (Studi Kasus Pada Pelaku Social Commerce) Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2729

The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business. The determination of the behavior of agents of social commerce when faced with the challenges to pay income tax, and how the constraints faced by the tax officer over tax collection social commerce transactions. This study is a qualitative study conducted by interviewing the perpetrators of social commerc. Interviews showed that the main factor of social commerce offender does not pay income tax is the lack of information if they are taxpayers and are required to pay taxes on the received income. They need have a clear criteria of social commerce taxation, payment term, and the certainty that they are not harmed. Various constraints faced by the tax office for tax purposes social commerce transactions also occur, such as the difficulty to track who transactors social commerce, difficulty to determine the tax object (to the digital format), transactions not only in the customs territory of Indonesia.Â Keywords: Social Commerce, PPh, Wajib Pajak, WPOP Pengusaha Tertentu

Audit Fee, Audit Tenure, Auditorâ€™s Reputation, and Audit Rotation on Audit Quality Suwarno, Agus Endro; Anggraini, Yayi Bely; Puspawati, Dewita
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10678

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality.Â Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality Agus Endro Suwarno; Yayi Bely Anggraini; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10678

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit fee, audit tenure, audit rotation and auditor reputation have no influences to the audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality

Exploration Study of Sharia Corporate Governance Disclosure on Bank Annual Report of Sharia Business Unit Zulfikar Zulfikar; Heppy Purbasari; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.14094

The aim of this study is to identify and investigate the disclosure of sharia corporate governance structures included in the corporate governance disclosure index (CGDI). In 2019, the sample consisted of 19 Sharia Business Unit (SBU) banks. The sharia supervisory board, board of commissioners, board of directors, auxiliary committee of the board of commissioners, internal control and external audit, risk management, and reporting on the application of corporate governance are the seven metrics included in this analysis. This research employs the content analysis process, which entails reading each sample's annual report and then calculating the index score for each bank using a dichotomy approach. BANK CIMB Niaga received a maximum rating of 1.00 in 2019, suggesting that the bank perfectly reported 72 disclosure items from the seven indicators. The bank sample disclosure was found to be high on many dimensions, including the board of commissioners, board of directors, and auxiliary committee of the board of commissioners. On the other hand, among other things, the disclosure of sharia supervisory boards in US banks is generally lacking. The findings of this study show that the average disclosure rate among the bank sample is adequate, with an 89 percent percentage yield.

STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU UNTUK MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (PPh) (Studi Kasus Pada Pelaku Social Commerce) Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i2.2729

The purpose of this study was to determine the condition of knowledge of the perpetrators of social commerce as taxpayers specific employers to pay income tax on their business. The determination of the behavior of agents of social commerce when faced with the challenges to pay income tax, and how the constraints faced by the tax officer over tax collection social commerce transactions. This study is a qualitative study conducted by interviewing the perpetrators of social commerc. Interviews showed that the main factor of social commerce offender does not pay income tax is the lack of information if they are taxpayers and are required to pay taxes on the received income. They need have a clear criteria of social commerce taxation, payment term, and the certainty that they are not harmed. Various constraints faced by the tax office for tax purposes social commerce transactions also occur, such as the difficulty to track who transactors social commerce, difficulty to determine the tax object (to the digital format), transactions not only in the customs territory of Indonesia. Keywords: Social Commerce, PPh, Wajib Pajak, WPOP Pengusaha Tertentu

PENGARUH KETERIKATAN KERJA TERHADAP KETERLIBATAN KERJA DAN KINERJA DENGAN DIMEDIASI FAKTOR KEPERCAYAAN TERHADAP ATASAN Alvinda Rian Jannatin; Dewita Puspawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

In order for the organization to run smoothly, it is necessary to have a strong work engagement of human resources in their duties and work. Employee engagement relates to the level of commitment and involvement of employees to the organization and its values. The purpose of this study was to determine the effect of work engagement on trust in superiors. To determine the effect of trust in superiors on work engagement, to determine the effect of trust in superiors on performance, to determine the effect of work engagement on work involvement mediated by trust in superiors and to determine the effect of work involvement on performance mediated by trust in superiors. This research using a quantitative survey. The results in this study are work engagement has a significant effect on trust in superiors, Trust in superiors has no effect on work involvement, Trust in superiors has a significant effect on performance, Work engagement has no effect on job involvement mediated by trust factor to superiors. Work engagement has a significant effect on performance by mediating trust factor to superiors. The Civil Registry (Disdukcapil) of Sragen Regency further improves and evaluates the level of employee work involvement to make it even better

ANALISIS PENERAPAN SISTEM “MATO” PADA MANAJEMEN PENGGAJIAN KARYAWAN DI RESTORAN PADANG SEDERHANA DI KOTA YOGYAKARTA Farah Atiqah; Dewita Puspawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

The "MATO" system is a profit-sharing system that is unique and privileged in managing Padang Simple restaurant. It is still rare for previous studies to in-depth analyze the application of the "MATO" system, especially in the Padang Simple restaurant in Yogyakarta. This study aims to analyze the application of the "MATO" system in the management of employee payroll at the Padang Simple restaurant, Yogyakarta. The data in this study are primary data obtained through interviews with the manager of the Padang Simple restaurant in Yogyakarta. The data obtained were analyzed using descriptive qualitative methods. The results of the analysis show that the "MATO" system is a combination of a profit-sharing system and a point system in employee payroll. The system is implemented by mutual agreement and becomes a motivation in improving employee performance. Furthermore, related to the proportion of salaries, it was found that the proportion of employee salary distribution in the mato system was divided by 50% for owners and 50% for employees. The proportion is divided from the company's net profit.

Islamic Social Reporting (ISR) Disclosure: Financial Performance Factor Dewita Puspawati; Rita Wijayanti; Novel Idris Abas
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 4 No. 3, September 2020
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v4i3.229-240

The development of ISR in Indonesia is still relatively slow. Several previous studies have proven that all the Sharia banks in the research sample have not achieved 100% implementation and disclosure of ISR. This study uses several independent variables, namely company size, profitability, liquidity, leverage, sharia supervisory board, audit committee, board of commisioners. Based on the results of the previous research, there is still a research gap that occurs. This study used a sample of 13 Sharia Commercial Banks in 2016-2019. The results show that the variables of company size, profitability, liquidity, leverage, and the board of commissioners affect the level of ISR disclosure. Meanwhile, the sharia supervisory board and audit committee did not affect the level of ISR disclosure.

The Effect of Moral Reasoning Level and Emotional Intelligence on Employment Ethics Assessment of Earnings Management Dewita Puspawati; Kurnia Rina Ariani; Novel Idris Abas
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 1, March 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

The purpose of this study is to examine the influence of moral level reasoning and emotional intelligence on the assessment of earnings management ethics. The theory used is the theory of planned behavior. Respondents in this study are S1 Accounting Department Faculty of Economics and Business University of Muhammadiyah Surakarta. The samples used were 89 respondents with convenience sampling technique. The results showed that the moral level of reasoning affect the evaluation of earnings management ethics, while emotional intelligence does not affect the dependent variable.

Transformational Leadership, Job Performance, and Organizational Citizenship Behavior: Mediating Role of Work Engagement Novel Idris Abas; Huni Sri Runing Sawitri; Dewita Puspawati
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 2 No. 4, December 2018
Publisher : Faculty of Economics, Universitas Sriwijaya

Many studies had discussed about organizational behavior such as organizational culture, motivation, organizational commitment and many others topics. However, just few studies that discussed the mediation effect of the organizational behavior variables. Work engagement is one of the important variables in organizational behavior scope. This study proposes and tests a research model that investigates and examine whether work engagement functions as a mediator of the effect of transformational leadership on job performance and OCB. These relationships are assessed through SPSS using Barron & Kenny mediation method. Data are obtained from 97 employees of pharmaceutical company in Indonesia especially Solo Raya and Madiun City. The result shows that work engagement mediates the effect of transformational leadership on job performance. Moreover, this study provides evidence to support our intended hypothesizes, by applying correlation and regression analysis which result have revealed that transformational leadership effects OCB through the mediating effect of work engagement.

Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati Agus Endro Suwarno Akbar Rachmadiansyah, Idham Alexandra, Kanaya Alfandi Rico Yohanda Alfandi Rico Yohanda Alisia, Siti Noor Alvinda Rian Jannatin Alvinia Nabila Amaliyah, Efi Risqi Anggraini, Yayi Bely Arnanda Reza Pramadani Aulia, Seilalisa Azizah, Mia Nur Banu Witono Banu Witono, Banu Bayu Prakoso Bayu Prakoso, Bayu Christiana Riski Wira Putri Della Mafiana Dian Permatasari, Widowati Efi Risqi Amaliyah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatimah, Anisa Frasya Nanda Tri Anisa Fuad Hudaya Fatchan Galih Ilham Ramadhan Galuh Rustina Primastuti Helmia Khalifah Sina Heppy Purbasari Hidayati, Hanifah Nur Huni Sri Runing Sawitri Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kurnia Rina Ariani Kurniawan, Firdaus Kurniawan, Muhammad Randhy Laila Oshiana Fitria A’zizah Lilis Nurhidayah Lintang Kurniawati Lintang Kurniawati M Mabruroh Mabruroh, M Mafiana, Della Muhammad Abdul Aris Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Nabila, Alvinia Novel Idris Abas Nur Andriyani Nur Hidayah, Kholisa Nur Prasetyo Aji Oktafiyani, Hanifah Ovi Itsnaini Ulynnuha Pratiwi, Fazura Mutiara Pratiwi, Ketut Putri, Christiana Riski Wira Putri, Nabila Lutvi Amanda Rais Alhakim Karismatulloh Rita Wijayanti Safero, M. Nabil Nico Salisa Cita Saniya Septiana, Woro Risma Sholichah, Elva Kumalasari Sidiq, Husaen Bayu Sina, Helmia Khalifah Sri Murwanti Sultansyah, Akbar Susi Lestari SUSI LESTARI Varian, Muhammad Davin Yuan Wafiatun Mukharomah Wardana, Arfi Agustian Widia Puspayanti Widowati Dian Permatasari Widowati Dian Permatasari Yayi Bely Anggraini Z Zulfikar, Z Zulfikar Zulfikar

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