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All Journal Jurnal Pendidikan Karakter Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Penelitian dan Pengembangan Pendidikan Jurnal Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) Akmenika : Jurnal Akuntansi dan Manajemen Gadjah Mada International Journal of Business AGRIVITA, Journal of Agricultural Science JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Psikohumaniora: Jurnal Penelitian Psikologi Jurnal Terapan Abdimas Journal of Management and Business Review JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Jurnal Maneksi (Management Ekonomi Dan Akuntansi) BISE: Jurnal Pendidikan Bisnis dan Ekonomi Kinerja: Jurnal Ekonomi dan Manajemen EKONOMIS : Journal of Economics and Business JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Jurnal Pendidikan Ekonomi (JURKAMI) Journal of Economic, Management, Accounting and Technology (JEMATech) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity International Journal of Active Learning JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Religiosity Entity Humanity (JIREH) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Social, Humanities, and Educational Studies (SHEs): Conference Series Mudir : Jurnal Manajemen Pendidikan FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Balance Vocation Accounting Journal JURNAL EKOBIS DEWANTARA Economic Education and Entrepreneurship Journal PREPOTIF : Jurnal Kesehatan Masyarakat International Journal of Economics Development Research (IJEDR) Asatiza: Jurnal Pendidikan JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA IJPD (International Journal Of Public Devotion) Eksos Jurnal Disrupsi Bisnis Jurnal Elastisitas : Kajian Pendidikan Ekonomi, Ilmu Ekonomi, dan Kewirausahaan Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Munaddhomah: Jurnal Manajemen Pendidikan Islam RATIO: Reviu Akuntansi Kontemporer Indonesia INVOICE : JURNAL ILMU AKUNTANSI J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Indonesian Journal of Innovation Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Formosa Journal of Multidisciplinary Research (FJMR) Journal of Educational Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) MIMBAR INTEGRITAS Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Media Akuntansi Perpajakan JAT (Journal of Accounting and Tax) Karimah Tauhid Relasi : Jurnal Ekonomi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Conference Proceedings International Conference on Education Innovation and Social Science Proceeding of International Conference on Humanity Education and Society Equity As-Syirkah: Islamic Economic & Financial Journal
Dewi Kusuma Wardani
Universitas Sarjanawiyata Tamansiswa, Indonesia
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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries Wardani, Dewi Kusuma; Kusuma, Indra Wijaya
Gadjah Mada International Journal of Business Vol 14, No 1 (2012): January - April
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.28 KB)

Abstract

This study explores the informational and opportunistic characteristics of earnings management in ASEAN countries. Earnings management has an impact on the profitability of the companies. A positive relation between earnings management and future profitability reveals that earnings management is informational. However, negative a relation between earnings management and future profitability indicates that earnings management is opportunistic. This study uses data from the OSIRIS database. Four hundred and eighty five (485) companies from the Philippines, Indonesia, Malaysia, Singapore, and Thailand are used as a sample. This study focuses on 2 types of earnings management: (1) accrual earnings management and (2) real earning management. Modified Jones model is used for the accrual earnings management. Real earnings management follows Roychowdury (2006). The results show that the characteristics of earnings management are not consistent. Real earnings management is informational in Thailand, but opportunistic in Indonesia. Accruals earnings management is informational in the Philippines, but opportunistic in Malaysia. Country factors such as culture may explain the inconsistency of the results in ASEAN.Keywords: accruals earnings management; ASEAN countries; future profitability; informational; opportunistic; real earnings management
EFISIENSIEKONOMIRELATIF USAHATANI TEMBAKAU MENURUT SISTEM PENGUASAAN LAHAN SAW AH DI KABUPATEN TEMANGGUNG Wardani, Dewi Kusuma; Waridin, Waridin
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 6, No 1 (2005) : JEP Juni 2005
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v6i1.4004

Abstract

The research is aimed at analyzing and comparing the efficiency levels, in terms of technique, cost and economic of the owner farmers and non-owner (rent and sharecropping) farmers who cultivated tobacco farming in Temanggung district, Central Java. The result of research shows that the input variables, namely seed, fertilizer, pesticide, and manpower have influence on profit level of the farm. In addition, input variables for the owner farmers and non owner (rent and share cropping) farmers have not used optimally.
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
Akmenika Vol 14, No 2 (2017): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this study to examine the effect implementation of the perceived usefulness, perceived ease of use, perceived taxpayer satisfaction, perceived usefulness, volunteerism, and social factors on the intention taxpayers to use e-filing. This type of research is associative research. The population in this study is the entire corporate taxpayers who use e-filing in Yogyakarta as respondents. The data collection is done directly by using a questionnaire containing 44 items statement. While data analysis tools using multiple regression with SPSS version 16.0. The results showed that the perception variables usefulness and perceived ease of use have a significant effect on the intention taxpayers to use e-filing, while the perception of satisfaction of taxpayers, perceived usefulness, volunteerism, and social factors had no significant effect on the intention taxpayers to use e-filing.
Implementation of The Values of Entrepreneurship in Students of SMA Negeri in DKI Jakarta Sugiono, Sugiono; Martono, Trisno; Wardani, Dewi Kusuma
International Journal of Active Learning Vol 3, No 2 (2018): October 2018
Publisher : International Journal of Active Learning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.625 KB) | DOI: 10.15294/ijal.v3i2.13407

Abstract

Issues relating to the role of entrepreneurship education are: 1) the increasing number of unemployed that there needs to be addressed with the improvements in education entrepreneurship; 2) education entrepreneurship serve as solutions in lowering the unemployment rate at the HIGH SCHOOL level; 3) entrepreneurship education as a means to provide learners to continue on to further education level, as well as self-employment. The purpose of this study is meant to analyze and describe about the implementation of the values of entrepreneurship in high school with a review of the three extra curricular activities IE activities, cultural and learning activities of the school. This study uses qualitative methods, data collection using a semi structured interview and observation. A summary of this research is the third such activities provide positive impact to the creation of the character of learners.
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen) Wardani, Dewi Kusuma; Wati, Erma
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 7 No. 1 (2018): Nominal April 2018
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.769 KB) | DOI: 10.21831/nominal.v7i1.19358

Abstract

Pajak memiliki peranan yang sangat penting dalam perekonomian Indonesia karena pajak merupakan sumber utama bagi Negara Indonesia untuk mendanai Anggaran Pendapatan dan Belanja Negara (APBN). Salah satu faktor yang bisa ditekankan oleh aparat dalam meningkatkan kesadaran dan kepatuhan pajak adalah dengan cara mensosialisasikan peraturan pajak baik itu melalui penyuluhan, seruan moral baik dengan media billboard, baliho, maupun membuka situs peraturan pajak yang setiap saat bisa diakses oleh Wajib Pajak.Penelitian ini bertujuan untuk menguji pengeruh sosialisasi perpajakan terhadap kepatuhan wajib pajak melalui pengetahuan perpajakan. Untuk menguji hipotesis, digunakan data primer dengan metode Convenience sampling. Teknik analisis data menggunakan analisis jalur dengan sosialisasi perpajakan sebagai variabel (X) serta pengetahuan perpajakan sebagai variabel intervening dan kepatuhan wajib pajak sebagai  variable (Y). Setelah data di analisis, ditemukan bahwa sosialisasi perpajakan berpengaruh positif terhadap pengetahuan perpajakan memiliki nilai t-hitung 9,726 lebih besar dari nilai t-tabel 2,70  dengan nilai signifikan 0,000. Pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 4,261 lebih besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000.  Sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak memiliki nilai t-hitung 5,744 lebih besar dari nilai t-tabel 2,70 dengan nilai signifikan 0,000.  Variabel sosialisasi perpajakan terhadap kepatuhan wajib pajak sebesar 0,502 dan pengaruh tidak langsung sebesar 0,4185. Hasil ini menunjukan bahwa secara tidak langsung sosialisasi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak melalui pengetahuan perpajakan. Kata Kunci: Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kepatuhan Wajib Pajak.
Pengaruh Efikasi Diri Terhadap Minat Berwirausaha Melalui Motivasi Sebagai Variabel Intervening Putry, Nur Anita Chandra; Wardani, Dewi Kusuma; Jati, Deviska Panggalih
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.71

Abstract

This study aims to examine the effect of self-efficacy on entrepreneurial interest through motivation as an intervening variable. The population in this study were 186 students of the Faculty of Economics at the University of Sarjanawiyata Tamansiswa Yogyakarta both from Accounting and Management Study Programs. The sampling technique used in this study was snowball sampling while the data analysis used in this study was path analysis. The classical assumption test used in this research are normality test, multicollinerarity test and heteroscedasticity test. The results of this study prove that self-efficacy has a positive effect on motivation. The results of data processing shows that motivation has a positive effect on entrepreneurial interest while self-efficacy has no effect on entrepreneurial interest and self-efficacy has a positive effect on entrepreneurial interest through motivation as an intervening variable.
PENGARUH KEBERTERIMAAN LAYANAN PEER TO PEER LENDING KEPADA UMKM SEBAGAI PENGGUNA DENGAN MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL (TAM) Kurniawan, Taufan Adi; Wardani, Dewi Kusuma; Widhayati, Lucianna
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.59

Abstract

This study conducted to determine the effect of Perceived Ease of Use, Perceived Usefulness,Trust and user’s attitude towards the acceptability of peer to peer lending system. The method used in this study was the technology acceptance model (TAM). This study used quantitative data using a questionnaires, while the population in this study were UMKMs in Daerah Istimewa Yogyakarta. The result of this study showed that Perceived Ease of Use, Perceived Usefulness, Trust and user’s attitude were significantly related for the acceptance of peer to peer lending system in UMKM users..
Pengaruh Penerapan E-Procurement dan Sistem Pengendalian Internal Pemerintah Terhadap Pencegahan Kecurangan Pengadaan Barang dan Jasa Di Sektor Publik Primastiwi, Anita; Wardani, Dewi Kusuma; Hanisah, Hanisah
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.76

Abstract

This study aims to examine whether e-procurement, Whistleblowing System and internal control systems influence the prevention of fraudulent procurement of goods and services. This research method uses quantitative methods and primary data. The sample used in this study amounted to 63 respondents, namely employees of procurement of goods and services who have served at least 1 year in the environment of Yogyakarta City regional government agencies, the Procurement Services Unit and the Yogyakarta City Regional Work Unit. The sample method used was purposive sampling, while the data analysis technique used partial test. The results of research conducted indicate that the existence of e-procurement and internal control systems has a significant positive effect on fraud prevention of goods and services procurement
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP KINERJA BANK SYARIAH Chaerunisak, Uum Helmina; Wardani, Dewi Kusuma; Prihatiningrum, Zara Tri
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 5, No 2 (2019): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v5i2.62

Abstract

This study aims to determine the effect of capital adequacy ratio,  financing to deposite ratio and operating costs of operating income on  healthy returns on. This study uses data which is a time series cross  section data from sharia banking statistics from 2015-2018 and 2019 (only  January to August because the most recent data) is registered with Otoritas Jasa Keuangan  (OJK). Data collection methods in this study used purposive sampling. Analysis of the data used is multiple linear regression. The classic assumption tests used in this study are the normality test, the  multicollinearity test, the heteroscedasticity test,  and the autocorrelation test. The results of this study indicate that the capital adequacy ratio does not affect the return on assets,  operational costs of operating income negatively affect the return on assets
Dampak Riil Penghindaran Pajak Pada Perusahaan Manufaktur di Bursa Efek Indonesia Wardani, Dewi Kusuma
AKMENIKA Vol 17, No 1 (2020)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aims to examine the effect of tax avoidance to firm value, cost of capital, cash holding, capital structure. This sample used is a manufacturing companies during the year 2013-2017, based on the method of purposive sampling obtained 43 manufacturing companies. The stastical method used in this study was simple regression. This research results indicate that tax avoidance does not effect on the firm value, cash holding, and capital cost.  Tax avoidance have a negative effect on the capital structure.  Keywords: Firm Value, Cost of Capital, Cash holding, Capital Structure, Tax Avoidance.
Co-Authors -, Kardiyem Abinowo, Agaphe Christian Adila, Faizah Nurul Afdatil, Afdatil Aini, Ainun Nur Al Karimah, Maulina Ambarwati, Harum Ambarwati, Harum Andini, Sella Putri Andriyati, Rizka Angelina, Tiara Aniek Hindrayani Anita Primastiwi Aprilia Kusumastuti, Aprilia Arief Hargono Astuti, Aprilia Dewi Azizah, Mega Baedhowi Baedhowi Baehaqi Baity, Haya Nur Budiman, Rahmadi Choirunnisa, Eviyanti Cholifiana, Fina Damara, Adam Dewi Tinjung Sari, Dewi Tinjung Dhabitah, Amelia Wanda Diana Lestari, Diana Dina Anggraeni, Dina Dini Octoria Dita Puspitasari Djumaati, Musyrifah Dwi Hendra Kusuma, Dwi Hendra Dyanti Mahrunnisya Elda, Angelina Endri Sintiana Murni Esterica Yunianti, Esterica Fandiyanto, Randika Faradila, Diah Farah, Shifna Aini Faricha, Cantika Auliatul Febrianti, Hofifah Feri Setyowibowo Fikriyyah, Azka Haidar, Syafa Hilmy Hanisah, Hanisah Hapsari, Agustin Dwi Hapsari, Maulani Mega Haris, Rofiqi Hariyani, Endang Sri Hermalia, Hermalia Ika Nurhayati Indira, Fransisca Rahcmawati Indra Indra Indra Wijaya Kusuma Isnaini, Mutmainah Jati, Deviska Panggalih Jati, Meirida Kartika Jonet Ariyanto Nugroho, Jonet Ariyanto Juliani Kim, Kyung Min Kristiani . ., Kristiani . Kristiani Kristiani Kusumaningrum, Maria Herawati Kusumawati, Fadhilah Dian Larasati, Rindang Meilina Leny Noviani Lestari, Arisya Yaya Dwi Lestari, Melita Dwi Lindari, Livia Ika Listiyani, Ima Luly, Clarita Virginia Anggi Marlinawati, Marlinawati Marpaung, Srimpi Yuliani Mintasih Indriayu, Mintasih Muhammad Sabandi Mulyani, Windi Mulyanto Mulyanto Murni, Vinsensiana Desinoel Muslimawati, Claudia Nabilah, Nida Nur Negari, Pawestri Pandu Nistiana, Luthfia Dita Nugraheni, Titis Tatas Nur Anita Chandra Putry, Nur Anita Chandra Nuraini Nuraini Nuraini, Feny Nurainun’nisa, Nurainun’nisa Nurdiani, Rakhma Tri Nurfadilla, Yunika Pesirahu, Erika Violenta Prabowo, Adia Adi Pradana, Mahendra Arya Wisnu Pratiwi, Andryas Dewi Pratiwi, Anggil Pratiwi, Hulwa Anindya Prihatiningrum, Zara Tri Puji Rahayu Puspitasari, Dwi Mega Puspito, Agung Nugroho Putri, Fuadhillah Kirana Radu, Maria Yunita Hendriyani Rafaizan, Rafa Izan Rahmawati, Annisaa Rahmawati, Diya Rofika Ramadhan, Sahrul Ranu, Arif Rhamadani, Vina Syahadatina Rohmayanti, Tri Roxymawati, Aisyah Ammar Rusi Rusmiati Aliyyah Rusydi, Duta Sabiila Salman Alfarisy Totalia Santi Nurhayati, Santi Santoso, Galih Rohmad Sari, Anggi Nofita Sari, Prima Ratna Sarini, Nyoman Setianingrum, Fransiska Agnes Setiya Putri, Hany Nur Sholeh Avivi Simbolon, Rica Hanaria Siswanto, Romi Soetarno Joyoatmojo, Soetarno Sri Hartatik Subekti, Merlin Sudarno Sudarno Sugiono Sugiono Sukarte, Ketut Sulaeman, Icha Sunarto Sunarto Suryaningrum, Ida Dwi Suryatnu, Alfandi Ovi Adam Sutria, Iyan Syaputra, Ilham Maulana Taufan Adi Kurniawan, Taufan Adi Teguh Erawati, Teguh Telang, Verrel Jeconiah Tri Murwaningsih, Tri Trisno Martono Ubaidillah, Mohammad Usun, Febby Gloria uum helmina chaerunisak, uum helmina Veradika, Heni Wahyuningsih, Rintatik Wangi, Maria Hermina Vivin Waridin Waridin Wati, Erma Wati, Gading Putri Eka Widhayati, Lucianna Wulandari, Eka Feby Yiping, Yiping Yuli Hidayati Yuliyanto, Riyan Yuniati, Carolina