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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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Determinant of Sustainable Entrepreneurial Intention : Mediating Role of Entrepreneurial Self-Efficacy Andriyati, Rizka; Wardani, Dewi Kusuma; Setyowibowo, Feri
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 1 (2024): March
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i1.10953

Abstract

This study aims to analyze the effect of entrepreneurial education and sustainability orientation in influencing sustainable entrepreneurial intention by testing the mediating effect of entrepreneurial self-efficacy in predicting sustainable entrepreneurial intention. This study used a quantitative approach with 306 UNNES and UNS economics education students’ years of 2020 and 2021 as samples. Data was obtained by distributing an online questionnaire (Google Form). Data was analyzed using the SEM-PLS technique. The analysis’s results show that there is a significant positive effect between entrepreneurial education and sustainability on entrepreneurial self-efficacy. Entrepreneurial self-efficacy can mediate the relationship between entrepreneurial education and sustainability orientation in terms of sustainable entrepreneurial intentions. The findings also confirm that sustainable entrepreneurial intention can be formed through the formation of cognition stimulated when students take entrepreneurial education and individual personalities, which can be reviewed from a sustainability orientation.
How Does Creativity and Environmental Support Matter on University Students’ Digital Entrepreneurial Intention? : A Mediated Model Indira, Fransisca Rahcmawati; Wardani, Dewi Kusuma; Murwaningsih, Tri
Jurnal Kependidikan : Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran, dan Pembelajaran Vol. 10 No. 2 (2024): June
Publisher : LPPM Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jk.v10i2.11017

Abstract

This study aims to investigate the effects of self-perceived creativity and environmental support on university students' digital entrepreneurial intentions while also examining a mediation model. This research used a survey method with a quantitative approach. The data was collected involving undergraduate students in Economic Education from three universities in Central Java province. The study engaged 531 population and 229 samples selected using the proportionate random sampling method. SEM-PLS analysis was employed for data analysis. The findings suggest that digital entrepreneurial intention is positively, albeit not significantly, impacted by self-perceived creativity. Meanwhile, digital entrepreneurial intention is positively and significantly impacted by both environmental support and digital entrepreneurial self-efficacy. Moreover, digital entrepreneurial self-efficacy is also positively and significantly impacted by self-perceived creativity and environmental support. Then, the mediation models are also accepted. The results suggest fostering creativity-based learning programs, training, internships, and short courses to enhance students' confidence in digital entrepreneurship and entrepreneurial intentions. To this end, collaborating with universities, governments, and private sectors is crucial in executing such initiatives.
The Effect of Tax Justice and Tax Discrimination on The Intention to Commit Tax Evasion by Prospective Taxpayers Wardani, Dewi Kusuma; Kusumastuti, Aprilia
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine whether tax justice, tax discrimination have an influence on the intention to commit tax evasion for prospective taxpayers. The sample population of this study were all students in the Special Region of Yogyakarta (DIY). In this study the authors used the snowball sampling method. For data collection, the authors used a questionnaire distributed in the form of a google form. The distribution of the questionnaire obtained 123 respondents. The results of the study stated that tax justice have a negative effect on the intention to commit tax evasion. While discrimination has no effect on the intention to commit tax evasion.
The Effect of Capital Structure on Firm Value with Corporate Social Responsibility as a Moderating Variables Wardani, Dewi Kusuma; Sulaeman, Icha
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to determine the effect of capital structure on firm value, with corporate social responsibility as a moderating variable. The population of this study is made up of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2021. The type of data used is secondary data taken from www.idx.co.id. Company value is proxied by Tobins' Q.The results of this study indicate that capital structure has a positive effect on firm value, and corporate social responsibility cannot moderate the positive effect of capital structure on firm value.
The Influence of Understanding of Tamansiswa Teachings of Tri Abstinence and Religiosity on Tax Embezzlement Intentions of Prospective Taxpayers Wardani, Dewi Kusuma; Setianingrum, Fransiska Agnes
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine the effect of understanding the teachings of tamansiswa on tri abstinence. Machiavellianism, love of money, the tax system, and religiosity on the intention to commit tax evasion by prospective taxpayers. This study used a quantitative descriptive method and primary data using a questionnaire. The number of samples in this study were 130 student respondents studying in Yogyakarta. Sampling in this study using snowball sampling technique. Data were analyzed using the IBM SPSS Statistic 20 program. This study provides the results of understanding the teachings of tamansiswa tri taboo which has a negative effect on the intention of tax evasion of prospective taxpayers. Machiavellian and love of money has a positive effect on tax evasion intentions of prospective taxpayers, the tax system and religiosity have no effect on intention of tax evasion prospective taxpayers.
The Influence of Religiosity on Accounting Student Academic Cheating Wardani, Dewi Kusuma; Puspitasari, Dita
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aims to examine the effect of religiosity on academic fraud among accounting students. The sample used in this study were students of accounting at the Faculty of Economics at Tamansiswa University, Yogyakarta. The sampling method used is convenience sampling. The samples obtained had 101 respondents. The results showed that religiosity has a negative effect on accounting students' academic fraud.
Compliance Intention of Prospective Taxpayer in Indonesian based on Nationalism and Tax Sanctions Wardani, Dewi Kusuma; Astuti, Aprilia Dewi
Proceedings International Conference on Education Innovation and Social Science 2023: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The phenomenon of the Covid-19 pandemic disrupted the economy in Indonesia, including from the tax sector. Tax is the biggest source of revenue for a country in Indonesia. The success of implementing taxation in Indonesia is determined by the domination of taxpayer compliance. This study adopts the theory of planned behavior (TPB) which aims to determine the effect of nationalism and tax sanctions on the compliance intention of prospective taxpayers. The method used in this research is descriptive statistics with convenience sampling technique. The population of this study is prospective taxpayers aged 14-22 years with a total sample of 204 people. Samples were taken from students in Indonesia. The results of the study show evidence of a positive influence of nationalism on tax compliance. Tax sanctions have no effect on the intention to comply with prospective taxpayers. This study expands the theoretical knowledge framework by studying and researching the factors that contribute significantly to the taxation sector in Indonesia as an effort to economic development in Indonesia through taxes.
PENGARUH TEACHING FACTORY DAN MOTIVASI MEMSASUKI DUNIA KERJA TERHADAP KESIAPAN KERJA SISWA SMK YANG DIMODERASI SELFEFFICACY Jati, Meirida Kartika; Wardani, Dewi Kusuma
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.5360

Abstract

The purpose of this study is to examine the extent to which the implementation of teaching factory and the motivation to enter the workforce influence students’ work readiness, with self-efficacy acting as a moderating variable. The population of this research consisted of 703 students from grade XI and XII at SMKN 1 Surakarta, with a sample of 255 respondents. This study employed a descriptive quantitative method with an ex post facto approach. Data were collected through questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS 23. The results indicate that the implementation of teaching factory and the motivation to enter the workforce have a positive and significant effect on students’ work readiness. Self-efficacy does not moderate the relationship between teaching factory and work readiness, but significantly and negatively moderates the effect of work motivation on work readiness. Therefore, students’ work readiness can be improved through the strengthening of teaching factory and motivation, while taking into account the role of self-efficacy.
Pengaruh Rata-Rata Lama Sekolah dan Tingkat Pengangguran Terbuka terhadap Tingkat Kemiskinan di Kabupaten Brebes Tahun 2014–2024 Pradana, Mahendra Arya Wisnu; Sabandi, Muhammad; Wardani, Dewi Kusuma
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 1 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i1.2225

Abstract

Poverty remains a structural challenge in Brebes Regency despite improvements in several socio-economic indicators, while empirical evidence on the roles of education and unemployment in shaping poverty at the local level remains mixed. This study aims to examine the effects of average years of schooling and the open unemployment rate on poverty levels in Brebes Regency during the 2014–2024 period. Using a quantitative approach, this study employs multiple linear regression analysis based on time-series data obtained from official publications of Statistics Indonesia. The results indicate that average years of schooling have a significant and negative effect on poverty levels, suggesting that improvements in educational attainment contribute to poverty reduction, whereas the open unemployment rate does not show a statistically significant effect despite exhibiting a positive relationship. Simultaneously, both variables explain a substantial proportion of the variation in poverty levels over the study period, highlighting the more consistent role of education compared to unemployment in explaining poverty dynamics in Brebes Regency. The study concludes that poverty alleviation policies should prioritize improving access to and the quality of education, particularly at the primary and secondary levels, while policy implications and future research directions emphasize the need to incorporate informal employment and other structural factors to achieve a more comprehensive understanding of poverty.
Ayat Alkitab dan Kepatuhan Wajib Pajak Umat Katolik: Pendekatan Kualitatif dengan Theory of Planned Behavior Wardani, Dewi Kusuma; Kusumaningrum, Maria Herawati
Jurnal Ilmiah Religiosity Entity Humanity (JIREH) Vol 8 No 1 (2026): Issue in Progress
Publisher : Sekolah Tinggi Teologi Injili dan Kejuruan (STTIK) Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37364/jireh.v8i1.694

Abstract

This study aims to analyze the influence of biblical verses on tax compliance among Catholic taxpayers. A qualitative approach was employed using primary data collected through in-depth interviews with priests and friars as key informants, as well as parish members and church staff in Tulungagung. The findings indicate that biblical verses understood by Catholic believers contain two domains of obligation, namely obligations to God and to the state, which serve as moral foundations in interpreting tax compliance. Although the Gospel verses have diverse narrative contexts, their core teachings on obligation remain consistent. Awareness of tax compliance is not solely derived from religious understanding but is also strengthened by individual willingness and internal motivation. From the perspective of the Theory of Planned Behavior, biblical verses contribute to shaping attitudes and strengthening intentions to comply. The novelty of this study lies in its qualitative examination of tax compliance among Catholic taxpayers based on biblical values.
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