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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 Inovasi Pendidikan Pendidikan Tata Niaga Jurnal Pendidikan Ekonomi (JUPE) Journal of Education and Learning (EduLearn) MIIPS 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 Proceeding of International Conference on Teacher Training and Education Journal of Management and Business Review JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial 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) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) 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 SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JEKPEND Jurnal Ekonomi dan Pendidikan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Media Gizi Kesmas 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 Jurnal Simki Economic Munaddhomah: Jurnal Manajemen Pendidikan Islam 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) Innovative: Journal Of Social Science Research Jurnal Informatika Ekonomi Bisnis Media Akuntansi Perpajakan Karimah Tauhid Relasi : Jurnal Ekonomi IIJSE 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 Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Other

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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 Pengetahuan Tentang Laporan Keuangan Terhadap Minat Mahasiswa dalam Berinvestasi Saham dengan Preferensi Risiko Sebagai Variabel Moderasi Wardani, Dewi Kusuma; Hapsari, Agustin Dwi
Jurnal Simki Economic Vol 5 No 1 (2022): Volume 5 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i1.123

Abstract

This study was conducted with the aim of testing the relationship between knowledge of financial statements and student interest in investing in stocks with risk preference as a moderating variable. The data in this study were obtained from 100 respondents from accounting students of the Faculty of Economics, Sarjanawiyata Tamansiswa University using quantitative description methods and primary data in the form of questionnaires. The sample in this study was obtained using a snowball sampling technique. The result of this research is that knowledge about financial statements has an effect on increasing student interest in investing in stocks.
Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi Wardani, Dewi Kusuma; Nistiana, Luthfia Dita
Jurnal Simki Economic Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i2.141

Abstract

This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.
Minat Penggunaan Terhadap Penggunaan Sesungguhnya Quick Response Code Indonesia Standard (Qris) Di Era New Normal Wardani, Dewi Kusuma; Sari, Anggi Nofita
Jurnal Simki Economic Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v6i1.145

Abstract

This study was conducted with the aim of testing the effect of interest in using the actual use of QRIS. The data in this study were obtained from 100 respondents from the University of Sarjanawiyata Tamansiswa using descriptive quantitative methods and using primary data. The sample in this study was obtained using a snowball sampling technique. The results of this study indicate that interest in using has a positive effect on the actual use of QRIS
Co-Authors -, Kardiyem Abinowo, Agaphe Christian Adila, Faizah Nurul Afdatil, Afdatil Al Karimah, Maulina Ambarwati, Harum Ambarwati, Harum Andini, Sella Putri Andriyati, Rizka Angelina, Tiara Anita Primastiwi Aprilia Kusumastuti, Aprilia Arief Hargono Astuti, Aprilia Dewi Azizah, Mega Baity, Haya Nur Choirunnisa, Eviyanti Cholifiana, Fina Damara, Adam Dewi Tinjung Sari, Dewi Tinjung Diana Lestari, Diana Dina Anggraeni, Dina Dini Octoria Dita Puspitasari Djumaati, Musyrifah Dyanti Mahrunnisya Elda, Angelina Endri Sintiana Murni Esterica Yunianti, Esterica Farah, Shifna Aini Feri Setyowibowo Fikriyyah, Azka Hanisah, Hanisah Hapsari, Agustin Dwi Hapsari, Maulani Mega Hariyani, Endang Sri Hermalia, Hermalia Indira, Fransisca Rahcmawati Indra Indra Indra Wijaya Kusuma Jati, Deviska Panggalih Jati, Meirida Kartika Jonet Ariyanto Nugroho, Jonet Ariyanto Juliani Kartika, Agnes Hardiyanti Dwi Kim, Kyung Min Kristiani . ., Kristiani . Kusumawati, Fadhilah Dian Leny Noviani Lestari, Melita Dwi Luly, Clarita Virginia Anggi Marlinawati, Marlinawati Marpaung, Srimpi Yuliani Mintasih Indriayu, Mintasih Muhammad Sabandi Mulyani, Windi Mulyanto Mulyanto Murni, Vinsensiana Desinoel 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 Pratiwi, Anggil Prihatiningrum, Zara Tri Puji Rahayu Puspitasari, Dwi Mega Puspito, Agung Nugroho Putri, Fuadhillah Kirana Radu, Maria Yunita Hendriyani Rafaizan, Rafa Izan Rahmawati, Diya Rofika Ramadhan, Sahrul Ranu, Arif Rohmayanti, Tri Rusi Rusmiati Aliyyah Salshabella, Dhea Clara Santi Nurhayati, Santi Santoso, Galih Rohmad Sari, Anggi Nofita 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 Suryatnu, Alfandi Ovi Adam Sutria, Iyan Taufan Adi Kurniawan, Taufan Adi Teguh Erawati, Teguh 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