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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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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) 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 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 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 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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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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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.
STRATEGI KKN-KOLABORATIF SITUBONDO DALAM MENINGKATKAN KESADARAN GIZI DAN CEGAH STUNTING DI DESA GELUNG MELALUI PROGRAM: “CERMIN” CERDAS GIZI DAN BERSIH SEJAK DINI Haidar, Syafa Hilmy; Syaputra, Ilham Maulana; Yuniati, Carolina; Febrianti, Hofifah; Telang, Verrel Jeconiah; Lindari, Livia Ika; Larasati, Rindang Meilina; Faricha, Cantika Auliatul; Faradila, Diah; Rhamadani, Vina Syahadatina; Wardani, Dewi Kusuma; Fandiyanto, Randika
MIMBAR INTEGRITAS : Jurnal Pengabdian Vol 5 No 1 (2026): JANUARI 2026
Publisher : Biro Administrasi dan Akademik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/mimbarintegritas.v5i1.7083

Abstract

Stunting masih menjadi salah satu permasalahan serius di Kabupaten Situbondo termasuk di Desa Gelung, Kecamatan Panarukan, yang tercatat memiliki kasus stunting pada balita dan ibu hamil. Faktor penyebab utamanya antara lain kurangnya pengetahuan gizi, sanitasi lingkungan yang buruk, serta rendahnya kualitas air bersih. Program Kuliah Kerja Nyata Kolaboratif (KKN-K) dilaksanakan pada 19 Juli–22 Agustus 2025 dengan tujuan meningkatkan kesadaran gizi, perilaku hidup bersih, serta pemahaman masyarakat terhadap pentingnya air layak konsumsi. Metode kegiatan dilakukan melalui program “CERMIN” (Cerdas Gizi dan Bersih Sejak Dini) yang mencakup edukasi gizi “Isi Piringku” dan praktik cuci tangan di TK dan SD, sosialisasi serta praktik pembuatan filter air sederhana di SMP, lomba memasak “Kreasi Sehat dari Dapur Kita” di tingkat desa, serta pengujian kualitas air di enam dusun dengan parameter pH, TDS, dan DHL sebelum serta sesudah perebusan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman anak-anak terhadap konsumsi makanan bergizi seimbang dan kebiasaan mencuci tangan, peningkatan keterampilan siswa SMP dalam membuat filter air, serta meningkatnya kesadaran ibu rumah tangga terhadap pentingnya menu sehat tanpa bahan instan. Pengujian air menunjukkan bahwa perebusan meningkatkan nilai pH air dari netral ke basa, namun juga meningkatkan DHL yang menandakan tingginya kandungan ion terlarut sehingga kualitas kimia air tetap perlu perhatian. Kesimpulannya, program CERMIN berhasil memperkuat kesadaran gizi dan PHBS sejak dini, memberdayakan masyarakat melalui kegiatan partisipatif, serta memberikan data penting mengenai kualitas air sebagai bahan evaluasi untuk mendukung upaya penurunan stunting secara berkelanjutan.
Pengaruh Pemahaman Hak & Kewajiban Perpajakan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak dengan Ajaran Tamansiswa Tetep-Mantep-Antep sebagai Variabel Moderasi Wardani, Dewi Kusuma; Listiyani, Ima
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 6 No. 2 (2025): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v6i2.27449

Abstract

Penelitian yang dilakukan bermaksud untuk menguji pemahaman hak dan kewajiban perpajakan dan kesadaran perpajakan terhadap kepatuhan wajib pajak dengan ajaran tamansiswa tetep-mantep-antep sebagai variael moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Wajib pajak orang pribadi di Kabupaten Gunungkidul digunakan sebagai responden pada penelitian ini. Banyaknya data yang didapat ialah 100, kemudian dianalisis dengan SPSS 23. Temuan dalam penelitian ini menyatakan jika pemahaman hak dan kewajiban perpajakan & kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Ajaran tamansiswa tetep-mantep-antep memoderasi pengaruh positif antara pemhaman hak dan kewajiban perpajakan dengan kepatuhan wajib pajak dan ajaran tamansiswa tetep-mantep-antep memoderasi pengaruh negatif dan signifikan antara kesadaran perpajakan dengan kepatuhan wajib pajak.
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 Baehaqi 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 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 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 Kim, Kyung Min Kristiani . ., Kristiani . Kusumaningrum, Maria Herawati Kusumawati, Fadhilah Dian Larasati, Rindang Meilina Leny Noviani 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 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, 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 Rhamadani, Vina Syahadatina 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 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