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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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Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta) Wardani, Dewi Kusuma
AKMENIKA Vol 15, No 2 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance
Faktor-faktor yang Mempengaruhi Niat Wajib Pajak untuk Menggunakan E- Filing. Wardani, Dewi Kusuma; Ambarwati, Harum
AKMENIKA Vol 14, No 2 (2017)
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.
Pengaruh Faktor Internal dan Faktor Eksternal terhadap Manajemen Pajak Wardani, Dewi Kusuma; Setiya Putri, Hany Nur
AKMENIKA Vol 15, No 1 (2018)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This research aims to analyze the impact of profitability,capital structure,fixed asset intensity,and economic growth towards tax management using effective tax rates as a indicator in Real Estate and Property companies in the period 2011-2014. We used the secondary data from IDX and BPS of Product Domestic Bruto. Multiple regression analysis is was the method of analysis used. The sampling technique used in this research was purposive sampling method and obttained 96 samples of data for 24 companies. The regression test results showed that profitability has a significant positive effect to tax management, capital structure has a significant negative to tax management. While, for the fixed asset and economic growth does not effect on the tax management.
PENGARUH KONFORMITAS TEMAN SEBAYA TERHADAP PERILAKU KONSUMTIF PADA SISWA SMA DI KOTA BANDAR LAMPUNG Mahrunnisya, Dyanti; Indriayu, Mintasih; Wardani, Dewi Kusuma
Jurnal Elastisitas: Kajian Pendidikan Ekonomi, Ilmu Ekonomi, dan Kewirausahaan Vol 2 No 1 (2020): Elastisitas
Publisher : LPPM STKIP PGRI Bandar Lampung

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Abstract

This study aims to determine the effect of peer conformity on consumptive behavior in students in the city of Bandar Lampung. The method used in this research is descriptive verification method with ex post facto and survey approaches. Data collection techniques were carried out using a questionnaire. The population in this study were all students of class XI IPS of Senior High School in Bandar Lampung, which consisted of 17 schools. The sample in this study was taken by dividing 17 schools based on the ranking strata namely high, medium, low, based on the value of passing grade to enter the school, then selected three schools randomly to represent each rank. Then the researchers had a population of 414 people. The sampling technique in this study was Proportional Stratified Random Sampling, with a total sample of 165 students. The questionnaire used in this study uses a Likert scale, which is a measurement scale used to measure people's attitudes, opinions, and perceptions about social phenomena. The results showed the influence of peer conformity on consumptive behavior by 32.4%. Conformity is one factor a person becomes consumptive, the higher a person's conformity, the higher the consumptive behavior
NIAT SISWA TINGKAT SMA/SMK SEDERAJAT SEBAGAI CALON WAJIB PAJAK UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN Wardani, Dewi Kusuma; Primastiwi, Anita; Ramadhan, Sahrul
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.368 KB) | DOI: 10.25139/jaap.v5i1.3284

Abstract

Penelitian ini ditujukan untuk mengungkap apakah sosialisasi  perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitian  memakai data langsung/primer. Metode pengambilan sampelnya yakni convenience sampling. Tehnik analisis datanya adalah path analysis dengan sosialisasi perpajakan menjadi variabel bebas, niat patuh pajak menjadi variabel terikat, dan pemahaman pajak menjadi variabel intervening. Hasil analisis menyimpulkan kalau sosialisasi perpajakan memiliki pengaruh yang positif pada pemahaman pajak dan niat patuh pajak, pemahaman pajak juga mempunyai pengaruh yang positif pada niat patuh pajak, serta sosialisasi perpajakan juga memiliki pengaruh yang positif pada niat patuh pajak lewat pemahaman pajak.Kata Kunci : Sosialisasi Perpajakan; Pemahaman Pajak; Niat Patuh Pajak; Calon Wajib Pajak
NIAT SISWA TINGKAT SMA/SMK SEDERAJAT SEBAGAI CALON WAJIB PAJAK UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN Wardani, Dewi Kusuma; Primastiwi, Anita; Ramadhan, Sahrul
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 1 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.368 KB) | DOI: 10.25139/jaap.v5i1.3284

Abstract

Penelitian ini ditujukan untuk mengungkap apakah sosialisasi  perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitian  memakai data langsung/primer. Metode pengambilan sampelnya yakni convenience sampling. Tehnik analisis datanya adalah path analysis dengan sosialisasi perpajakan menjadi variabel bebas, niat patuh pajak menjadi variabel terikat, dan pemahaman pajak menjadi variabel intervening. Hasil analisis menyimpulkan kalau sosialisasi perpajakan memiliki pengaruh yang positif pada pemahaman pajak dan niat patuh pajak, pemahaman pajak juga mempunyai pengaruh yang positif pada niat patuh pajak, serta sosialisasi perpajakan juga memiliki pengaruh yang positif pada niat patuh pajak lewat pemahaman pajak.Kata Kunci : Sosialisasi Perpajakan; Pemahaman Pajak; Niat Patuh Pajak; Calon Wajib Pajak
Ukuran perusahaan terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi Wardani, Dewi Kusuma; Puspitasari, Dwi Mega
KINERJA Vol 19, No 1 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jkin.v19i1.10814

Abstract

Penelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia pada tahun 2015-2020. pengambilan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 47 perusahaan manufaktur dengan data yang akan diolah 204 laporan keuagan tahunan. Penelitian ini menggunakan analisis regresi berganda dan moderated regression analysis. Hasil penelitian ini menunjukkan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak dan umur perusahaan mampu memperkuat pengaruh positif ukuran perusahaan terhadap penghindaran pajak
The Effect of Money Ethic on Tax Evasion with Religiosity, Materialism, and Gender as Moderating Variables Wardani, Dewi Kusuma; Subekti, Merlin
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10138

Abstract

This study aims to examine the effect of money ethics on tax evasion whit religiosity, materialism, and gender as moderating variabels. This research  method  uses  quantitative descriptive methods and primary data using a questionnaire. The study took a samples of individual taxpayers (WPOP). The sampling technique uses incidental sampling. Data collection was carried out by leaving questionnaires in the form of google forms and questionnaires. The number of questionnaires that were processed was 120 questionnaires. Data analysis used in this study is a moderated regresion analysis whit an absolute difference test. The results showed that money ethics has a possitive effect on tax evasion. Intrinsic religiosity weakend the positive relationship between money ethics and tax evasion. Extrinsic religiosity, materialism aand gender strengthen the positive relationship between money ethics and tax evasion.
PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Afdatil, Afdatil; Erawati, Teguh; Wardani, Dewi Kusuma
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.732 KB) | DOI: 10.26618/inv.v3i1.6027

Abstract

This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant
Development of the Weaving Industry through the Adoption of Higher Education Science and Technology Wardani, Dewi Kusuma; Mulyanto, Mulyanto; Hariyani, Endang Sri; Murni, Endri Sintiana; Yunianti, Esterica; Ranu, Arif; Indira, Fransisca Rahcmawati
International Journal of Public Devotion Vol 7, No 1 (2024): January - July 2024
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/ijpd.v7i1.5245

Abstract

Weaving Yoga Art Business Partners, located in Klaten, Central Java, face challenges in business development, namely the limited design of woven motifs and fashion product designs, as well as the lack of optimal promotional media. The objectives of this service are as follows: (1) developing woven motif designs and improving the quality of woven products (both lurik weaving, ikat weaving, dobby weaving, painted weaving, and batik weaving); (2) developing designs for woven clothing products; and (3) creating promotional media designs, both print and digital, to increase marketing or partner turnover. The activity approach is participatory, involving business partners in planning, production processes, products, and the evaluation of activity results. The methods applied include interviews, discussions, observations, practice, training, product trials, and limited or mass production. Product trials have been well achieved which is implemented by the creation of weaving products and promotional media. The results achieved from these activities are: the creation of ten digital weaving designs, five striated weaving product designs, five ikat weaving product designs, three dobby weaving product designs, three painted weaving product designs, two batik stamp weaving product designs, twenty-two weaving-based fashion product designs, one product catalog, one promotional video, four weaving production tutorial videos, and the Yoga Art website.
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