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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

Author-ID : 412528

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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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

Penelitian ini ditujukan untuk mengungkap apakah sosialisasiÂ perpajakan kepada calon wajib pajak berpengaruh terhadap niat mereka untuk patuh pajak melalui pemahaman pajak. Data penelitianÂ 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

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

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

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

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

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.

PENGARUH AJARAN TAMANSISWA TRI NGA DAN MACHIAVELLIAN TERHADAP KEINGINAN MAHASISWA MELAKUKAN PENGGELAPAN PAJAK Wardani, Dewi Kusuma; Baity, Haya Nur
Jurnal Manajemen Terapan dan Keuangan Vol. 13 No. 03 (2024): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v13i03.34989

This research aims to determine the influence of tamansiswa tri nga and machiavellian teachings on students' desire to commit tax evasion. The population taken was all students in Indonesia with a sample of 287 respondents. The data collection technique in this research was carried out by distributing questionnaires. The data analysis method used is multiple linear regression with the help of SPSS 25 software. Based on the research results, it shows that understanding tamansiswa tri nga teachings has a negative effect, while machiavellian has a positive effect on students' desire to commit tax evasion.

PENGARUH DOUBLE TRACK DAN EFIKASI DIRI TERHADAP MINAT BERWIRAUSAHA SISWA YANG DIMODERASI OLEH GENDER DI SMAN 1 DANDER Nurfadilla, Yunika; Wardani, Dewi Kusuma; Nugroho, Jonet Ariyanto
JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Vol 17 No 2 (2023): SEPTEMBER 2023
Publisher : Economic Education, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jpe.v17i2.44163

Penelitian ini bertujuan menjelaskan pengaruh program double track terhadap minat berwirausaha, efikasi diri terhadap minat berwirausaha, gender memoderasi hubungan program double track terhadap minat berwirausaha, dan gender memoderasi hubungan efikasi diri terhadap minat berwirausaha peserta didik di SMAN 1 Dander. Teknik sampling pada penelitian ini menggunakan non probability sampling dengan sampel jenuh. Teknik uji validitas dan reliabilitas yang digunakan yaitu korelasi product moment dan Cronbach’s Alpha. Metode penelitian yang digunakan kuantitatif deskriptif yaitu pengumpulan data yang dilakukan peneliti dengan kuesioner yang disebar kepada 60 peserta program double track di SMAN 1 Dander. Berdasarkan analisis data melalui uji t dan koefisien determinasi dengan metode MRA dihasilkan bahwa terdapat pengaruh program double track terhadap minat berwirausaha dibuktikan dengan thitung > ttabel (2,124>2,00247) serta terdapat pengaruh efikasi diri terdapat pengaruh program double track terhadap minat berwirausaha dibuktikan dengan thitung > ttabel (2,159>2,00247), koefisien determinasi (R2) pada regresi ini sebesar 44%. Sedangkan analisis modersai didapatkan hasil bahwa gender tidak memoderasi pengaruh pada penelitian ini dengan hasil thitung < ttabel (-0,172<2,00488) pada program double track, dan thitung < ttabel (-0,995<2,00488) pada efikasi diri, koefisisen determinasi (R2) sebesar 47,6%.

PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Wardani, Dewi Kusuma; Sukarte, Ketut
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.1727

The purpose of this study was to determine the effect of taxpayer perceptions of tax authorities' service quality on taxpayer compliance with risk preference as a moderating variable. This study uses a quantitative design. The data was obtained from distributing online questionnaires with the Google form. The sampling technique used is incidental sampling. The number of samples used amounted to 217 respondents. In this study several tests were carried out such as validity test, reliability test, classic assumption test, f-test, determinant coefficient test, t-test with a significance value of 0.05. The results of the study prove that the taxpayer's perception of the quality of tax authorities' services has a positive effect on taxpayer compliance. Risk preference cannot moderate the influence of taxpayer perceptions about the quality of tax authorities' services on taxpayer compliance

Implementation of Work-Integrated Learning to Improve Vocational School Students' Work Readiness Wahyuningsih, Rintatik; Noviani, Leny; Wardani, Dewi Kusuma; Sudarno, Sudarno; Siswanto, Romi
Mudir : Jurnal Manajemen Pendidikan Vol. 5 No. 2 (2023): July : Mudir: Jurnal Manajemen Pendidikan
Publisher : Mudir : Jurnal Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/mudir.v5i2.573

Job readiness is a competency that must be possessed by Vocational High School (SMK) students. In order to create a qualified and work-ready workforce, Vocational High Schools equip their students with a set of work skills. However, the fact is that not all vocational students after graduation have sufficient skills to immediately enter the world of work, so they do not yet have the job readiness as expected from the business/industry world. This is because the learning and learning practices of SMK students are less relevant to the business/industry world and the utilization of Production Units in SMK is less optimized for learning practices. This study aims to: (1) determine the level of work readiness of SMK students; (2) identify teachers' efforts to improve student work readiness, and (3) determine the impact of the implementation of Work-Integrated Learning on increasing work readiness of SMK students. This research is a literature review based on descriptive qualitative methods. Based on the data from several journal articles analyzed, it can be concluded that the implementation of Work-Integrated Learning can improve the work readiness of SMK students.

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 Rini Agustina 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

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