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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
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THE INFLUENCE OF SERVICE QUALITY AND UNDERSTANDING OF TRI-NGA TAMANSISWA’S ON THE INTENTION TO COMPLY WITH PROSPECTIVE TAXPAYERS Wardani, Dewi Kusuma; Wulandari, Eka Feby
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

Tax compliance intention is the human desire to act tax compliant. The level of taxpayer compliance in reporting and paying taxes has tended to increase in the last five years. The large contribution of taxes in the development and financing of the country, resulting in the Directorate General of Taxes continues to strive to optimize and maintain tax revenues to remain within the set target. Tax compliance intention can be improved through several factors such as service quality and understanding of the Tamansiswa tri-family. The purpose of this study was to analyze the effect of service quality and understanding of the tri-nga Tamansiswa. This study uses a quantitative approach with a sample of 112 respondents as primary data, using SPSS version 20. The findings in this study indicate that service quality and understanding of tri-nga Tamansiswa have a positive effect on the intention to comply with prospective taxpayers.
THE INFLUENCE OF ADMINISTRATIVE RECORDS AND HUMAN RESOURCE COMPETENCE ON BUDGET ABSORPTION IN CENTRAL BUTON TENGAH Wardani, Dewi Kusuma; Sutria, Iyan
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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Abstract

This research aims to examine the effect of administrative records and human resource competency on budget absorption in the OPD of Central Buton Tengah. This type of research is quantitative research, data collection in this research uses primary data by distributing questionnaires to OPD employees in Central Buton Tengah. Sampling was carried out using purposive sampling technique. Data analysis in this study used multiple linear regression analysis. The amount of data in this research was 79 respondents and was processed using IBM SPSS version 25. The results of this research show that administrative records have a positive effect on budget absorption, human resource competence has a positive effect on budget absorption.
Pengaruh Pemungutan Pajak atas Transaksi Cryptocurrency dan Literasi Keuangan terhadap Niat Berinvestasi pada Cryptocurrency Wardani, Dewi Kusuma; Pesirahu, Erika Violenta
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.744 KB) | DOI: 10.37034/infeb.v5i1.243

Abstract

The transformation of information technology gave birth to the latest innovations, one example of which is public access to the financial transaction sector. The purpose of this study is to determine the effect of tax collection on cryptocurrency transactions and financial literacy on the intention to invest in cryptocurrency. This research uses a type of research using quantitative methods whose data uses statistical analysis and uses numbering. The population used in this study is all millennial generation in the istmewa area of Yogyakarta. The sample used for this study was a millennial generation with an age range of 18-50 years totaling 114 people. Sample collection technique with snowball sampling model where the distribution of questionnaires to resonence is carried out online, how to distribute questionnaires using social media (WhatsApp, Twitter, and Instagram). The study used multiple linear regression analysis. In the research that has been done, it can be concluded that tax collection on cryptocurrency transactions does not have an influence on investment intentions. Financial literacy has a positive influence on the intention to invest in cryptocurrencies. The results of research and discussion of each variable illustrate that financial literacy has an influence on the intention to invest in cryptocurrency for respondents, most of whom are students. This proves that financial literacy such as understanding and skills in managing finances have been applied well by students when deciding to invest.
Pengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak: E-COMMERCE DAN TARIF PAJAK Wardani, Dewi Kusuma; Rahayu, Puji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.492 KB) | DOI: 10.29407/jae.v5i1.13915

Abstract

This study aims to examine the effect of E-commerce and Tax Rates on Tax Evasion. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples. Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion. Keywords: E-commerce and Tax Rates
Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating Wardani, Dewi Kusuma; Hidayati, Yuli
Balance Vocation Accounting Journal Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i2.5425

Abstract

Penyebaran virus Covid-19 menyebabkan PDB di Indonesia terkontraksi, hal tersebut menyebabkan perusahaan di Indonesia mengalami kesulitan keuangan. Ukuran perusahaan serta pelaksanaan CSR dapat menjadi faktor terjadinya fianancial distress pada suatu perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan terhadap kondisi financial distress dengan moderasi CSR. Penelitian bersifat kuantitatif dengan populasi penelitian adalah perusahaan manufaktur yang telah terdaftar di BEI pada tahun 2015-2019. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, sehingga diperoleh 50 perusahaan manufaktur. Data pada peneleitian ini adalah data sekunder yang diperoleh dari www.idx.co.id. Metode pengujian data yang digunakan adalah analisis regresi logistik dan moderated regression analysis (MRA). Penelitian ini menemukan dua hasil. Pertama, ukuran perusahaan mempunyai pengaruh negatif terhadap financial distress. Kedua, CSR tidak dapat memoderasi pengaruh negatif dari ukuran perusahaan terhadap kondisi financial distress di perusahaan manufaktur. Implikasi dari penelitian ini adalah perusahaan dan investor dapat memprediksi kondisi keuangan perusahaan melalui ukuran perusahaan serta pelaksanaan CSR
Moderating effect of self-regulation on the relationship between adversity quotient and family social support on academic procrastination in thesis completion Rahmawati, Diya Rofika; Wardani, Dewi Kusuma; Noviani, Leny; Yuliyanto, Riyan
Psikohumaniora: Jurnal Penelitian Psikologi Vol. 9 No. 2 (2024)
Publisher : Faculty of Psychology and Health - Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/pjpp.v9i2.21384

Abstract

Final assignments are part of the strategy to train students' skills, but they often cause feelings of stress and lead to students choosing to postpone them. This research aims to determine how the influence of Adversity Quotient (AQ) and Family Social Support (FSS) on academic procrastination attitudes in completing a bachelor theses is moderated by Self-regulated Learning (SRL). The study was conducted in two state universities in Indonesia on students who had not completed their theses. Data collection was made through a survey, with online questionnaires based on Likert Scales using Google Forms. The instruments used were the Adversity Quotient (AQ) Scale, the Family Social Support (FS) Scale, the Self-regulated Learning (SRL) Scale, and the Academic Procrastination in Completing Bachelor Theses (APCBT) Scale. Data analysis was conducted using moderated regression analysis. The research results show an influence of the adversity quotient ( t = -2.165, p < .031) and family social support (t = 5.512, p < .000) on academic procrastination in completing theses. Self-regulated learning is demonstrated to moderate the relationship between adversity quotient and academic procrastination in completing theses (t = -2.126, p < .035), while self-regulated learning moderates the relationship between family social support and academic procrastination in completing theses (t = -4.831, p < .000). The empirical implication of this study is that during the theses preparation process, final-year students may face psychological challenges, so it is not uncommon for them to postpone work by introducing self-regulated learning roles, difficulty intelligence, and family social support can help students in suppressing the problem of academic procrastination in theses completion.
Pengaruh Intensitas Bermain Game Online, Konformitas Teman Sebaya dan Regulasi diri Terhadap Prokrastinasi Akademik Siswa di SMA Negeri 7 Surakarta Fikriyyah, Azka; Wardani, Dewi Kusuma
J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Vol 5, No 3 (2024): OKTOBER
Publisher : Faculty of Teacher Training and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/j-kip.v5i3.15751

Abstract

adanya permasalahan prokrastinasi akademik di SMA negeri 7 Surakarta dengan faktor intensitas bermain game online, konformitas teman sebaya dan regulasi diri
Morpho-Physiological Response of Indonesian Rice (Oryza sativa L.) Under Combination Heat and Drought Stress Hartatik, Sri; Wardani, Dewi Kusuma; Choirunnisa, Eviyanti; Avivi, Sholeh; Puspito, Agung Nugroho; Kim, Kyung Min; Ubaidillah, Mohammad
AGRIVITA Journal of Agricultural Science Vol 46, No 3 (2024)
Publisher : Faculty of Agriculture University of Brawijaya in collaboration with PERAGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17503/agrivita.v46i3.4238

Abstract

Heat stress and drought are combination of stresses that have the potential to occur simultaneously in extreme temperature changes. Rice is the main food crop in Indonesia and includes plants that are sensitive to stress. Indonesian local rice is believed to have high adaptability to Indonesian's geographical conditions, however there is lack of updated data to explain this information. This study attempts to determine the level of adaptability or resistance of Indonesian local rice to a combination of heat stress and drought. The results showed that the 24 Indonesian local rice accessions were divided into 3 resistance classes. The high resistance class is Sintha, the resistance classes are Gajah Mungkur, Kalimutu, Kapuas, Sukamandi, Seratus Malam, Cabacu, Bengawan Solo and Cisokan, as well as the medium resistance classes Jatiluhur, Batang Ombilin, Mahakam, Nona Bokra, Pucuk, Bengawan, Rojolele, IR64, Barumun, Cisadane, Memberamo, Cibodas, Gilirang, Fatmawati and Ciherang.
Circular economy awareness of students in higher education: the assessment of knowledge, attitudes, and behavior Wardani, Dewi Kusuma; Sabandi, Muhammad; Kardiyem, Kardiyem; Indira, Fransisca Rahcmawati
Journal of Education and Learning (EduLearn) Vol 19, No 2: May 2025
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/edulearn.v19i2.21432

Abstract

The implications of the circular economy system are important in creating a balance of sustainable economic activities. This study aims to analyze student awareness as agents of change towards circular economy principles and practices in terms of knowledge, attitude, and behavior (KAB) variables based on a gender perspective and the correlation between variables. The study used a descriptive quantitative approach with a survey method via a Google form questionnaire. Research data was collected from June to August 2023. The study population composed of active students of economics/cooperative education programs, office administration education, and accounting education batches of 2020 and 2021 at Universitas Negeri Semarang (UNNES) and Universitas Sebelas Maret (UNS) with a research sample of 245 students. Result showed that average circular economy awareness score did not differ significantly between men and women, and an analysis revealed a positive correlation between the variables of knowledge and behavior, knowledge and attitudes, and attitudes and behavior. The study's result demonstrates that knowledgeable students will develop a favorable attitude about the effects of the circular economy and pro-environmental behavior.
Do obedience pressure and incentive affect whistleblowing? Putri, Fuadhillah Kirana; Wardani, Dewi Kusuma; Damara, Adam
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.22308

Abstract

Research aims: This study aims to empirically test the effect of obedience pressure on whistleblowing intentions and the role of incentives in moderating the obedience pressure on whistleblowing intentions.Design/Methodology/Approach: The method of analysis used in this research is experimental to test empirically the phenomenon of the causal relationship between obedience pressure and incentives on whistleblowing. This study uses a sample of experimental class results of Accounting Study Program students at Sarjanawiyata Tamansiswa University.Research findings: This study indicates that obedience pressure has a significant effect on whistleblowing intentions. On the other hand, incentives do not strengthen the positive effect of obedience pressure on whistleblowing intentions because, under high pressure, employees will still do whistleblowing in the presence or absence of incentives.Theoretical contribution/Originality: The results of this study are expected to be useful for future researchers who will examine whistleblowing, especially those influenced by obedience pressure and incentives. Practitioner/Policy implication: This research is expected to be an input for the organisation to consider that incentive reward is not the only way to enhance staff’s motivation to do whistleblowing.Research limitation/Implication: The limitations of this study were that it used student subjects as research participants, the research instrument had not explicitly described the amounts of incentives provided by the company to whistleblowers, and only examined the role of incentives in moderating obedience pressure on whistleblowing intentions.
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