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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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Moderating Profitability Through Corporate Social Responsibility for Tax Avoidance in Manufacturing Companies Wardani, Dewi Kusuma; Sarini, Nyoman
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2725

Abstract

The aim of this research is to find out how the negative influence of Corporate Social Responsibility (CSR) on Tax Avoidance is moderated by Profitability. This research discusses how manufacturing companies listed on the Indonesia Stock Exchange (BEI) avoid tax. This research is quantitative because it will process numerical data. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) for 5 years, namely from 2017 to 2021, consisting of basic industry, miscellaneous industry and consumer groups. Annual financial reports from manufacturing companies for five years from 2017-2021 will be the main data in this research. The research results show that Corporate Social Responsibility has a positive influence on tax avoidance, and the moderating variable profitability can have a negative influence on Corporate Social Responsibility on tax avoidance.
Pengaruh Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas Sebagai Variabel Moderasi Wardani, Dewi Kusuma; Wangi, Maria Hermina Vivin
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.29641

Abstract

The research aims to examine the effect of company size on tax avoidance with profitability as a moderating variable. This study involved manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021 in the basic and chemical industry sub-sectors. The sample was determined purposively, totaling 91 companies. Data collection from www.idx.co.id which is quantitative. The data analysis used is moderation regression analysis. The results of this study include, 1) company size has a positive effect on tax avoidance. 2) profitability strengthens the positive effect of company size on tax avoidance.
The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable Wardani, Dewi Kusuma; Abinowo, Agaphe Christian; Cholifiana, Fina
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.772

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.
Cultural and Religious Values in Shaping Future Taxpayer Compliance: Nilai Budaya dan Religiusitas dalam Membentuk Kepatuhan Calon Wajib Pajak Wardani, Dewi Kusuma; Azizah, Mega
Indonesian Journal of Innovation Studies Vol. 26 No. 4 (2025): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i4.1584

Abstract

General background: Tax compliance plays a critical role in sustaining national development, yet individual compliance remains relatively low in Indonesia. Specific background: Previous studies largely emphasize technical or regulatory factors, while limited attention is given to cultural and spiritual values. Knowledge gap: Few studies explore the integration of Ki Hadjar Dewantara’s Tri N teachings with religiosity in explaining prospective taxpayers’ compliance. Aims: This study investigates how understanding the Tri N values (niteni, niroake, nambahi) and religiosity contribute to compliance intentions among accounting students. Results: Using a quantitative approach with 100 respondents and multiple regression analysis, findings show both Tri N understanding and religiosity significantly predict compliance, with religiosity showing a stronger coefficient. Novelty: This study offers a unique cultural-spiritual integration within behavioral taxation, highlighting that Tri N values support moral and character development while religiosity provides stronger internalized motivation for compliance. Implications: The findings suggest that tax education programs should incorporate local cultural wisdom and religious values to foster voluntary compliance among young taxpayers, strengthening fiscal trust and long-term sustainability. Highlight Tri N values and religiosity significantly predict taxpayer compliance Religiusitas exerts stronger influence than cultural values Education programs should integrate local wisdom with fiscal policy Keywords Tri N Values, Religiosity, Tax Compliance, Cultural Wisdom, Behavioral Taxation
PENGARUH PENDIDIKAN KEUANGAN DI KELUARGA DAN LOCUS OF CONTROL INTERNAL TERHADAP LITERASI KEUANGAN DENGAN GENDER SEBAGAI VARIABEL MODERASI PADA SISWA KELAS XII IIS SMA NEGERI 8 SURAKARTA Nurdiani, Rakhma Tri; Wardani, Dewi Kusuma
J-KIP (Jurnal Keguruan dan Ilmu Pendidikan) Vol 6, No 3 (2025): OKTOBER
Publisher : Faculty of Teacher Training and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/j-kip.v6i3.18381

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pendidikan keuangan di keluarga dan locus of control internal terhadap literasi keuangan dengan gender sebagai variabel moderasi. Jenis penelitian ini merupakan deskriptif kuantitatif. Sampel yang digunakan sebanyak 118 siswa kelas XII IIS SMA Negeri 8 Surakarta. Teknik pengambilan sampel menggunakan probability sampling dengan jenis proportional random sampling. Teknik pengumpulan data menggunakan tes dan kuesioner dan melibatkan uji validitas serta reliabilitas. Teknik analisis data pada penelitian ini menggunakan analisis statistik deskriptif, uji prasyarat analisis, uji hipotesis dengan Moderated Regression Analysis (MRA) menggunakan bantuan software IBM SPPSS 27. Hasil penelitian ini menunjukkan bahwa pendidikan keuangan di keluarga memiliki pengaruh positif dan signifikan terhadap literasi keuangan, locus of control internal memiliki pengaruh positif dan siginifikan terhadap literasi keuanga, gender tidak memoderasi pengaruh pendidikan keuangan di keluarga terhadap literasi keuangan, dan gender memoderasi pengaruh locus of control internal terhadap literasi keuangan pada siswa kelas XII IIS SMA Negeri 8 Surakarta
PENGARUH PENDAPATAN, PERSPEKTIF WAKTU MASA DEPAN, DAN LITERASI KEUANGAN TERHADAP PERENCANAAN PENSIUN GURU SMK SWASTA DI SURAKARTA Farah, Shifna Aini; Wardani, Dewi Kusuma; Sabandi, Muhammad
JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Vol. 11 No. 2 (2023)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jepk.v11n2.p169-190

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh (1) pendapatan terhadap perencanaan pensiun, (2) perspektif waktu masa depan terhadap perencanaan pensiun, (3) literasi keuangan terhadap perencanaan pensiun. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan metode survei. Penggunaan metode survei ini berupa pengisian angket atau kuesioner oleh responden secara langsung. Populasi dalam penelitian ini adalah guru SMK swasta di Surakarta sejumlah 912 guru dan sampel penelitian yang ditetapkan sebanyak 278 guru. Teknik pengampilan sampel yang diguakan ialah proportioner random sampling. Teknik analisis data yang digunakan adalah analisis regresi hirarki. Hasil penelitian ini menunjukkan bahwa; 1) terdapat pengaruh positif dan signifikan pendapatan terhadap perencanaan pensiun, 2) terdapat pengaruh positif dan signifikan perspektif waktu masa depan terhadap perencanaan pensiun, 3) terdapat pengaruh positif dan signifikan literasi keuangan terhadap perencanaan pensiun guru SMK swasta di Surakarta.
Academic Procrastination in Higher Education: A Meta-Analysis Rahmawati, Diya Rofika; Wardani, Dewi Kusuma; Noviani, Leny
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Procrastination in academia is a problem. Students are one of the academic actors who are expected to meet the needs of the global community through the skills gained from higher education institutions, to change a country's achievement of the Human Development Index (HDI). This study aims to determine academic procrastination in higher education using the meta-analysis method. The search was conducted in the Scopus database published since 1989. A total of 73 articles with a sample of 30,070 students spread across universities in 10 countries with ownership of the main HDI achievements in the world. The results of the research on academic procrastination in universities showed up to 34 low-category articles, 28 medium-category articles, 8 high-ranking articles, and 3 very high-category articles. This inconsistent condition is caused by differences in regional, geographical, environmental, and cultural conditions formed in the society of each country in the sample. The article found no publication bias, while limitations and recommendations for further research were presented. Recommendations for future research examine more deeply the factors influencing the formation of different categorizations of academic procrastination at the levels of formal, non-formal, and informal education in general, as well as certain criteria.DOI: http://dx.doi.org/10.23960/E3J/v7i2.109-122
The Influence of Price, Promotion, and Service Quality on Interest in Private Tutoring Suryatnu, Alfandi Ovi Adam; Wardani, Dewi Kusuma; Octoria, Dini
Economic Education and Entrepreneurship Journal Vol 6, No 1 (2023): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

Tutoring plays an important role, especially for the development of student learning because not only the knowledge obtained at school but also student learning motivation. Even though currently the National Examination is abolished, students still have learning needs both classically in class and independently through tutoring. This study aims to find out and analyze the effect of price, promotion, service quality in the interest of following private tutoring both partially and simultaneously. This research is a quantitative research method with a population of 802 students in class XI at four private high schools in Central Java, Surakarta namely Regina Pacis High School, Al Abidin Bilingual Boarding School High School, Muhammadiyah High School Kottabarat Special Program, and Al Islam 1 Surakarta High School. The sampling technique use proportionate random sampling. Collect data use questionnaires and analysis of the data use is multiple linear regression analysisKeywords: Price, Promotion, Service Quality, Interest in Private TutoringDOI: http://dx.doi.org/10.23960/E3J/v6i1.56-64
The Influence of Financial Literacy, Family Economic Education and Self Control on the Consumtif Behavior Students Sebelas Maret University Surakarta Mulyani, Windi; Indriayu, Mintasih; Wardani, Dewi Kusuma
Economic Education and Entrepreneurship Journal Vol 7, No 1 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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Abstract

This research aims to analyze the influence of financial literacy, family economic education and self control on the consumtif behavior students Sebelas Maret University Surakarta. This research is a quantitative descriptive study with a population of 30.219 bachelor and vocation UNS students 2021/2022. The sampling technique used in this research was proportionate random sampling which resulted in a sample of 395 respondents. Data collection is carried out through questionnaires. The data analysis used is multiple linear regression analysis with SPSS 25. The results shown from this research are financial literacy has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,487, t value (12,587) > t table (1.966) and sig. (0.000) < 0.05, family economic education has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,433, t value (9,581) > t table (1.966) and sig. (0.000) < 0.05, self control has a negative & significant effect on the consumtif behavior UNS students as evidenced by the regression coefficient of -0,495, t value (6,779) > t table (1.966) and sig. (0.000) < 0.05, financial literacy, family economic education and self control simultaneously has an effect on the consumtif behavior UNS students as evidenced by the calculated F value (123,710) > F table (2.630) and the sig value. (0.000) < 0.05.Keywords: Financial Literacy, Family Economic Education, Consumtive BehaviorDOI: http://dx.doi.org/10.23960/E3J/v7i1.83-87 
PENGARUH LITERASI KEUANGAN DAN PREFERENSI RISIKO TERHADAP NIAT INVESTASI DENGAN APLIKASI INVESTASI DIGITAL: THE IMPACT OF FINANCIAL LITERACY AND RISK PREFERANCE ON INVESTMENT IN DIGITAL INVESTMENT APPLICATION Wardani, Dewi Kusuma; Wati, Gading Putri Eka
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.218-228

Abstract

Invesment can be defined as investment activity. Investment in human civilization is not new because people have been investing since ancient times. This study was conducted to identify the correlation between financial and risk preferences on student intention to invest on the digital investment application. Data in this research was obtained from 151 respondent student in Yogyakarta with quantitive description method and primary data in the forms questions. Sample in this study was obtained by using convienence sampling technique. The result of this study demonstrate that financial literacy and risk prefereance have a positive effect on investment intentions in digital investment application. For this reason bursa efek can work with universities to provide insight into the use of online stock trading
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