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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
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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Understanding Tri Pantangan and Organizational Culture on Accounting Fraud Wardani, Dewi Kusuma; Yiping, Yiping
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 1 (2025): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i1.8568

Abstract

Accounting fraud is a serious problem that can harm a company financially, and can even damage the reputation and credibility of an organization. In this context, understanding the tri pantangan is expected to strengthen integrity and prevent behavior that can end in accounting fraud. In addition, an organizational culture that supports transparency, accountability, and good business ethics is also believed to minimize the potential for fraud. To find out how much influence knowledge of the Three Taboos and corporate culture has on accounting fraud is the main objective of this study. Using primary data collected from a survey sent using Google Forms, this study uses a quantitative approach. We received 111 responses in total. Big Data analysis using SPSS 26 was used to process the data. This study found that accounting fraud was negatively affected by an understanding of the Tri Pantangan, while accounting fraud was not affected by organizational culture.
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.
Future Auditors in the Making: A Socioeconomic Lens on Career Motivation and Tri Nga Principles Wardani, Dewi Kusuma; Luly, Clarita Virginia Anggi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i2.7448

Abstract

This study aims to determine the effect of accounting students' perceptions of social factors and understanding of the tri nga teachings on career choices as auditors using quantitative methods. In this study using primary data by distributing questionnaires to students of the accounting study program at Sarjanawiyata Tamansiswa University. The sample collection method uses convenience sampling. Respondent data collected and processed were 104 . With research findings showing that social factors have a positive impact on the choice of a career as an auditor, while the understanding of the tri-nga teachings does not affect the choice of students to pursue a career as an auditor.
Persepsi Kemanfaatan dan Kemudahan Wajib Pajak dalam Membayar PBB Menggunakan GO-PAY Primastiwi, Anita; Wardani, Dewi Kusuma; Hermalia, Hermalia
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2207

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kemanfaatan dan persepsi kemudahan berpengaruh terhadap minat membayar pajak bumi dan bangunan menggunakan Go-Pay. Metode pada penelitian ini menggunakan metode deskripsi kuantitatif dan data primer dengan menggunakan kuisioner. Penelitian mengambil sampel 87 responden pengguna Go-Pay dan merupakan Wajib Pajak Bumi dan Bangunan di Kabupaten Sleman. Teknik pengambilan sampel yang digunakan pada penelitian ini menggunakan teknik convenience sampling. Pengambilan data dilakukan dengan cara menyebarkan kuisioner dalam bentuk google form dan angket. Hasil dari penelitian ini menunjukkan bahwa persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar pajak bumi dan bangunan (PBB) menggunakan Go-Pay. Persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar Pajak Bumi dan Bangunan menggunakan Go-Pay.
PENGARUH RIWAYAT PEMBERIAN ASI EKSKLUSIF DAN PENYAKIT INFEKSI (ISPA DAN DIARE) DENGAN KEJADIAN STUNTING PADA BALITA Negari, Pawestri Pandu; Wardani, Dewi Kusuma; Hargono, Arief
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 9 No. 1 (2025): APRIL 2025
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v9i1.42415

Abstract

Indonesia masih memiliki prevalensi stunting di atas batas yang ditetapkan WHO yaitu 20%. Prevalensistunting pada Kabupaten Pamekasan belum mencapai target nasional sebesar 14% pada tahun 2024.Salah satu wilayah yang masih mengalami permasalahan ini adalah Puskesmas Sopaah di KecamatanPademawu. Penelitian ini bertujuan untuk menganalisis pengaruh riwayat pemberian ASI eksklusif danriwayat penyakit infeksi (ISPA dan diare) terhadap kejadian stunting pada balita usia 24-59 bulan.Desain penelitian yang digunakan adalah case control dengan total sampel sebanyak 54 balita, terdiridari 27 balita stunting (kasus) dan 27 balita tidak stunting (kontrol). Data diperoleh dari wawancaralangsung dengan responden dan dari Buku Kesehatan Ibu dan Anak (KIA). Analisis data dilakukanmenggunakan uji chi-square dan perhitungan Odds Ratio (OR). Hasil penelitian menunjukkan bahwariwayat ASI eksklusif (p = 0,013; OR = 4,156), riwayat ISPA (p = 0,014; OR = 4,038), dan diare (p =0,006; OR = 4,857) memiliki hubungan signifikan dengan kejadian stunting. Balita yang tidak mendapatASI eksklusif dan yang memiliki riwayat ISPA atau diare lebih berisiko mengalami stunting. Olehkarena itu, diperlukan sosialisasi rutin tentang pentingnya ASI eksklusif dan pelatihan manajemen ASIperah bagi ibu bekerja. Pemanfaatan Buku KIA secara optimal juga perlu ditingkatkan sebagai saranakomunikasi, informasi, dan edukasi serta pemantauan tumbuh kembang balita.
The Pressure, The Opportunity and The Understanding of Tri Pantangan Tamansiswa (Tamansiswa’s Three Constrictions) on Student Academic Cheating Wardani, Dewi Kusuma; Lestari, Diana
Jurnal Penelitian dan Pengembangan Pendidikan Vol. 9 No. 1 (2025): April
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppp.v9i1.87582

Abstract

Higher education has a crucial role in preventing various forms of cheating behaviour that, unfortunately, often occur among students. Academic cheating is a reasonably exciting problem that is currently getting attention in the world of higher education. Generally, students focus more on the results than on the process. As a result, cheating practices in the academic environment are increasingly being carried out to obtain the desired results, which are then known as academic fraud. Therefore, this study aimed to analyse the differences in influence between three experimental groups (independent) and one comparison group (dependent), namely the impact of influence on student academic fraud. This study uses a descriptive quantitative design adopted. The data collection method uses a questionnaire. The data collection instruments used in the questionnaire included pressure, opportunity, the teachings of the three taboos, and academic cheating. Multiple linear regression analysis was used to evaluate the data. The results of the research are that pressure and the Three Abstinences have a negative effect on student academic cheating, while opportunity and pressure have a positive effect on student academic cheating. The research implication is that pressure, opportunity, and understanding the teachings of the three taboos influence student academic cheating so that educational institutions need to increase the cultivation of moral values, such as understanding the teachings of the Tri Pantangan (three restriction), and also reduce opportunities for pressure, to be able to reduce student academic cheating
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.
The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting Putry, Nur Anita Chandra; Wardani, Dewi Kusuma; Kartika, Agnes Hardiyanti Dwi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6341

Abstract

Financial reporting fraud is widespread among companies in Indonesia and even throughout the world. The high level of fraud in financial reports and the large number of failures in a company raise concerns about the authenticity of a company's financial reports. The research currently being conducted aims to determine the influence of ineffective monitoring, rationalization, and profitability on fraudulent financial reporting. This research method applies a quantitative approach using a sample of 174 manufacturing companies' data on the IDX using sampling techniques, using certain considerations, and analysis of the data using SPSS 25. The independent variables in this research are ineffective supervision, rationalization, and profitability, while the dependent variable is fraudulent financial reporting. Based on the results of data analysis in this research, it was found that ineffective supervision has a significant negative influence on financial statement fraud. In addition, rationalization shows a significant positive influence on financial statement fraud, while profitability has a significant negative influence on financial statement fraud.
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.
FROM EDUCATION TO ACTION: ENVIRONMENTAL LITERACY AS A PREDICTOR OF GREEN CONSUMPTION IN URBAN SOCIETIES Salshabella, Dhea Clara; Wardani, Dewi Kusuma; Sabandi, Muhammad
SOSIOEDUKASI Vol 14 No 2 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.5976

Abstract

Global consumption poses significant challenges to sustainable development, making education a vital tool for promoting awareness and responsible green consumption. This study explores environmental literacy as a key link between education and sustainable consumption behavior. Employing a quantitative survey of 400 working-age residents in Surakarta experienced in eco-friendly consumption, the research analyzes how environmental literacy influences green consumption outcomes. Grounded in attitudinal theory, it emphasizes that behavior is shaped by attitudes formed through learning, experience, and social interaction. The results confirm that higher environmental literacy significantly encourages green consumption habits. These findings highlight education’s crucial role in shifting public attitudes and consumption patterns, supporting broader sustainability goals. Moreover, the study suggests important directions for Indonesia’s education system, advocating for the integration of environmental education throughout all academic levels to effectively nurture ecological awareness and responsible consumer behavior.
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 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