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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 PERENCANAAN PAJAK TERHADAP KINERJA PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING: THE EFFECT OF TAX PLANNING ON COMPANY PERFORMANCE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE Nugraheni, Titis Tatas; Wardani, Dewi Kusuma
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.4.2.323-333

Abstract

This study aims to examine a conceptual framework that predicts whether tax planning affects company performance through earnings management as an Intervening variable. The sample in this study is manufacturing companies of all sectors listed on the IDX in 2014-2018. The data is analyzed using Partial Least Square (PLS) with the help of smartPLS. The results of this study show the influence of variable relationships directly that tax planning has no effect on earnings management. Earnings management has no effect on the company's performance. Tax planning has no effect on the performance of the company. This study also examine variables indirectly that show results that earnings management could not mediate the effect of tax planning on the performance of the company.
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.
The Influence of Financial Literacy and the Understanding of Tri Pantangan on the Management of Personal Financial in Accounting Students Wardani, Dewi Kusuma; Nurhayati, Santi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2422

Abstract

Financial management is a method to manage owned funds related to individual responsibility in managing finances. The young generation is currently required to have the skills and knowledge to manage their personal finances effectively. As part of the young generation, students must have knowledge of the personal financial field from an early age. Therefore, this study aims to examine whether of financial literacy and the understanding of tri pantangan (Tamansiswa’s teaching) have significant influence on managing students' personal finances. The method used in this study was quantitative method. Samples used in this study were Accounting students in the Faculty of Economics Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used convenience sampling. The samples used were 104 respondents. This study used primary data by disseminating questionnaires in the form of Google Form links via Whatsapp and Telegram applications. The level of research significance used 0.5 or 5%. Testing was conducted using the IBM SPSS Statistic 20 program. Data analysis in this study used multiple regression analysis. The results of the study showed that financial literacy had a significant influence on student financial management, while there was no influence of the understanding of tri pantangan Tamansiswa on student financial management.
The Effect of Tax Sanctions and Tamansiswa's Leadership Trilogy on the Obedient Intentions of Prospective Taxpayers Wardani, Dewi Kusuma; Veradika, Heni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2423

Abstract

a tax is an obligatory payment to the government that individuals or entities are legally required to make. This payment is non-negotiable, does not result in direct compensation, and is utilized by the state for the overall welfare of the people. Therefore, those who have met these requirements are obligated to pay the government by adhering to tax regulations. Taxpayer compliance can be defined as a behavior in which the taxpayer fulfills all obligations. This study aims to determine the effect of tax sanctions and the trilogy of tamansiswa leadership on the obedient intentions of prospective taxpayers. The object of this study is an Accounting student of Universitas Sarjana Wiyata Tamansiswa Yogyakarta. This study used a sample of 100 respondents who were active accounting students of Universitas Sarjanawiyata Tamansiswa Yogyakarta. Sampling method with convenience sampling method. Data analysis techniques are carried out by descriptive statistical analysis, classical assumption tests, multiple linear regression tests and SPSS-IBM Statistics 25 software. The results showed that tax sanctions had no effect on the compliant intentions of prospective taxpayers and the trilogy of tamansiswa leadership had a positive effect on the obedient intentions of prospective taxpayers.
Self-Regulated Learning, Grit, and Learning Motivation in Developing Learning Achievement: A Review Anggraeni, Dina; Wardani, Dewi Kusuma; Noviani, Leny
Formosa Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i1.7908

Abstract

This article discusses the internal factors that role student learning achievement, including self-regulated learning, Grit, and learning motivation. This scientific article aims to build a research hypothesis of the influence between variables that will be used in further research. This Literature Review article is written using a library research method sourced from online media such as Google Scholar, Mendeley, and other academic online media. The results of this literature review article are 1) the role of self-regulated learning in improve learning achievement, 2) the role of Grit in improving learning achievement, and 3) the role of learning motivation in improving learning achievement.
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.
PENGARUH PENGGUNAAN MEDIA SOSIAL OVERLOAD TERHADAP TECHNOSTRESS PADA MAHASISWA AKUNTANSI DENGAN REGULASI DIRI SEBAGAI VARIABEL MODERASI Wardani, Dewi Kusuma; Elda, Angelina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4729

Abstract

Menentukan sejauh mana regulasi diri mempengaruhi korelasi dari penggunaan media sosial yang berlebihan dengan technostress, serta dampak media sosial overload terhadap technostress, adalah tujuan dari penelitian ini. Penelitian ini diikuti oleh mahasiswa akuntansi S1 angkatan 2020-2022. Melalui penggunaan purposive sampling, informasi dikumpulkan dari seratus orang. Data penelitian berasal dari data primer, yang disebarkan dengan jenis data kuantitatif melalui google form. Faktor terbesar yang menyebabkan tingkat stres teknologi yang lebih tinggi adalah penggunaan media sosial yang berlebihan, menurut temuan ini. Mengenai pengaturan diri sebagai faktor moderasi, temuan menunjukkan bahwa komponen ini tidak memiliki pengaruh moderasi pada hubungan antara kelebihan media sosial dan technostress.
Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul Nistiana, Luthfia Dita; Wardani, Dewi Kusuma; Primastiwi, Anita
As-Syirkah: Islamic Economic & Financial Journal Vol. 2 No. 1 (2023): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/x6xnee46

Abstract

This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.
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 Lingkungan Keluarga, Uang Saku, dan Motivasi Investasi, terhadap minat berinvestasi mahasiswa dengan gender sebagai variabel moderating. Al Karimah, Maulina; Wardani, Dewi Kusuma; Octoria, Dini
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11764

Abstract

Minat generasi muda terhadap investasi telah meningkat secara signifikan akhir-akhir ini berkat kemudahan dan kenyamanan yang ditawarkan oleh teknologi modern. Mereka cenderung tertarik pada investasi karena dapat dilakukan dengan praktis dan mudah, sesuai dengan preferensi mereka yang mengutamakan kenyamanan. Mahasiswa sebagai generasi yang erat kaitannya dengan teknologi berkemungkinan lebih dekat dengan investasi digital. Kajian ini bermaksud untuk mengetahui pengaruh lingkungan keluarga, uang saku, dan motivasi investasi terhadap minat berinvestasi mahasiswa dengan gender sebagai variabel moderating. Populasi dalam penelitian ini yaitu mahasiswa pendidikan ekonomi universitas sebelas maret angkatan tahun 2018-2022 sejumlah 523 mahasiswa dengan sampel berdasarkan hasil perhitungan rumus Slovin sebanyak 223 mahasiswa diambil melalui teknik simple random sampling. Penelitian ini dilakukan melalui pendekatan kuantitatif dengan metode pengumpulan data dengan menyebarkan kuesioner dengan menganalisis menggunakan teknik statistik deskriptif. Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh antara lingkungan keluarga terhadap minat berinvestasi, uang saku terhadap minat berinvestasi, dan motivasi investasi terhadap minat berinvestasi. Adapun hasil dari moderasi gender antara pengaruh lingkungan keluarga, uang saku, dan motivasi berinvestasi terhadap minat berinvestasi adalah negatif.
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